SFS 2004:232 Lag om ändring i lagen (1994:1564) om alkoholskatt

<div><style type="text/css"> <!-- p {margin: 0; padding: 0;} .ft10{font-size:15px;font-family:NFIFHD+Times;color:#000000;} .ft11{font-size:14px;font-family:NFIFHD+Times;color:#000000;} .ft12{font-size:27px;font-family:NFIFII+Times;color:#000000;} .ft13{font-size:19px;font-family:NFIFII+Times;color:#000000;} .ft14{font-size:9px;font-family:NFIFHD+Times;color:#000000;} .ft15{font-size:8px;font-family:NFIFHD+Times;color:#000000;} .ft16{font-size:15px;font-family:NFIFII+Times;color:#000000;} .ft17{font-size:14px;font-family:NFIFII+Times;color:#000000;} .ft18{font-size:7px;font-family:NFIFHD+Times;color:#000000;} .ft19{font-size:13px;font-family:NFIFHD+Times;color:#000000;} .ft110{font-size:12px;font-family:NFIFHD+Times;color:#000000;} .ft111{font-size:17px;font-family:NFIFII+Times;color:#000000;} .ft112{font-size:19px;line-height:19px;font-family:NFIFII+Times;color:#000000;} .ft113{font-size:14px;line-height:17px;font-family:NFIFHD+Times;color:#000000;} .ft114{font-size:12px;line-height:16px;font-family:NFIFHD+Times;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft20{font-size:9px;font-family:NFIFHD+Times;color:#000000;} .ft21{font-size:8px;font-family:NFIFHD+Times;color:#000000;} --> </style> <div id="page1-div" style="position:relative;width:702px;height:1029px;"> <img width="702" height="1029" 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:922px;left:655px;white-space:nowrap" class="ft11">1</p> <p style="position:absolute;top:-18px;left:5px;white-space:nowrap" class="ft12"><b> </b></p> <p style="position:absolute;top:80px;left:85px;white-space:nowrap" class="ft12"><b>Svensk f�rfattningssamling</b></p> <p style="position:absolute;top:-13px;left:11px;white-space:nowrap" class="ft13"><b> </b></p> <p style="position:absolute;top:189px;left:85px;white-space:nowrap" class="ft112"><b>Lag<br/>om �ndring i lagen (1994:1564) om alkoholskatt;</b></p> <p style="position:absolute;top:-9px;left:15px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:245px;left:85px;white-space:nowrap" class="ft11">utf�rdad den 29 april 2004. </p> <p style="position:absolute;top:280px;left:100px;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:278px;left:239px;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:280px;left:243px;white-space:nowrap" class="ft11"> f�reskrivs att 22 a � lagen (1994:1564) om alko-</p> <p style="position:absolute;top:298px;left:85px;white-space:nowrap" class="ft11">holskatt skall ha f�ljande lydelse.</p> <p style="position:absolute;top:-9px;left:26px;white-space:nowrap" class="ft16"><b> </b></p> <p style="position:absolute;top:333px;left:85px;white-space:nowrap" class="ft17"><b>22 a �</b></p> <p style="position:absolute;top:-5px;left:29px;white-space:nowrap" class="ft14"> </p> <p style="position:absolute;top:331px;left:121px;white-space:nowrap" class="ft15">2</p> <p style="position:absolute;top:-9px;left:32px;white-space:nowrap" class="ft16"><b> </b></p> <p style="position:absolute;top:333px;left:126px;white-space:nowrap" class="ft17"><b> </b></p> <p style="position:absolute;top:-9px;left:35px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:333px;left:140px;white-space:nowrap" class="ft11">Upplagshavare eller varumottagare som tar emot varor fr�n ett an-</p> <p style="position:absolute;top:351px;left:85px;white-space:nowrap" class="ft113">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:421px;left:100px;white-space:nowrap" class="ft11">Beskattningsmyndigheten skall p� returexemplaret av ledsagardokumen-</p> <p style="position:absolute;top:439px;left:85px;white-space:nowrap" class="ft113">tet attestera andra f�rluster �n s�dana som avses i 20 � f�rsta stycket 1 och<br/>32 � f�rsta stycket 2, under f�ruts�ttning att f�rlusterna uppkommit under<br/>transport inom EG och konstaterats i Sverige.</p> <p style="position:absolute;top:492px;left:100px;white-space:nowrap" class="ft11">Om obeskattade varor transporteras fr�n ett skatteupplag i ett annat EG-</p> <p style="position:absolute;top:510px;left:85px;white-space:nowrap" class="ft113">land till Sverige och andra f�rluster �n s�dana som avses i 20 � f�rsta stycket<br/>1 och 32 � f�rsta stycket 2 under transporten uppkommit i ett annat EG-land,<br/>skall beskattningsmyndigheten vid varornas ankomst till Sverige ange i vil-<br/>ken omfattning beskattning skall ske av de f�rlorade varum�ngderna samt<br/>hur skatten skall ber�knas. Beskattningsmyndigheten skall skicka en kopia<br/>av returexemplaret till beh�rig myndighet i det EG-land d�r f�rlusten kon-<br/>staterats.</p> <p style="position:absolute;top:-9px;left:39px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:652px;left:100px;white-space:nowrap" class="ft11">Denna lag tr�der i kraft den 1 juni 2004.</p> <p style="position:absolute;top:687px;left:85px;white-space:nowrap" class="ft11">P� regeringens v�gnar</p> <p style="position:absolute;top:722px;left:85px;white-space:nowrap" class="ft11">BOSSE RINGHOLM</p> <p style="position:absolute;top:740px;left:316px;white-space:nowrap" class="ft113">Carl Gustav Fernlund<br/>(Finansdepartementet)</p> <p style="position:absolute;top:-4px;left:44px;white-space:nowrap" class="ft18"> </p> <p style="position:absolute;top:906px;left:85px;white-space:nowrap" class="ft18">1</p> <p style="position:absolute;top:-8px;left:45px;white-space:nowrap" class="ft19"> </p> <p style="position:absolute;top:908px;left:93px;white-space:nowrap" class="ft110">Prop. 2003/04:117, bet. 2003/04:SkU30, rskr. 2003/04:201.</p> <p style="position:absolute;top:-4px;left:50px;white-space:nowrap" class="ft18"> </p> <p style="position:absolute;top:919px;left:85px;white-space:nowrap" class="ft18">2</p> <p style="position:absolute;top:-8px;left:51px;white-space:nowrap" class="ft19"> </p> <p style="position:absolute;top:921px;left:93px;white-space:nowrap" class="ft110">Senaste lydelse 1999:429.</p> <p style="position:absolute;top:175px;left:547px;white-space:nowrap" class="ft111"><b>SFS 2004:232</b></p> <p style="position:absolute;top:200px;left:547px;white-space:nowrap" class="ft114">Utkom fr�n trycket<br/>den 11 maj 2004</p> </div> <div id="page2-div" style="position:relative;width:702px;height:1029px;"> <img width="702" height="1029" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:-5px;left:62px;white-space:nowrap" class="ft20"> </p> <p style="position:absolute;top:942px;left:499px;white-space:nowrap" class="ft21">Thomson Fakta, tel. 08-587 671 00</p> <p style="position:absolute;top:951px;left:505px;white-space:nowrap" class="ft21">Elanders Gotab, Stockholm 2004</p> </div> </div> ;