SFS 1999:428 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:15px;font-family:Times;color:#000000;} .ft19{font-size:14px;font-family:Times;color:#000000;} .ft110{font-size:7px;font-family:Times;color:#000000;} .ft111{font-size:13px;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:15px;font-family:Times;color:#000000;} .ft26{font-size:14px;font-family:Times;color:#000000;} .ft27{font-size:14px;line-height:17px;font-family:Times;color:#000000;} --> </style> <div id="page1-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:-9px;left:0px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:1039px;left:749px;white-space:nowrap" class="ft11">1</p> <p style="position:absolute;top:-17px;left:5px;white-space:nowrap" class="ft12"><b> </b></p> <p style="position:absolute;top:197px;left:180px;white-space:nowrap" class="ft12"><b>Svensk f�rfattningssamling</b></p> <p style="position:absolute;top:-12px;left:11px;white-space:nowrap" class="ft13"><b> </b></p> <p style="position:absolute;top:311px;left:180px;white-space:nowrap" class="ft114"><b>Lag<br/>om �ndring i lagen (1994:1563) om tobaksskatt;</b></p> <p style="position:absolute;top:-9px;left:15px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:367px;left:180px;white-space:nowrap" class="ft11">utf�rdad den 3 juni 1999.</p> <p style="position:absolute;top:402px;left:194px;white-space:nowrap" class="ft11">Enligt riksdagens beslut</p> <p style="position:absolute;top:-5px;left:20px;white-space:nowrap" class="ft14"> </p> <p style="position:absolute;top:400px;left:335px;white-space:nowrap" class="ft15">1</p> <p style="position:absolute;top:-9px;left:21px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:402px;left:339px;white-space:nowrap" class="ft11"> f�reskrivs i fr�ga om lagen (1994:1563) om to-</p> <p style="position:absolute;top:420px;left:180px;white-space:nowrap" class="ft11">baksskatt</p> <p style="position:absolute;top:-5px;left:26px;white-space:nowrap" class="ft14"> </p> <p style="position:absolute;top:418px;left:234px;white-space:nowrap" class="ft15">2</p> <p style="position:absolute;top:-9px;left:27px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:420px;left:238px;white-space:nowrap" class="ft11"> </p> <p style="position:absolute;top:-9px;left:32px;white-space:nowrap" class="ft16"><i> </i></p> <p style="position:absolute;top:438px;left:194px;white-space:nowrap" class="ft17"><i>dels</i></p> <p style="position:absolute;top:-9px;left:35px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:438px;left:218px;white-space:nowrap" class="ft11"> att i 19 och 41 �� ordet tullmyndigheten skall bytas ut mot Tull-</p> <p style="position:absolute;top:455px;left:180px;white-space:nowrap" class="ft11">verket,</p> <p style="position:absolute;top:-9px;left:39px;white-space:nowrap" class="ft16"><i> </i></p> <p style="position:absolute;top:473px;left:194px;white-space:nowrap" class="ft17"><i>dels</i></p> <p style="position:absolute;top:-9px;left:42px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:473px;left:218px;white-space:nowrap" class="ft11"> att 24 och 25 �� skall upph�ra att g�lla,</p> <p style="position:absolute;top:-9px;left:47px;white-space:nowrap" class="ft16"><i> </i></p> <p style="position:absolute;top:491px;left:194px;white-space:nowrap" class="ft17"><i>dels</i></p> <p style="position:absolute;top:-9px;left:50px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:491px;left:218px;white-space:nowrap" class="ft11"> att 23, 23 a och 26 �� skall ha f�ljande lydelse.</p> <p style="position:absolute;top:-9px;left:54px;white-space:nowrap" class="ft18"><b> </b></p> <p style="position:absolute;top:526px;left:180px;white-space:nowrap" class="ft19"><b>23 �</b></p> <p style="position:absolute;top:-5px;left:57px;white-space:nowrap" class="ft14"> </p> <p style="position:absolute;top:524px;left:205px;white-space:nowrap" class="ft15">3</p> <p style="position:absolute;top:-9px;left:60px;white-space:nowrap" class="ft18"><b> </b></p> <p style="position:absolute;top:526px;left:209px;white-space:nowrap" class="ft19"><b> </b></p> <p style="position:absolute;top:-9px;left:63px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:526px;left:224px;white-space:nowrap" class="ft11">Upplagshavare skall uppr�tta ledsagardokument, </p> <p