SFS 2013:970 Lag om ändring i lagen (2012:681) om ändring i lagen (2010:1823) om ändring i lagen (2009:1497) om ändring i lagen (1994:1776) om skatt på energi

<div><style type="text/css"> <!-- p {margin: 0; padding: 0;} .ft10{font-size:14px;font-family:ABKNHI+TimesNewRomanPS;color:#000000;} .ft11{font-size:27px;font-family:ABKNHJ+TimesNewRomanPS;color:#000000;} .ft12{font-size:19px;font-family:ABKNHJ+TimesNewRomanPS;color:#000000;} .ft13{font-size:8px;font-family:ABKNHI+TimesNewRomanPS;color:#000000;} .ft14{font-size:15px;font-family:ABKNHJ+TimesNewRomanPS;color:#000000;} .ft15{font-size:14px;font-family:ABKNHJ+TimesNewRomanPS;color:#000000;} .ft16{font-size:7px;font-family:ABKNHI+TimesNewRomanPS;color:#000000;} .ft17{font-size:12px;font-family:ABKNHI+TimesNewRomanPS;color:#000000;} .ft18{font-size:11px;font-family:ABKNHI+TimesNewRomanPS;color:#000000;} .ft19{font-size:19px;line-height:19px;font-family:ABKNHJ+TimesNewRomanPS;color:#000000;} .ft110{font-size:14px;line-height:17px;font-family:ABKNHI+TimesNewRomanPS;color:#000000;} .ft111{font-size:11px;line-height:13px;font-family:ABKNHI+TimesNewRomanPS;color:#000000;} .ft112{font-size:12px;line-height:15px;font-family:ABKNHI+TimesNewRomanPS;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft20{font-size:14px;font-family:ABKNHI+TimesNewRomanPS;color:#000000;} .ft21{font-size:15px;font-family:ABKNHJ+TimesNewRomanPS;color:#000000;} .ft22{font-size:8px;font-family:ABKNHI+TimesNewRomanPS;color:#000000;} .ft23{font-size:11px;font-family:ABKNHI+TimesNewRomanPS;color:#000000;} .ft24{font-size:7px;font-family:ABKNHI+TimesNewRomanPS;color:#000000;} .ft25{font-size:14px;line-height:17px;font-family:ABKNHI+TimesNewRomanPS;color:#000000;} .ft26{font-size:11px;line-height:13px;font-family:ABKNHI+TimesNewRomanPS;color:#000000;} --> </style> <div id="page1-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:924px;left:646px;white-space:nowrap" class="ft10">1</p> <p style="position:absolute;top:80px;left:77px;white-space:nowrap" class="ft11"><b>Svensk f�rfattningssamling</b></p> <p style="position:absolute;top:187px;left:77px;white-space:nowrap" class="ft19"><b>Lag<br/>om �ndring i lagen (2012:681) om �ndring i lagen <br/>(2010:1823) om �ndring i lagen (2009:1497) om <br/>�ndring i lagen (1994:1776) om skatt p� energi;</b></p> <p style="position:absolute;top:283px;left:77px;white-space:nowrap" class="ft10">utf�rdad den 28 november 2013.</p> <p style="position:absolute;top:317px;left:91px;white-space:nowrap" class="ft10">Enligt riksdagens beslut</p> <p style="position:absolute;top:316px;left:232px;white-space:nowrap" class="ft13">1 f�reskrivs att 2 kap. 1 � lagen (1994:1776) om</p> <p style="position:absolute;top:335px;left:77px;white-space:nowrap" class="ft110">skatt p� energi i st�llet f�r dess lydelse enligt lagen (2012:681) om �ndring i<br/>lagen (2010:1823) om �ndring i lagen (2009:1497) om �ndring i n�mnda lag<br/>ska ha f�ljande lydelse.</p> <p style="position:absolute;top:413px;left:77px;white-space:nowrap" class="ft14"><b>2 kap.</b></p> <p style="position:absolute;top:439px;left:77px;white-space:nowrap" class="ft110"><b>1 �</b> Energiskatt och koldioxidskatt ska, om inte annat f�ljer av andra<br/>stycket, betalas f�r f�ljande br�nslen med angivna belopp:</p> <p style="position:absolute;top:923px;left:77px;white-space:nowrap" class="ft16">1 Prop. 2013/14:1, bet. 2013/14:FiU1, rskr. 2013/14:56.</p> <p style="position:absolute;top:484px;left:94px;white-space:nowrap" class="ft18">KN-nr</p> <p style="position:absolute;top:484px;left:165px;white-space:nowrap" class="ft18">Slag av br�nsle</p> <p style="position:absolute;top:484px;left:262px;white-space:nowrap" class="ft18">Skattebelopp</p> <p style="position:absolute;top:502px;left:262px;white-space:nowrap" class="ft18">Energiskatt</p> <p style="position:absolute;top:502px;left:336px;white-space:nowrap" class="ft18">Koldioxidskatt</p> <p style="position:absolute;top:502px;left:437px;white-space:nowrap" class="ft18">Summa skatt</p> <p style="position:absolute;top:520px;left:77px;white-space:nowrap" class="ft18">1. 