SFS 2007:349 Lag om ändring i lagen (2004:228) om beskattning av viss privatinförsel av tobaksvaror

<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:15px;font-family:Times;color:#000000;} .ft19{font-size:14px;font-family:Times;color:#000000;} .ft110{font-size:13px;font-family:Times;color:#000000;} .ft111{font-size:7px;font-family:Times;color:#000000;} .ft112{font-size:12px;font-family:Times;color:#000000;} .ft113{font-size:17px;font-family:Times;color:#000000;} .ft114{font-size:19px;line-height:19px;font-family:Times;color:#000000;} .ft115{font-size:14px;line-height:17px;font-family:Times;color:#000000;} .ft116{font-size:12px;line-height:16px;font-family:Times;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft20{font-size:15px;font-family:Times;color:#000000;} .ft21{font-size:14px;font-family:Times;color:#000000;} .ft22{font-size:16px;font-family:Times;color:#000000;} .ft23{font-size:9px;font-family:Times;color:#000000;} .ft24{font-size:8px;font-family:Times;color:#000000;} .ft25{font-size:13px;font-family:Times;color:#000000;} .ft26{font-size:14px;line-height:17px;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="ft114"><b>Lag<br/>om �ndring i lagen (2004:228) om beskattning av <br/>viss privatinf�rsel av tobaksvaror;</b></p> <p style="position:absolute;top:10px;left:36px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:288px;left:106px;white-space:nowrap" class="ft11">utf�rdad den 31 maj 2007.</p> <p style="position:absolute;top:324px;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:322px;left:263px;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:324px;left:267px;white-space:nowrap" class="ft11"> f�reskrivs att 1 och 2 �� lagen (2004:228) om</p> <p style="position:absolute;top:341px;left:106px;white-space:nowrap" class="ft11">beskattning av viss privatinf�rsel av tobaksvaror 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:377px;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:375px;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:377px;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:377px;left:143px;white-space:nowrap" class="ft11">En enskild person som har f�rv�rvat och som sj�lv f�r sitt eller sin fa-</p> <p style="position:absolute;top:394px;left:106px;white-space:nowrap" class="ft11">miljs personliga bruk till Sverige transporterar</p> <p style="position:absolute;top:412px;left:121px;white-space:nowrap" class="ft11">1. cigaretter fr�n Bulgarien, Lettland, Litauen, Polen, Rum�nien, Slova-</p> <p style="position:absolute;top:430px;left:106px;white-space:nowrap" class="ft11">kien, Slovenien eller Ungern,</p> <p style="position:absolute;top:447px;left:121px;white-space:nowrap" class="ft115">2. cigaretter eller r�ktobak fr�n Estland, eller <br/>3. cigaretter, cigariller, cigarrer eller r�ktobak fr�n Tjeckien <br/>skall, om inte annat f�ljer av 2 �, betala skatt med <br/>1 krona och 14 �re/styck f�r cigaretter, <br/>1 krona och 12 �re/styck f�r cigariller och cigarrer och <br/>975 kronor/kg f�r r�ktobak. <br/>I denna lag f�rst�s med </p> <p style="position:absolute;top:10px;left:60px;white-space:nowrap" class="ft18"><i> </i></p> <p style="position:absolute;top:571px;left:121px;white-space:nowrap" class="ft19"><i>cigarill</i></p> <p style="position:absolute;top:10px;left:63px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:571px;left:163px;white-space:nowrap" class="ft11">: cigarrer med en h�gsta vikt av 3 gram per styck. </p> <p style="position:absolute;top:588px;left:121px;white-space:nowrap" class="ft11">Skatt enligt f�rsta stycket skall tas ut under de �verg�ngsperioder som</p> <p style="position:absolute;top:606px;left:106px;white-space:nowrap" class="ft11">anges i 2 �.