style="position:absolute;top:544px;left:194px;white-space:nowrap" class="ft11">1. vid transport av obeskattade varor mellan Sverige och ett annat EG-</p> <p style="position:absolute;top:561px;left:180px;white-space:nowrap" class="ft11">land, </p> <p style="position:absolute;top:579px;left:194px;white-space:nowrap" class="ft11">2. vid transport av obeskattade varor till en upplagshavare i Sverige om</p> <p style="position:absolute;top:596px;left:180px;white-space:nowrap" class="ft11">transporten sker via ett annat EG-land, </p> <p style="position:absolute;top:614px;left:194px;white-space:nowrap" class="ft11">3. vid transport av obeskattade varor till mottagare i ett annat EG-land en-</p> <p style="position:absolute;top:632px;left:180px;white-space:nowrap" class="ft11">ligt 21 � f�rsta stycket e, </p> <p style="position:absolute;top:649px;left:194px;white-space:nowrap" class="ft115">4. vid export till tredje land av obeskattade varor, och <br/>5. vid transport av varor som f�rtullats enligt tullagen (1994:1550). <br/>Ledsagardokument som avses i f�rsta stycket skall �tf�lja varorna under</p> <p style="position:absolute;top:702px;left:180px;white-space:nowrap" class="ft11">transport i enlighet med vad regeringen f�reskriver. </p> <p style="position:absolute;top:720px;left:194px;white-space:nowrap" class="ft11">Vid transport till mottagare som avses i 21 � f�rsta stycket e skall varorna</p> <p style="position:absolute;top:738px;left:180px;white-space:nowrap" class="ft115">under transporten �ven �tf�ljas av ett intyg om att skattefrihet g�ller f�r va-<br/>rorna i det andra EG-landet. </p> <p style="position:absolute;top:773px;left:194px;white-space:nowrap" class="ft11">Skyldigheten att uppr�tta ledsagardokument enligt f�rsta stycket 5 g�ller</p> <p style="position:absolute;top:791px;left:180px;white-space:nowrap" class="ft11">�ven registrerad varumottagare.</p> <p style="position:absolute;top:808px;left:194px;white-space:nowrap" class="ft11">Har upplagshavaren s�lt obeskattade varor till en oregistrerad varumotta-</p> <p style="position:absolute;top:826px;left:180px;white-space:nowrap" class="ft115">gare, skall varorna under transporten �ven �tf�ljas av dokumentation som vi-<br/>sar att s�dan s�kerhet som avses i 14 � st�llts f�r skatten i destinationslandet.</p> <p style="position:absolute;top:-9px;left:68px;white-space:nowrap" class="ft18"><b> </b></p> <p style="position:absolute;top:879px;left:180px;white-space:nowrap" class="ft19"><b>23 a �</b></p> <p style="position:absolute;top:-5px;left:71px;white-space:nowrap" class="ft14"> </p> <p style="position:absolute;top:877px;left:216px;white-space:nowrap" class="ft15">4</p> <p style="position:absolute;top:-9px;left:74px;white-space:nowrap" class="ft18"><b> </b></p> <p style="position:absolute;top:879px;left:221px;white-space:nowrap" class="ft19"><b> </b></p> <p style="position:absolute;top:-9px;left:77px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:879px;left:235px;white-space:nowrap" class="ft11">Upplagshavare eller varumottagare som tar emot varor fr�n ett an-</p> <p style="position:absolute;top:897px;left:180px;white-space:nowrap" class="ft115">nat EG-land skall senast 15 dagar efter utg�ngen av den kalenderm�nad un-<br/>der vilken varorna tagits emot underteckna ett exemplar av ledsagardoku-<br/>mentet (returexemplaret) och skicka tillbaka det till avs�ndaren i det andra<br/>EG-landet.</p> <p style="position:absolute;top:-4px;left:81px;white-space:nowrap" class="ft110"> </p> <p style="position:absolute;top:998px;left:180px;white-space:nowrap" class="ft110">1</p> <p style="position:absolute;top:-8px;left:83px;white-space:nowrap" class="ft111"> </p> <p style="position:absolute;top:999px;left:187px;white-space:nowrap" class="ft112">Prop. 1998/99:79, bet. 1998/99:SkU19, rskr. 1998/99:242.</p> <p style="position:absolute;top:-4px;left:87px;white-space:nowrap" class="ft110"> </p> <p style="position:absolute;top:1011px;left:180px;white-space:nowrap" class="ft110">2</p> <p style="position:absolute;top:-8px;left:89px;white-space:nowrap" class="ft111"> </p> <p style="position:absolute;top:1012px;left:187px;white-space:nowrap" class="ft112">Senaste lydelse av 25 � 1995:612.