SFS 1999:1069 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: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:14px;line-height:17px;font-family: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:-17px;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:-12px;left:11px;white-space:nowrap" class="ft13"><b> </b></p> <p style="position:absolute;top:192px;left:85px;white-space:nowrap" class="ft114"><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:248px;left:85px;white-space:nowrap" class="ft11">utf�rdad den 2 december 1999.</p> <p style="position:absolute;top:284px;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:282px;left:241px;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:284px;left:245px;white-space:nowrap" class="ft11"> f�reskrivs i fr�ga om lagen (1994:1564) om al-</p> <p style="position:absolute;top:301px;left:85px;white-space:nowrap" class="ft11">koholskatt</p> <p style="position:absolute;top:-9px;left:26px;white-space:nowrap" class="ft16"><i> </i></p> <p style="position:absolute;top:319px;left:100px;white-space:nowrap" class="ft17"><i>dels</i></p> <p style="position:absolute;top:-9px;left:29px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:319px;left:123px;white-space:nowrap" class="ft11"> att 8 � skall ha f�ljande lydelse,</p> <p style="position:absolute;top:-9px;left:33px;white-space:nowrap" class="ft16"><i> </i></p> <p style="position:absolute;top:337px;left:100px;white-space:nowrap" class="ft17"><i>dels</i></p> <p style="position:absolute;top:-9px;left:36px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:337px;left:123px;white-space:nowrap" class="ft11"> att det i lagen skall inf�ras en ny paragraf, 8 a �, av f�ljande lydelse.</p> <p style="position:absolute;top:-9px;left:41px;white-space:nowrap" class="ft18"><b> </b></p> <p style="position:absolute;top:372px;left:85px;white-space:nowrap" class="ft19"><b>8 �</b></p> <p style="position:absolute;top:-5px;left:44px;white-space:nowrap" class="ft14"> </p> <p style="position:absolute;top:370px;left:103px;white-space:nowrap" class="ft15">2</p> <p style="position:absolute;top:-9px;left:47px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:372px;left:122px;white-space:nowrap" class="ft11">Skyldig att betala skatt (skattskyldig) �r den som</p> <p style="position:absolute;top:390px;left:100px;white-space:nowrap" class="ft11">1. har godk�nts som upplagshavare enligt 9 � eller den som i Sverige yr-</p> <p style="position:absolute;top:407px;left:85px;white-space:nowrap" class="ft11">kesm�ssigt tillverkar skattepliktiga varor,</p> <p style="position:absolute;top:425px;left:100px;white-space:nowrap" class="ft11">2. yrkesm�ssigt fr�n ett annat EG-land tar emot skattepliktiga varor enligt</p> <p style="position:absolute;top:443px;left:85px;white-space:nowrap" class="ft11">12 eller 13 �,</p> <p style="position:absolute;top:460px;left:100px;white-space:nowrap" class="ft115">3. har godk�nts som skatterepresentant enligt 14 �,<br/>4. s�ljer skattepliktiga varor till Sverige genom distansf�rs�ljning enligt</p> <p style="position:absolute;top:496px;left:85px;white-space:nowrap" class="ft11">15 �,</p> <p style="position:absolute;top:513px;left:100px;white-space:nowrap" class="ft11">5. i annat fall �n som avses i 14, fr�n ett annat EG-land till Sverige f�r in</p> <p style="position:absolute;top:531px;left:85px;white-space:nowrap" class="ft11">eller tar emot skattepliktiga varor,</p> <p style="position:absolute;top:548px;left:100px;white-space:nowrap" class="ft115">6. fr�n tredje land importerar skattepliktiga varor,<br/>7. annars i Sverige tillverkar etylalkohol,<br/>8. anv�nder varor som f�rv�rvats skattefritt f�r annat �ndam�l �n det som</p> <p style="position:absolute;top:601px;left:85px;white-space:nowrap" class="ft11">var f�ruts�ttningen f�r skattefriheten.</p> <p style="position:absolute;top:619px;left:100px;white-space:nowrap" class="ft11">Att varor anv�nds f�r annat �n avsett �ndam�l skall i denna lag likst�llas</p> <p style="position:absolute;top:637px;left:85px;white-space:nowrap" class="ft11">med att de g�r f�rlorade.