</p> <p style="position:absolute;top:10px;left:68px;white-space:nowrap" class="ft16"><b> </b></p> <p style="position:absolute;top:641px;left:106px;white-space:nowrap" class="ft17"><b>2 � </b></p> <p style="position:absolute;top:10px;left:71px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:641px;left:139px;white-space:nowrap" class="ft11">Skatt enligt 1 � skall inte tas ut till den del inf�rseln uppg�r till h�gst</p> <p style="position:absolute;top:659px;left:106px;white-space:nowrap" class="ft115">f�ljande kvantiteter tobaksvaror, eller en proportionell blandning av dessa<br/>varor, fr�n respektive medlemsstat i Europeiska unionen under de �ver-<br/>g�ngsperioder som anges i f�ljande uppst�llning.</p> <p style="position:absolute;top:10px;left:75px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:736px;left:106px;white-space:nowrap" class="ft11">Medlemsstat</p> <p style="position:absolute;top:11px;left:80px;white-space:nowrap" class="ft110"> </p> <p style="position:absolute;top:736px;left:260px;white-space:nowrap" class="ft110">Produkter</p> <p style="position:absolute;top:736px;left:414px;white-space:nowrap" class="ft110">�verg�ngsperiodens slut</p> <p style="position:absolute;top:10px;left:83px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:759px;left:106px;white-space:nowrap" class="ft11">Tjeckien</p> <p style="position:absolute;top:759px;left:260px;white-space:nowrap" class="ft11">200 cigaretter eller</p> <p style="position:absolute;top:759px;left:414px;white-space:nowrap" class="ft11">31 december 2007</p> <p style="position:absolute;top:777px;left:260px;white-space:nowrap" class="ft11">100 cigariller eller</p> <p style="position:absolute;top:777px;left:414px;white-space:nowrap" class="ft11">31 december 2006</p> <p style="position:absolute;top:794px;left:260px;white-space:nowrap" class="ft11">50 cigarrer eller</p> <p style="position:absolute;top:794px;left:414px;white-space:nowrap" class="ft11">31 december 2006</p> <p style="position:absolute;top:812px;left:260px;white-space:nowrap" class="ft11">250 gram r�ktobak</p> <p style="position:absolute;top:812px;left:414px;white-space:nowrap" class="ft11">31 december 2006</p> <p style="position:absolute;top:830px;left:106px;white-space:nowrap" class="ft11">Slovenien</p> <p style="position:absolute;top:830px;left:260px;white-space:nowrap" class="ft11">200 cigaretter</p> <p style="position:absolute;top:830px;left:414px;white-space:nowrap" class="ft11">31 december 2007</p> <p style="position:absolute;top:847px;left:106px;white-space:nowrap" class="ft11">Polen</p> <p style="position:absolute;top:847px;left:260px;white-space:nowrap" class="ft11">200 cigaretter</p> <p style="position:absolute;top:847px;left:414px;white-space:nowrap" class="ft11">31 december 2008</p> <p style="position:absolute;top:865px;left:106px;white-space:nowrap" class="ft11">Slovakien</p> <p style="position:absolute;top:865px;left:260px;white-space:nowrap" class="ft11">200 cigaretter</p> <p style="position:absolute;top:865px;left:414px;white-space:nowrap" class="ft11">31 december 2008</p> <p style="position:absolute;top:883px;left:106px;white-space:nowrap" class="ft11">Ungern</p> <p style="position:absolute;top:883px;left:260px;white-space:nowrap" class="ft11">200 cigaretter</p> <p style="position:absolute;top:883px;left:414px;white-space:nowrap" class="ft11">31 december 2008</p> <p style="position:absolute;top:16px;left:86px;white-space:nowrap" class="ft111"> </p> <p style="position:absolute;top:927px;left:106px;white-space:nowrap" class="ft111">1</p> <p style="position:absolute;top:11px;left:87px;white-space:nowrap" class="ft110"> </p> <p style="position:absolute;top:929px;left:114px;white-space:nowrap" class="ft112">Prop. 2006/07:94, bet. 2006/07:SkU15, rskr. 2006/07:181.</p> <p style="position:absolute;top:16px;left:92px;white-space:nowrap" class="ft111"> </p> <p style="position:absolute;top:940px;left:106px;white-space:nowrap" class="ft111">2</p> <p style="position:absolute;top:11px;left:93px;white-space:nowrap" class="ft110"> </p> <p style="position:absolute;top:942px;left:114px;white-space:nowrap" class="ft112">Senaste lydelse 2006:1391.