SFS 2006:1392 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:10px;font-family:Times;color:#000000;} .ft115{font-size:10px;font-family:Times;color:#000000;} .ft116{font-size:19px;line-height:19px;font-family:Times;color:#000000;} .ft117{font-size:14px;line-height:17px;font-family:Times;color:#000000;} .ft118{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:14px;line-height:17px;font-family:Times;color:#000000;} --> </style> <div id="page1-div" style="position:relative;width:744px;height:1071px;"> <img width="744" height="1071" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:11px;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:8px;left:32px;white-space:nowrap" class="ft13"><b> </b></p> <p style="position:absolute;top:213px;left:106px;white-space:nowrap" class="ft116"><b>Lag<br/>om �ndring i lagen (1994:1563) om tobaksskatt;</b></p> <p style="position:absolute;top:11px;left:36px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:269px;left:106px;white-space:nowrap" class="ft11">utf�rdad den 7 december 2006.</p> <p style="position:absolute;top:305px;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:11px;left:42px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:305px;left:266px;white-space:nowrap" class="ft11"> f�reskrivs att 2, 8 och 35 �� lagen (1994:1563)</p> <p style="position:absolute;top:322px;left:106px;white-space:nowrap" class="ft11">om tobaksskatt skall ha f�ljande lydelse.</p> <p style="position:absolute;top:11px;left:47px;white-space:nowrap" class="ft16"><b> </b></p> <p style="position:absolute;top:358px;left:106px;white-space:nowrap" class="ft17"><b>2 �</b></p> <p style="position:absolute;top:15px;left:50px;white-space:nowrap" class="ft14"> </p> <p style="position:absolute;top:356px;left:124px;white-space:nowrap" class="ft15">2</p> <p style="position:absolute;top:11px;left:53px;white-space:nowrap" class="ft16"><b> </b></p> <p style="position:absolute;top:358px;left:129px;white-space:nowrap" class="ft17"><b> </b></p> <p style="position:absolute;top:11px;left:56px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:358px;left:143px;white-space:nowrap" class="ft11">Skatt p� cigaretter tas ut med 28 �re per styck och 39,2 procent av de-</p> <p style="position:absolute;top:375px;left:106px;white-space:nowrap" class="ft117">taljhandelspriset. Skatt skall dock l�gst tas ut med 100 procent av den sam-<br/>manlagda skatten p� cigaretter i den mest efterfr�gade priskategorin </p> <p style="position:absolute;top:10px;left:60px;white-space:nowrap" class="ft18"><i> </i></p> <p style="position:absolute;top:393px;left:513px;white-space:nowrap" class="ft19"><i>(mini-</i></p> <p style="position:absolute;top:410px;left:106px;white-space:nowrap" class="ft19"><i>mipunktskatt)</i></p> <p style="position:absolute;top:11px;left:63px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:411px;left:185px;white-space:nowrap" class="ft11">. Tillverkaren eller hans representant eller, i fr�ga om cigaret-</p> <p style="position:absolute;top:428px;left:106px;white-space:nowrap" class="ft117">ter som importeras fr�n tredje land, import�ren skall senast den 31 oktober<br/>varje �r till Skatteverket l�mna uppgifter om f�rs�ljningen av cigaretter i de<br/>olika priskategorierna f�r tiden fr�n och med den 1 oktober det f�reg�ende<br/>�ret till och med den 30 september det innevarande �ret. Regeringen fastst�l-<br/>ler senast den 30 november det innevarande �ret den mest efterfr�gade pris-<br/>kategorin av cigaretter och det skattebelopp som f�r det n�stkommande ka-<br/>lender�ret skall tas ut enligt andra meningen. F�r �r 2007 skall dock minimi-<br/>punktskatten fastst�llas till 1 krona och 14 �re per cigarett.</p> <p style="position:absolute;top:569px;left:121px;white-space:nowrap" class="ft11">Cigaretter med en l�ngd, exklusive filter eller munstycke, som �verstiger</p> <p style="position:absolute;top:587px;left:106px;white-space:nowrap" class="ft117">9 centimeter men inte 18 centimeter anses som tv� cigaretter. �r cigaretten<br/>l�ngre anses varje p�b�rjad ytterligare l�ngd av 9 centimeter som en cigarett.</p> <p style="position:absolute;top:11px;left:68px;white-space:nowrap" class="ft16"><b> </b></p> <p style="position:absolute;top:640px;left:106px;white-space:nowrap" class="ft17"><b>8 �</b></p> <p style="position:absolute;top:15px;left:71px;white-space:nowrap" class="ft14"> </p> <p style="position:absolute;top:638px;left:124px;white-space:nowrap" class="ft15">3</p> <p style="position:absolute;top:11px;left:74px;white-space:nowrap" class="ft16"><b> </b></p> <p style="position:absolute;top:640px;left:129px;white-space:nowrap" class="ft17"><b> </b></p> <p style="position:absolute;top:11px;left:77px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:640px;left:143px;white-space:nowrap" class="ft11">Skatt p� cigarrer och cigariller tas ut med 1 krona och 12 �re per</p> <p style="position:absolute;top:658px;left:106px;white-space:nowrap" class="ft11">styck. Skatt p� r�ktobak tas ut med 975 kronor per kilogram.