2710 11 41, </p> <p style="position:absolute;top:534px;left:94px;white-space:nowrap" class="ft111">2710 11 45 <br/>eller <br/>2710 11 49</p> <p style="position:absolute;top:520px;left:165px;white-space:nowrap" class="ft111">Bensin som upp-<br/>fyller krav f�r</p> <p style="position:absolute;top:579px;left:165px;white-space:nowrap" class="ft111">a) milj�klass 1<br/> motorbensin</p> <p style="position:absolute;top:619px;left:165px;white-space:nowrap" class="ft18"> alkylatbensin</p> <p style="position:absolute;top:592px;left:262px;white-space:nowrap" class="ft111">3 kr 25 �re<br/>per liter<br/>1 kr 46 �re<br/> per liter</p> <p style="position:absolute;top:592px;left:336px;white-space:nowrap" class="ft18">2 kr 60 �re per liter</p> <p style="position:absolute;top:619px;left:336px;white-space:nowrap" class="ft18">2 kr 60 �re per liter</p> <p style="position:absolute;top:592px;left:437px;white-space:nowrap" class="ft111">5 kr 85 �re per <br/>liter<br/>4 kr 6 �re per <br/>liter</p> <p style="position:absolute;top:651px;left:165px;white-space:nowrap" class="ft18">b) milj�klass 2</p> <p style="position:absolute;top:651px;left:262px;white-space:nowrap" class="ft111">3 kr 28 �re <br/>per liter</p> <p style="position:absolute;top:651px;left:336px;white-space:nowrap" class="ft18">2 kr 60 �re per liter 5 kr 88 �re per </p> <p style="position:absolute;top:664px;left:437px;white-space:nowrap" class="ft18">liter</p> <p style="position:absolute;top:696px;left:77px;white-space:nowrap" class="ft18">2. 2710 11 31, </p> <p style="position:absolute;top:709px;left:94px;white-space:nowrap" class="ft111">2710 11 51 <br/>eller <br/>2710 11 59 </p> <p style="position:absolute;top:696px;left:165px;white-space:nowrap" class="ft111">Annan bensin �n <br/>som avses under 1 <br/>eller 7</p> <p style="position:absolute;top:696px;left:262px;white-space:nowrap" class="ft111">4 kr 7 �re <br/>per liter</p> <p style="position:absolute;top:696px;left:336px;white-space:nowrap" class="ft18">2 kr 60 �re per liter 6 kr 67 �re per </p> <p style="position:absolute;top:709px;left:437px;white-space:nowrap" class="ft18">liter</p> <p style="position:absolute;top:772px;left:77px;white-space:nowrap" class="ft18">3. 2710 19 21, </p> <p style="position:absolute;top:786px;left:94px;white-space:nowrap" class="ft111">2710 19 25, <br/>2710 19 41 <br/>2710 19 49 <br/>eller <br/>2710 19 61 <br/>2710 19 69</p> <p style="position:absolute;top:772px;left:165px;white-space:nowrap" class="ft111">Eldningsolja, die-<br/>selbr�nnolja, foto-<br/>gen, m.m. som</p> <p style="position:absolute;top:175px;left:536px;white-space:nowrap" class="ft12"><b>SFS 2013:970</b></p> <p style="position:absolute;top:202px;left:536px;white-space:nowrap" class="ft112">Utkom fr�n trycket<br/>den 6 december 2013</p> </div> <div id="page2-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:924px;left:46px;white-space:nowrap" class="ft20">2</p> <p style="position:absolute;top:51px;left:46px;white-space:nowrap" class="ft21"><b>SFS 2013:970</b></p> <p style="position:absolute;top:946px;left:527px;white-space:nowrap" class="ft22">Norstedts Juridik AB/Fritzes</p> <p style="position:absolute;top:956px;left:532px;white-space:nowrap" class="ft22">Elanders Sverige AB, 2013</p> <p style="position:absolute;top:784px;left:196px;white-space:nowrap" class="ft20">I fall som avses i 4 kap. 1 � 7 och 8 och 12 � 4 tas skatt ut med ett belopp</p> <p style="position:absolute;top:801px;left:181px;white-space:nowrap" class="ft25">som motsvarar skillnaden mellan de skattebelopp som g�ller f�r br�nslets<br/>olika anv�ndningss�tt.