</p> <p style="position:absolute;top:196px;left:568px;white-space:nowrap" class="ft113"><b>SFS 2007:349</b></p> <p style="position:absolute;top:221px;left:568px;white-space:nowrap" class="ft116">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:10px;left:104px;white-space:nowrap" class="ft20"> </p> <p style="position:absolute;top:943px;left:58px;white-space:nowrap" class="ft21">2</p> <p style="position:absolute;top:9px;left:108px;white-space:nowrap" class="ft22"><b> </b></p> <p style="position:absolute;top:72px;left:59px;white-space:nowrap" class="ft22"><b>SFS 2007:349</b></p> <p style="position:absolute;top:15px;left:111px;white-space:nowrap" class="ft23"> </p> <p style="position:absolute;top:962px;left:519px;white-space:nowrap" class="ft24">Thomson Fakta, tel. 08-587 671 00</p> <p style="position:absolute;top:972px;left:552px;white-space:nowrap" class="ft24">Elanders, V�llingby 2007</p> <p style="position:absolute;top:10px;left:114px;white-space:nowrap" class="ft20"> </p> <p style="position:absolute;top:77px;left:194px;white-space:nowrap" class="ft21">Medlemsstat</p> <p style="position:absolute;top:11px;left:119px;white-space:nowrap" class="ft25"> </p> <p style="position:absolute;top:78px;left:348px;white-space:nowrap" class="ft25">Produkter</p> <p style="position:absolute;top:78px;left:502px;white-space:nowrap" class="ft25">�verg�ngsperiodens slut</p> <p style="position:absolute;top:10px;left:122px;white-space:nowrap" class="ft20"> </p> <p style="position:absolute;top:101px;left:194px;white-space:nowrap" class="ft21">Bulgarien</p> <p style="position:absolute;top:101px;left:348px;white-space:nowrap" class="ft21">200 cigaretter</p> <p style="position:absolute;top:101px;left:502px;white-space:nowrap" class="ft21">31 december 2009</p> <p style="position:absolute;top:118px;left:194px;white-space:nowrap" class="ft21">Estland</p> <p style="position:absolute;top:118px;left:348px;white-space:nowrap" class="ft21">200 cigaretter eller</p> <p style="position:absolute;top:118px;left:502px;white-space:nowrap" class="ft21">31 december 2009</p> <p style="position:absolute;top:136px;left:348px;white-space:nowrap" class="ft21">250 gram r�ktobak</p> <p style="position:absolute;top:136px;left:502px;white-space:nowrap" class="ft21">31 december 2009</p> <p style="position:absolute;top:154px;left:194px;white-space:nowrap" class="ft21">Lettland</p> <p style="position:absolute;top:154px;left:348px;white-space:nowrap" class="ft21">200 cigaretter</p> <p style="position:absolute;top:154px;left:502px;white-space:nowrap" class="ft21">31 december 2009</p> <p style="position:absolute;top:171px;left:194px;white-space:nowrap" class="ft21">Litauen</p> <p style="position:absolute;top:171px;left:348px;white-space:nowrap" class="ft21">200 cigaretter</p> <p style="position:absolute;top:171px;left:502px;white-space:nowrap" class="ft21">31 december 2009</p> <p style="position:absolute;top:10px;left:125px;white-space:nowrap" class="ft20"> </p> <p style="position:absolute;top:189px;left:194px;white-space:nowrap" class="ft21">Rum�nien</p> <p style="position:absolute;top:189px;left:348px;white-space:nowrap" class="ft21">200 cigaretter</p> <p style="position:absolute;top:189px;left:502px;white-space:nowrap" class="ft21">31 december 2009</p> <p style="position:absolute;top:220px;left:209px;white-space:nowrap" class="ft21">En best�mmelse om f�rbud f�r den som inte fyllt 18 �r att f�ra in tobaks-</p> <p style="position:absolute;top:238px;left:194px;white-space:nowrap" class="ft21">varor i landet finns i 13 � tobakslagen (1993:581).</p> <p style="position:absolute;top:10px;left:129px;white-space:nowrap" class="ft20"> </p> <p style="position:absolute;top:274px;left:209px;white-space:nowrap" class="ft21">Denna lag tr�der i kraft den 1 juli 2007.</p> <p style="position:absolute;top:310px;left:194px;white-space:nowrap" class="ft21">P� regeringens v�gnar</p> <p style="position:absolute;top:345px;left:194px;white-space:nowrap" class="ft21">MATS ODELL</p> <p style="position:absolute;top:362px;left:425px;white-space:nowrap" class="ft26">Agneta Bergqvist<br/>(Finansdepartementet)</p> </div> </div> ;