</p> <p style="position:absolute;top:-4px;left:92px;white-space:nowrap" class="ft110"> </p> <p style="position:absolute;top:1023px;left:180px;white-space:nowrap" class="ft110">3</p> <p style="position:absolute;top:-8px;left:93px;white-space:nowrap" class="ft111"> </p> <p style="position:absolute;top:1025px;left:187px;white-space:nowrap" class="ft112">Senaste lydelse 1995:612. �ndringen inneb�r bl.a. att fj�rde stycket upph�vs.</p> <p style="position:absolute;top:-4px;left:98px;white-space:nowrap" class="ft110"> </p> <p style="position:absolute;top:1036px;left:180px;white-space:nowrap" class="ft110">4</p> <p style="position:absolute;top:-8px;left:99px;white-space:nowrap" class="ft111"> </p> <p style="position:absolute;top:1038px;left:187px;white-space:nowrap" class="ft112">Senaste lydelse 1995:612.</p> <p style="position:absolute;top:293px;left:641px;white-space:nowrap" class="ft113"><b>SFS 1999:428</b></p> <p style="position:absolute;top:319px;left:641px;white-space:nowrap" class="ft116">Utkom fr�n trycket<br/>den 16 juni 1999</p> </div> <div id="page2-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:-9px;left:110px;white-space:nowrap" class="ft20"> </p> <p style="position:absolute;top:1039px;left:132px;white-space:nowrap" class="ft21">2</p> <p style="position:absolute;top:-10px;left:114px;white-space:nowrap" class="ft22"><b> </b></p> <p style="position:absolute;top:169px;left:133px;white-space:nowrap" class="ft22"><b>SFS 1999:428</b></p> <p style="position:absolute;top:-5px;left:117px;white-space:nowrap" class="ft23"> </p> <p style="position:absolute;top:1059px;left:587px;white-space:nowrap" class="ft24">Fakta Info Direkt, tel. 08-587 671 00</p> <p style="position:absolute;top:1069px;left:600px;white-space:nowrap" class="ft24">Elanders Gotab, Stockholm 1999</p> <p style="position:absolute;top:-9px;left:120px;white-space:nowrap" class="ft20"> </p> <p style="position:absolute;top:168px;left:282px;white-space:nowrap" class="ft21">Beskattningsmyndigheten skall p� returexemplaret av ledsagardokumen-</p> <p style="position:absolute;top:185px;left:268px;white-space:nowrap" class="ft27">tet attestera andra f�rluster �n s�dana som avses i 21 � f�rsta stycket a och<br/>32 � b, under f�ruts�ttning att f�rlusterna uppkommit under transport inom<br/>EG och konstaterats i Sverige.</p> <p style="position:absolute;top:238px;left:282px;white-space:nowrap" class="ft21">Om obeskattade varor transporteras fr�n ett skatteupplag i ett annat EG-</p> <p style="position:absolute;top:256px;left:268px;white-space:nowrap" class="ft27">land till Sverige och andra f�rluster �n s�dana som avses i 21 � f�rsta stycket<br/>a och 32 � b under transporten uppkommit i ett annat EG-land, skall beskatt-<br/>ningsmyndigheten vid varornas ankomst till Sverige ange i vilken omfatt-<br/>ning beskattning skall ske av de f�rlorade varum�ngderna samt hur skatten<br/>skall ber�knas. Beskattningsmyndigheten skall skicka en kopia av returex-<br/>emplaret till beh�rig myndighet i det EG-land d�r f�rlusten konstaterats.</p> <p style="position:absolute;top:-9px;left:123px;white-space:nowrap" class="ft25"><b> </b></p> <p style="position:absolute;top:380px;left:268px;white-space:nowrap" class="ft26"><b>26 � </b></p> <p style="position:absolute;top:-9px;left:128px;white-space:nowrap" class="ft20"> </p> <p style="position:absolute;top:380px;left:307px;white-space:nowrap" class="ft21">N�r skattepliktiga varor f�r vilka skatt enligt denna lag har tagits ut</p> <p style="position:absolute;top:397px;left:268px;white-space:nowrap" class="ft27">skall levereras till ett annat EG-land, skall den som ansvarar f�r transporten<br/>uppr�tta ett f�renklat ledsagardokument. Ledsagardokumentet skall �tf�lja<br/>varorna under transporten i enlighet med vad regeringen f�reskriver. S�dant<br/>ledsagardokument kr�vs dock inte vid f�rs�ljning som avses i 28 �.</p> <p style="position:absolute;top:-9px;left:131px;white-space:nowrap" class="ft20"> </p> <p style="position:absolute;top:486px;left:282px;white-space:nowrap" class="ft21">Denna lag tr�der i kraft den 1 juli 1999.</p> <p style="position:absolute;top:522px;left:268px;white-space:nowrap" class="ft21">P� regeringens v�gnar</p> <p style="position:absolute;top:557px;left:268px;white-space:nowrap" class="ft21">LARS-ERIK L�VD�N</p> <p style="position:absolute;top:575px;left:498px;white-space:nowrap" class="ft27">Agneta Bergqvist<br/>(Finansdepartementet)</p> </div> </div> ;