</p> <p style="position:absolute;top:853px;left:181px;white-space:nowrap" class="ft20">P� regeringens v�gnar</p> <p style="position:absolute;top:885px;left:181px;white-space:nowrap" class="ft20">PETER NORMAN</p> <p style="position:absolute;top:902px;left:412px;white-space:nowrap" class="ft25">Agneta Bergqvist<br/>(Finansdepartementet)</p> <p style="position:absolute;top:91px;left:270px;white-space:nowrap" class="ft26">a) har f�rsetts <br/>med m�rk- och <br/>f�rg�mnen eller <br/>ger mindre �n 85 <br/>volymprocent de-<br/>stillat vid 350�C,</p> <p style="position:absolute;top:91px;left:367px;white-space:nowrap" class="ft23">850 kr per m</p> <p style="position:absolute;top:90px;left:429px;white-space:nowrap" class="ft24">3</p> <p style="position:absolute;top:91px;left:441px;white-space:nowrap" class="ft23">3 218 kr per m</p> <p style="position:absolute;top:90px;left:512px;white-space:nowrap" class="ft24">3</p> <p style="position:absolute;top:91px;left:542px;white-space:nowrap" class="ft23">4 068 kr per m</p> <p style="position:absolute;top:90px;left:613px;white-space:nowrap" class="ft24">3</p> <p style="position:absolute;top:177px;left:270px;white-space:nowrap" class="ft26">b) inte har f�r-<br/>setts med m�rk- <br/>och f�rg�mnen <br/>och ger minst 85 <br/>volymprocent de-<br/>stillat vid 350�C, <br/>tillh�rig</p> <p style="position:absolute;top:276px;left:270px;white-space:nowrap" class="ft23">milj�klass 1</p> <p style="position:absolute;top:276px;left:367px;white-space:nowrap" class="ft26">1 833 kr <br/>per m</p> <p style="position:absolute;top:288px;left:395px;white-space:nowrap" class="ft24">3</p> <p style="position:absolute;top:276px;left:441px;white-space:nowrap" class="ft23">3 218 kr per m</p> <p style="position:absolute;top:274px;left:512px;white-space:nowrap" class="ft24">3</p> <p style="position:absolute;top:276px;left:542px;white-space:nowrap" class="ft26">5 051 kr <br/>per m</p> <p style="position:absolute;top:288px;left:570px;white-space:nowrap" class="ft24">3</p> <p style="position:absolute;top:307px;left:270px;white-space:nowrap" class="ft23">milj�klass 2</p> <p style="position:absolute;top:307px;left:367px;white-space:nowrap" class="ft26">2 113 kr <br/>per m</p> <p style="position:absolute;top:319px;left:395px;white-space:nowrap" class="ft24">3</p> <p style="position:absolute;top:307px;left:441px;white-space:nowrap" class="ft23">3 218 kr per m</p> <p style="position:absolute;top:306px;left:512px;white-space:nowrap" class="ft24">3</p> <p style="position:absolute;top:307px;left:542px;white-space:nowrap" class="ft26">5 331 kr <br/>per m</p> <p style="position:absolute;top:319px;left:570px;white-space:nowrap" class="ft24">3</p> <p style="position:absolute;top:339px;left:270px;white-space:nowrap" class="ft26">milj�klass 3 eller <br/>inte tillh�r n�gon <br/>milj�klass </p> <p style="position:absolute;top:339px;left:367px;white-space:nowrap" class="ft26">2 259 kr <br/>per m</p> <p style="position:absolute;top:351px;left:395px;white-space:nowrap" class="ft24">3</p> <p style="position:absolute;top:339px;left:441px;white-space:nowrap" class="ft23">3 218 kr per m</p> <p style="position:absolute;top:337px;left:512px;white-space:nowrap" class="ft24">3</p> <p style="position:absolute;top:339px;left:542px;white-space:nowrap" class="ft26">5 477 kr <br/>per m</p> <p style="position:absolute;top:351px;left:570px;white-space:nowrap" class="ft24">3</p> <p style="position:absolute;top:397px;left:181px;white-space:nowrap" class="ft23">4. 2711 12 11 </p> <p style="position:absolute;top:411px;left:199px;white-space:nowrap" class="ft23">2711 19 00</p> <p style="position:absolute;top:397px;left:270px;white-space:nowrap" class="ft26">Gasol m.m. som <br/>anv�nds f�r</p> <p style="position:absolute;top:429px;left:270px;white-space:nowrap" class="ft26">a) drift av motor-<br/>drivet fordon, far-<br/>tyg eller luftfartyg</p> <p style="position:absolute;top:429px;left:367px;white-space:nowrap" class="ft26">0 kr per <br/>1 000 kg</p> <p style="position:absolute;top:429px;left:441px;white-space:nowrap" class="ft26">3 385 kr per <br/>1 000 kg</p> <p style="position:absolute;top:429px;left:542px;white-space:nowrap" class="ft26">3 385 kr per <br/>1 000 kg</p> <p style="position:absolute;top:474px;left:270px;white-space:nowrap" class="ft26">b) annat �ndam�l <br/>�n som avses <br/>under a </p> <p style="position:absolute;top:474px;left:367px;white-space:nowrap" class="ft26">1 092 kr per <br/>1 000 kg</p> <p style="position:absolute;top:474px;left:441px;white-space:nowrap" class="ft26">3 385 kr per <br/>1 000 kg</p> <p style="position:absolute;top:474px;left:542px;white-space:nowrap" class="ft26">4 477 kr per <br/>1 000 kg</p> <p style="position:absolute;top:532px;left:181px;white-space:nowrap" class="ft23">5. 