SFS 2007:348 Lag om ändring i lagen (1994:1563) om tobaksskatt

<div><style type="text/css"> <!-- p {margin: 0; padding: 0;} .ft10{font-size:15px;font-family:Times;color:#000000;} .ft11{font-size:14px;font-family:Times;color:#000000;} .ft12{font-size:27px;font-family:Times;color:#000000;} .ft13{font-size:19px;font-family:Times;color:#000000;} .ft14{font-size:9px;font-family:Times;color:#000000;} .ft15{font-size:8px;font-family:Times;color:#000000;} .ft16{font-size:15px;font-family:Times;color:#000000;} .ft17{font-size:14px;font-family:Times;color:#000000;} .ft18{font-size:7px;font-family:Times;color:#000000;} .ft19{font-size:13px;font-family:Times;color:#000000;} .ft110{font-size:12px;font-family:Times;color:#000000;} .ft111{font-size:17px;font-family:Times;color:#000000;} .ft112{font-size:19px;line-height:19px;font-family:Times;color:#000000;} .ft113{font-size:14px;line-height:17px;font-family:Times;color:#000000;} .ft114{font-size:12px;line-height:16px;font-family:Times;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft20{font-size:9px;font-family:Times;color:#000000;} .ft21{font-size:8px;font-family:Times;color:#000000;} --> </style> <div id="page1-div" style="position:relative;width:744px;height:1070px;"> <img width="744" height="1070" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:10px;left:21px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:943px;left:676px;white-space:nowrap" class="ft11">1</p> <p style="position:absolute;top:2px;left:26px;white-space:nowrap" class="ft12"><b> </b></p> <p style="position:absolute;top:101px;left:106px;white-space:nowrap" class="ft12"><b>Svensk f�rfattningssamling</b></p> <p style="position:absolute;top:7px;left:32px;white-space:nowrap" class="ft13"><b> </b></p> <p style="position:absolute;top:213px;left:106px;white-space:nowrap" class="ft112"><b>Lag<br/>om �ndring i lagen (1994:1563) om tobaksskatt;</b></p> <p style="position:absolute;top:10px;left:36px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:269px;left:106px;white-space:nowrap" class="ft11">utf�rdad den 31 maj 2007.</p> <p style="position:absolute;top:304px;left:121px;white-space:nowrap" class="ft11">Enligt riksdagens beslut</p> <p style="position:absolute;top:15px;left:41px;white-space:nowrap" class="ft14"> </p> <p style="position:absolute;top:303px;left:261px;white-space:nowrap" class="ft15">1</p> <p style="position:absolute;top:10px;left:42px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:304px;left:265px;white-space:nowrap" class="ft11"> f�reskrivs att 1 � lagen (1994:1563) om tobaks-</p> <p style="position:absolute;top:322px;left:106px;white-space:nowrap" class="ft11">skatt skall ha f�ljande lydelse.</p> <p style="position:absolute;top:10px;left:47px;white-space:nowrap" class="ft16"><b> </b></p> <p style="position:absolute;top:357px;left:106px;white-space:nowrap" class="ft17"><b>1 �</b></p> <p style="position:absolute;top:15px;left:50px;white-space:nowrap" class="ft14"> </p> <p style="position:absolute;top:355px;left:124px;white-space:nowrap" class="ft15">2</p> <p style="position:absolute;top:10px;left:53px;white-space:nowrap" class="ft16"><b> </b></p> <p style="position:absolute;top:357px;left:129px;white-space:nowrap" class="ft17"><b> </b></p> <p style="position:absolute;top:10px;left:56px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:357px;left:143px;white-space:nowrap" class="ft11">Tobaksskatt skall betalas f�r tobaksvaror som tillverkas i Sverige,</p> <p style="position:absolute;top:375px;left:106px;white-space:nowrap" class="ft113">som f�rs in eller tas emot fr�n ett annat EG-land eller som importeras fr�n<br/>tredje land.</p> <p style="position:absolute;top:410px;left:121px;white-space:nowrap" class="ft113">Skatt skall betalas f�r cigaretter, cigarrer, cigariller och r�ktobak.<br/>Skatt skall betalas �ven f�r snus och tuggtobak som h�nf�rs till nr 2403 i</p> <p style="position:absolute;top:446px;left:106px;white-space:nowrap" class="ft113">Kombinerade nomenklaturen enligt r�dets f�rordning (EEG) nr 2658/87 av<br/>den 23 juli 1987 om tulltaxe- och statistiknomenklaturen och om Gemen-<br/>samma tulltaxan. N�rmare best�mmelser h�rom meddelas i 3540 a ��.</p> <p style="position:absolute;top:499px;left:121px;white-space:nowrap" class="ft11">Med EG eller ett EG-land f�rst�s de omr�den som tillh�r Europeiska ge-</p> <p style="position:absolute;top:516px;left:106px;white-space:nowrap" class="ft113">menskapens punktskatteomr�de. Med tredje land f�rst�s l�nder och omr�den<br/>utanf�r detta skatteomr�de.</p> <p style="position:absolute;top:10px;left:60px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:570px;left:121px;white-space:nowrap" class="ft11">Denna lag tr�der i kraft den 1 juli 2007.</p> <p style="position:absolute;top:605px;left:106px;white-space:nowrap" class="ft11">P� regeringens v�gnar</p> <p style="position:absolute;top:641px;left:106px;white-space:nowrap" class="ft11">MATS ODELL</p> <p style="position:absolute;top:658px;left:337px;white-space:nowrap" class="ft113">Agneta Bergqvist<br/>(Finansdepartementet)</p> <p style="position:absolute;top:16px;left:65px;white-space:nowrap" class="ft18"> </p> <p style="position:absolute;top:927px;left:106px;white-space:nowrap" class="ft18">1</p> <p style="position:absolute;top:11px;left:66px;white-space:nowrap" class="ft19"> </p> <p style="position:absolute;top:929px;left:114px;white-space:nowrap" class="ft110">Prop. 2006/07:94, bet. 2006/07:SkU15, rskr. 2006/07:181.</p> <p style="position:absolute;top:16px;left:71px;white-space:nowrap" class="ft18"> </p> <p style="position:absolute;top:940px;left:106px;white-space:nowrap" class="ft18">2</p> <p style="position:absolute;top:11px;left:72px;white-space:nowrap" class="ft19"> </p> <p style="position:absolute;top:942px;left:114px;white-space:nowrap" class="ft110">Senaste lydelse 2001:516.</p> <p style="position:absolute;top:196px;left:568px;white-space:nowrap" class="ft111"><b>SFS 2007:348</b></p> <p style="position:absolute;top:221px;left:568px;white-space:nowrap" class="ft114">Utkom fr�n trycket<br/>den 13 juni 2007</p> </div> <div id="page2-div" style="position:relative;width:744px;height:1070px;"> <img width="744" height="1070" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:15px;left:83px;white-space:nowrap" class="ft20"> </p> <p style="position:absolute;top:962px;left:520px;white-space:nowrap" class="ft21">Thomson Fakta, tel. 08-587 671 00</p> <p style="position:absolute;top:972px;left:552px;white-space:nowrap" class="ft21">Elanders, V�llingby 2007</p> </div> </div> ;