</p> <p style="position:absolute;top:-9px;left:50px;white-space:nowrap" class="ft18"><b> </b></p> <p style="position:absolute;top:672px;left:85px;white-space:nowrap" class="ft19"><b>8 a �</b></p> <p style="position:absolute;top:-9px;left:54px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:672px;left:129px;white-space:nowrap" class="ft11">Skattskyldighet enligt 8 � 5 f�religger inte f�r varor som f�rs in till</p> <p style="position:absolute;top:690px;left:85px;white-space:nowrap" class="ft11">Sverige </p> <p style="position:absolute;top:707px;left:100px;white-space:nowrap" class="ft11">1. under s�dana omst�ndigheter att f�ruts�ttningar skulle finnas att medge</p> <p style="position:absolute;top:725px;left:85px;white-space:nowrap" class="ft11">�terbetalning av skatten enligt 31 d �,</p> <p style="position:absolute;top:743px;left:100px;white-space:nowrap" class="ft11">2. av en enskild person som har f�rv�rvat varorna i ett annat EG-land och</p> <p style="position:absolute;top:760px;left:85px;white-space:nowrap" class="ft115">som sj�lv transporterar dem till Sverige, om varorna �r avsedda f�r dennes<br/>eller dennes familjs personliga bruk,</p> <p style="position:absolute;top:796px;left:100px;white-space:nowrap" class="ft11">3. som flyttgods av en enskild person eller i yrkesm�ssig befordran f�r en</p> <p style="position:absolute;top:813px;left:85px;white-space:nowrap" class="ft115">enskild person som flyttar till Sverige, om varorna �r avsedda f�r dennes el-<br/>ler dennes familjs personliga bruk,</p> <p style="position:absolute;top:-4px;left:57px;white-space:nowrap" class="ft110"> </p> <p style="position:absolute;top:906px;left:85px;white-space:nowrap" class="ft110">1</p> <p style="position:absolute;top:-8px;left:59px;white-space:nowrap" class="ft111"> </p> <p style="position:absolute;top:908px;left:93px;white-space:nowrap" class="ft112">Prop. 1998/99:127, bet. 1999/2000:SkU3, rskr. 1999/2000:64.</p> <p style="position:absolute;top:-4px;left:63px;white-space:nowrap" class="ft110"> </p> <p style="position:absolute;top:919px;left:85px;white-space:nowrap" class="ft110">2</p> <p style="position:absolute;top:-8px;left:65px;white-space:nowrap" class="ft111"> </p> <p style="position:absolute;top:921px;left:93px;white-space:nowrap" class="ft112">Senaste lydelse 1999:448. �ndringen inneb�r bl.a. att tredje stycket upph�vs.</p> <p style="position:absolute;top:175px;left:547px;white-space:nowrap" class="ft113"><b>SFS 1999:1069</b></p> <p style="position:absolute;top:201px;left:547px;white-space:nowrap" class="ft116">Utkom fr�n trycket<br/>den 13 december 1999</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:-9px;left:75px;white-space:nowrap" class="ft20"> </p> <p style="position:absolute;top:922px;left:37px;white-space:nowrap" class="ft21">2</p> <p style="position:absolute;top:-10px;left:80px;white-space:nowrap" class="ft22"><b> </b></p> <p style="position:absolute;top:52px;left:38px;white-space:nowrap" class="ft22"><b>SFS 1999:1069</b></p> <p style="position:absolute;top:-5px;left:83px;white-space:nowrap" class="ft23"> </p> <p style="position:absolute;top:942px;left:493px;white-space:nowrap" class="ft24">Fakta Info Direkt, tel. 08-587 671 00</p> <p style="position:absolute;top:952px;left:505px;white-space:nowrap" class="ft24">Elanders Gotab, Stockholm 1999</p> <p style="position:absolute;top:-9px;left:86px;white-space:nowrap" class="ft20"> </p> <p style="position:absolute;top:51px;left:188px;white-space:nowrap" class="ft21">4. av en enskild person eller i yrkesm�ssig befordran f�r en enskild person</p> <p style="position:absolute;top:68px;left:173px;white-space:nowrap" class="ft25">som har f�rv�rvat varorna genom arv eller testamente, om varorna �r av-<br/>sedda f�r dennes eller dennes familjs personliga bruk,</p> <p style="position:absolute;top:104px;left:188px;white-space:nowrap" class="ft21">5. som enstaka g�vof�rs�ndelse under yrkesm�ssig befordran fr�n en en-</p> <p style="position:absolute;top:121px;left:173px;white-space:nowrap" class="ft25">skild person i ett annat EG-land till en enskild person i Sverige, om varorna<br/>�r avsedda f�r dennes eller dennes familjs personliga bruk.</p> <p style="position:absolute;top:157px;left:188px;white-space:nowrap" class="ft21">Regler om beskattning i vissa fall av inf�rsel enligt f�rsta stycket 2 finns i</p> <p style="position:absolute;top:174px;left:173px;white-space:nowrap" class="ft21">lagen (1994:1565) om beskattning av viss privatinf�rsel.</p> <p style="position:absolute;top:-9px;left:89px;white-space:nowrap" class="ft20"> </p> <p style="position:absolute;top:211px;left:188px;white-space:nowrap" class="ft21">Denna lag tr�der i kraft den 1 januari 2000.</p> <p style="position:absolute;top:246px;left:173px;white-space:nowrap" class="ft21">P� regeringens v�gnar</p> <p style="position:absolute;top:281px;left:173px;white-space:nowrap" class="ft21">BOSSE RINGHOLM</p> <p style="position:absolute;top:299px;left:404px;white-space:nowrap" class="ft25">Agneta Bergqvist<br/>(Finansdepartementet)</p> </div> </div> ;