2711 11 00, </p> <p style="position:absolute;top:546px;left:199px;white-space:nowrap" class="ft23">2711 21 00</p> <p style="position:absolute;top:532px;left:270px;white-space:nowrap" class="ft26">Naturgas som <br/>anv�nds f�r </p> <p style="position:absolute;top:564px;left:270px;white-space:nowrap" class="ft26">a) drift av motor-<br/>drivet fordon, far-<br/>tyg eller luftfartyg </p> <p style="position:absolute;top:564px;left:367px;white-space:nowrap" class="ft26">0 kr per <br/>1 000 m</p> <p style="position:absolute;top:576px;left:407px;white-space:nowrap" class="ft24">3</p> <p style="position:absolute;top:564px;left:441px;white-space:nowrap" class="ft26">2 409 kr per <br/>1 000 m</p> <p style="position:absolute;top:576px;left:480px;white-space:nowrap" class="ft24">3</p> <p style="position:absolute;top:564px;left:542px;white-space:nowrap" class="ft26">2 409 kr per <br/>1 000 m</p> <p style="position:absolute;top:576px;left:581px;white-space:nowrap" class="ft24">3</p> <p style="position:absolute;top:609px;left:270px;white-space:nowrap" class="ft26">b) annat �ndam�l <br/>�n som avses <br/>under a</p> <p style="position:absolute;top:609px;left:367px;white-space:nowrap" class="ft26">939 kr per <br/>1 000 m</p> <p style="position:absolute;top:621px;left:407px;white-space:nowrap" class="ft24">3</p> <p style="position:absolute;top:609px;left:441px;white-space:nowrap" class="ft26">2 409 kr per <br/>1 000 m</p> <p style="position:absolute;top:621px;left:480px;white-space:nowrap" class="ft24">3</p> <p style="position:absolute;top:609px;left:542px;white-space:nowrap" class="ft26">3 348 kr per <br/>1 000 m</p> <p style="position:absolute;top:621px;left:581px;white-space:nowrap" class="ft24">3</p> <p style="position:absolute;top:667px;left:181px;white-space:nowrap" class="ft23">6. 2701, 2702 </p> <p style="position:absolute;top:681px;left:199px;white-space:nowrap" class="ft23">eller 2704</p> <p style="position:absolute;top:667px;left:270px;white-space:nowrap" class="ft23">Kol och koks</p> <p style="position:absolute;top:667px;left:367px;white-space:nowrap" class="ft26">646 kr per <br/>1 000 kg</p> <p style="position:absolute;top:667px;left:441px;white-space:nowrap" class="ft26">2 800 kr per <br/>1 000 kg</p> <p style="position:absolute;top:667px;left:542px;white-space:nowrap" class="ft26">3 446 kr per <br/>1 000 kg</p> <p style="position:absolute;top:712px;left:181px;white-space:nowrap" class="ft23">7. 2710 11 31</p> <p style="position:absolute;top:712px;left:270px;white-space:nowrap" class="ft26">Flygbensin med <br/>en blyhalt om <br/>h�gst 0,005 gram <br/>per liter</p> <p style="position:absolute;top:712px;left:367px;white-space:nowrap" class="ft26">3 kr 28 �re <br/>per liter</p> <p style="position:absolute;top:712px;left:441px;white-space:nowrap" class="ft26">2 kr 60 �re <br/>per liter</p> <p style="position:absolute;top:712px;left:542px;white-space:nowrap" class="ft26">5 kr 88 �re <br/>per liter</p> <p style="position:absolute;top:55px;left:199px;white-space:nowrap" class="ft23">KN-nr</p> <p style="position:absolute;top:55px;left:270px;white-space:nowrap" class="ft23">Slag av br�nsle</p> <p style="position:absolute;top:55px;left:367px;white-space:nowrap" class="ft23">Skattebelopp</p> <p style="position:absolute;top:73px;left:367px;white-space:nowrap" class="ft23">Energiskatt</p> <p style="position:absolute;top:73px;left:441px;white-space:nowrap" class="ft23">Koldioxidskatt</p> <p style="position:absolute;top:73px;left:542px;white-space:nowrap" class="ft23">Summa skatt</p> </div> </div> ;