</p> <p style="position:absolute;top:11px;left:81px;white-space:nowrap" class="ft16"><b> </b></p> <p style="position:absolute;top:693px;left:106px;white-space:nowrap" class="ft17"><b>35 �</b></p> <p style="position:absolute;top:15px;left:84px;white-space:nowrap" class="ft14"> </p> <p style="position:absolute;top:691px;left:132px;white-space:nowrap" class="ft15">4</p> <p style="position:absolute;top:11px;left:87px;white-space:nowrap" class="ft16"><b> </b></p> <p style="position:absolute;top:693px;left:136px;white-space:nowrap" class="ft17"><b> </b></p> <p style="position:absolute;top:11px;left:90px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:693px;left:150px;white-space:nowrap" class="ft11">Skatt p� snus tas ut med 246 kronor per kilogram och p� tuggtobak</p> <p style="position:absolute;top:711px;left:106px;white-space:nowrap" class="ft11">med 402 kronor per kilogram.</p> <p style="position:absolute;top:11px;left:95px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:747px;left:121px;white-space:nowrap" class="ft11">Denna lag tr�der i kraft den 1 januari 2007. �ldre best�mmelser g�ller</p> <p style="position:absolute;top:765px;left:106px;white-space:nowrap" class="ft117">fortfarande i fr�ga om f�rh�llanden som h�nf�r sig till tiden f�re ikrafttr�-<br/>dandet.</p> <p style="position:absolute;top:16px;left:99px;white-space:nowrap" class="ft110"> </p> <p style="position:absolute;top:902px;left:106px;white-space:nowrap" class="ft110">1</p> <p style="position:absolute;top:12px;left:101px;white-space:nowrap" class="ft111"> </p> <p style="position:absolute;top:903px;left:114px;white-space:nowrap" class="ft112">Prop. 2006/07:1, bet. 2006/07:FiU1, rskr. 2006/07:9.</p> <p style="position:absolute;top:16px;left:105px;white-space:nowrap" class="ft110"> </p> <p style="position:absolute;top:915px;left:106px;white-space:nowrap" class="ft110">2</p> <p style="position:absolute;top:12px;left:107px;white-space:nowrap" class="ft111"> </p> <p style="position:absolute;top:916px;left:114px;white-space:nowrap" class="ft112">Senaste lydelse 2005:959.</p> <p style="position:absolute;top:16px;left:110px;white-space:nowrap" class="ft110"> </p> <p style="position:absolute;top:927px;left:106px;white-space:nowrap" class="ft110">3</p> <p style="position:absolute;top:12px;left:111px;white-space:nowrap" class="ft111"> </p> <p style="position:absolute;top:929px;left:114px;white-space:nowrap" class="ft112">Senaste lydelse 2005:959.</p> <p style="position:absolute;top:16px;left:116px;white-space:nowrap" class="ft110"> </p> <p style="position:absolute;top:940px;left:106px;white-space:nowrap" class="ft110">4</p> <p style="position:absolute;top:12px;left:117px;white-space:nowrap" class="ft111"> </p> <p style="position:absolute;top:942px;left:114px;white-space:nowrap" class="ft112">Senaste lydelse 2002:419.</p> <p style="position:absolute;top:196px;left:568px;white-space:nowrap" class="ft113"><b>SFS 2006:1392</b></p> <p style="position:absolute;top:222px;left:568px;white-space:nowrap" class="ft118">Utkom fr�n trycket<br/>den 15 december 2006</p> <p style="position:absolute;top:14px;left:128px;white-space:nowrap" class="ft114"> </p> <p style="position:absolute;top:974px;left:106px;white-space:nowrap" class="ft114">5</p> <p style="position:absolute;top:14px;left:130px;white-space:nowrap" class="ft115"><i> </i></p> <p style="position:absolute;top:974px;left:117px;white-space:nowrap" class="ft115"><i>SFS 2006:13711404</i></p> </div> <div id="page2-div" style="position:relative;width:744px;height:1071px;"> <img width="744" height="1071" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:11px;left:134px;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:10px;left:138px;white-space:nowrap" class="ft22"><b> </b></p> <p style="position:absolute;top:72px;left:59px;white-space:nowrap" class="ft22"><b>SFS 2006:1392</b></p> <p style="position:absolute;top:15px;left:141px;white-space:nowrap" class="ft23"> </p> <p style="position:absolute;top:963px;left:519px;white-space:nowrap" class="ft24">Thomson Fakta, tel. 08-587 671 00</p> <p style="position:absolute;top:973px;left:526px;white-space:nowrap" class="ft24">Elanders Gotab, Stockholm 2006</p> <p style="position:absolute;top:11px;left:144px;white-space:nowrap" class="ft20"> </p> <p style="position:absolute;top:72px;left:194px;white-space:nowrap" class="ft21">P� regeringens v�gnar</p> <p style="position:absolute;top:107px;left:194px;white-space:nowrap" class="ft21">ANDERS BORG</p> <p style="position:absolute;top:125px;left:425px;white-space:nowrap" class="ft25">Agneta Bergqvist<br/>(Finansdepartementet)</p> </div> </div> ;