SFS 2008:1219 Lag om ändring i lagen (1994:1776) om skatt på energi

<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:16px;font-family:Times;color:#000000;} .ft17{font-size:15px;font-family:Times;color:#000000;} .ft18{font-size:14px;font-family:Times;color:#000000;} .ft19{font-size:7px;font-family:Times;color:#000000;} .ft110{font-size:13px;font-family:Times;color:#000000;} .ft111{font-size:12px;font-family:Times;color:#000000;} .ft112{font-size:17px;font-family:Times;color:#000000;} .ft113{font-size:19px;line-height:19px;font-family:Times;color:#000000;} .ft114{font-size:14px;line-height:17px;font-family:Times;color:#000000;} .ft115{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:667px;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:98px;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:98px;white-space:nowrap" class="ft113"><b>Lag<br/>om �ndring i lagen (1994:1776) om skatt p� energi;</b></p> <p style="position:absolute;top:10px;left:36px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:269px;left:98px;white-space:nowrap" class="ft11">utf�rdad den 4 december 2008.</p> <p style="position:absolute;top:304px;left:112px;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:251px;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:255px;white-space:nowrap" class="ft11"> f�reskrivs att 11 kap. 10 � lagen (1994:1776) om</p> <p style="position:absolute;top:322px;left:98px;white-space:nowrap" class="ft11">skatt p� energi ska ha f�ljande lydelse.</p> <p style="position:absolute;top:9px;left:47px;white-space:nowrap" class="ft16"><b> </b></p> <p style="position:absolute;top:367px;left:98px;white-space:nowrap" class="ft16"><b>11 kap.</b></p> <p style="position:absolute;top:10px;left:51px;white-space:nowrap" class="ft17"><b> </b></p> <p style="position:absolute;top:393px;left:98px;white-space:nowrap" class="ft18"><b>10 �</b></p> <p style="position:absolute;top:15px;left:54px;white-space:nowrap" class="ft14"> </p> <p style="position:absolute;top:391px;left:123px;white-space:nowrap" class="ft15">2</p> <p style="position:absolute;top:10px;left:57px;white-space:nowrap" class="ft17"><b> </b></p> <p style="position:absolute;top:393px;left:127px;white-space:nowrap" class="ft18"><b> </b></p> <p style="position:absolute;top:10px;left:60px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:393px;left:142px;white-space:nowrap" class="ft11">Avdrag f�r g�ras �ven f�r energiskatt och koldioxidskatt p� br�nsle</p> <p style="position:absolute;top:410px;left:98px;white-space:nowrap" class="ft114">som f�rbrukats p� ett s�tt som ger r�tt till skattebefrielse enligt 6 a kap. 1 � 7<br/>och 17 a och 34 ��.</p> <p style="position:absolute;top:446px;left:112px;white-space:nowrap" class="ft11">Avdrag enligt f�rsta stycket f�r g�ras endast i den m�n avdrag inte gjorts</p> <p style="position:absolute;top:463px;left:98px;white-space:nowrap" class="ft114">enligt 7 kap. 1 � f�rsta stycket 4 i fall som avses i 6 a kap. 1 � 7 eller 17 a<br/>eller 3, 3 a, 3 b, 3 c eller 4 �.</p> <p style="position:absolute;top:499px;left:112px;white-space:nowrap" class="ft11">Den som yrkesm�ssigt levererar elektrisk kraft som i Sverige framst�llts i</p> <p style="position:absolute;top:516px;left:98px;white-space:nowrap" class="ft114">ett vindkraftverk f�r g�ra avdrag med ett belopp som svarar mot 12 �re per<br/>kilowattimme om kraftverket �r placerat p� havsbotten eller p� V�nerns bot-<br/>ten. Avdragsr�tten upph�r dock n�r den sammanlagda elproduktionen i<br/>vindkraftverket uppg�r till 20 000 kilowattimmar per installerad kilowatt en-<br/>ligt elgeneratorns m�rkeffekt.</p> <p style="position:absolute;top:10px;left:65px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:623px;left:112px;white-space:nowrap" class="ft11">Denna lag tr�der i kraft den 1 januari 2009. �ldre best�mmelser g�ller</p> <p style="position:absolute;top:641px;left:98px;white-space:nowrap" class="ft11">fortfarande f�r f�rh�llanden som h�nf�r sig till tiden f�re ikrafttr�dandet.</p> <p style="position:absolute;top:676px;left:98px;white-space:nowrap" class="ft11">P� regeringens v�gnar</p> <p style="position:absolute;top:711px;left:98px;white-space:nowrap" class="ft11">ANDERS BORG</p> <p style="position:absolute;top:729px;left:328px;white-space:nowrap" class="ft114">Rolf Bohlin<br/>(Finansdepartementet)</p> <p style="position:absolute;top:16px;left:69px;white-space:nowrap" class="ft19"> </p> <p style="position:absolute;top:927px;left:98px;white-space:nowrap" class="ft19">1</p> <p style="position:absolute;top:11px;left:71px;white-space:nowrap" class="ft110"> </p> <p style="position:absolute;top:929px;left:105px;white-space:nowrap" class="ft111">Prop. 2008/09:1, bet. 2008/09:FiU1, rskr. 2008/09:46.</p> <p style="position:absolute;top:16px;left:75px;white-space:nowrap" class="ft19"> </p> <p style="position:absolute;top:940px;left:98px;white-space:nowrap" class="ft19">2</p> <p style="position:absolute;top:11px;left:77px;white-space:nowrap" class="ft110"> </p> <p style="position:absolute;top:942px;left:105px;white-space:nowrap" class="ft111">Senaste lydelse 2008:561.</p> <p style="position:absolute;top:196px;left:559px;white-space:nowrap" class="ft112"><b>SFS 2008:1219</b></p> <p style="position:absolute;top:221px;left:559px;white-space:nowrap" class="ft115">Utkom fr�n trycket<br/>den 12 december 2008</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:87px;white-space:nowrap" class="ft20"> </p> <p style="position:absolute;top:962px;left:512px;white-space:nowrap" class="ft21">Thomson F�rlag AB, tel. 08-587 671 00</p> <p style="position:absolute;top:972px;left:561px;white-space:nowrap" class="ft21">Elanders, V�llingby 2008</p> </div> </div> ;