SFS 2012:680 Lag om ändring i lagen (2010:1822) om ändring i lagen (2009:1496) 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:TimesNewRoman;color:#000000;} .ft11{font-size:27px;font-family:TimesNewRoman,Bold;color:#000000;} .ft12{font-size:19px;font-family:TimesNewRoman,Bold;color:#000000;} .ft13{font-size:8px;font-family:TimesNewRoman;color:#000000;} .ft14{font-size:16px;font-family:TimesNewRoman,Bold;color:#000000;} .ft15{font-size:14px;font-family:TimesNewRoman,Bold;color:#000000;} .ft16{font-size:7px;font-family:TimesNewRoman;color:#000000;} .ft17{font-size:12px;font-family:TimesNewRoman;color:#000000;} .ft18{font-size:11px;font-family:TimesNewRoman;color:#000000;} .ft19{font-size:11px;font-family:TimesNewRoman,Italic;color:#000000;} .ft110{font-size:17px;font-family:TimesNewRoman,Bold;color:#000000;} .ft111{font-size:19px;line-height:19px;font-family:TimesNewRoman,Bold;color:#000000;} .ft112{font-size:14px;line-height:17px;font-family:TimesNewRoman;color:#000000;} .ft113{font-size:11px;line-height:13px;font-family:TimesNewRoman;color:#000000;} .ft114{font-size:12px;line-height:15px;font-family:TimesNewRoman;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft20{font-size:14px;font-family:TimesNewRoman;color:#000000;} .ft21{font-size:16px;font-family:TimesNewRoman,Bold;color:#000000;} .ft22{font-size:8px;font-family:TimesNewRoman;color:#000000;} .ft23{font-size:11px;font-family:TimesNewRoman;color:#000000;} .ft24{font-size:7px;font-family:TimesNewRoman;color:#000000;} .ft25{font-size:14px;line-height:17px;font-family:TimesNewRoman;color:#000000;} .ft26{font-size:11px;line-height:13px;font-family:TimesNewRoman;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:1039px;left:741px;white-space:nowrap" class="ft10">1</p> <p style="position:absolute;top:197px;left:172px;white-space:nowrap" class="ft11"><b>Svensk f�rfattningssamling</b></p> <p style="position:absolute;top:309px;left:172px;white-space:nowrap" class="ft111"><b>Lag<br/>om �ndring i lagen (2010:1822) om �ndring i lagen <br/>(2009:1496) om �ndring i lagen (1994:1776) om <br/>skatt p� energi;</b></p> <p style="position:absolute;top:404px;left:172px;white-space:nowrap" class="ft10">utf�rdad den 15 november 2012.</p> <p style="position:absolute;top:439px;left:187px;white-space:nowrap" class="ft10">Enligt riksdagens beslut</p> <p style="position:absolute;top:437px;left:328px;white-space:nowrap" class="ft13">1 f�reskrivs att 2 kap. 1 � lagen (1994:1776) om</p> <p style="position:absolute;top:457px;left:172px;white-space:nowrap" class="ft112">skatt p� energi i st�llet f�r dess lydelse enligt lagen (2010:1822) om �ndring<br/>i lagen (2009:1496) om �ndring i n�mnda lag ska ha f�ljande lydelse.</p> <p style="position:absolute;top:519px;left:172px;white-space:nowrap" class="ft14"><b>2 kap.</b></p> <p style="position:absolute;top:545px;left:172px;white-space:nowrap" class="ft15"><b>1 �</b></p> <p style="position:absolute;top:545px;left:205px;white-space:nowrap" class="ft10">Energiskatt och koldioxidskatt ska, om inte annat f�ljer av andra</p> <p style="position:absolute;top:563px;left:172px;white-space:nowrap" class="ft10">stycket, betalas f�r f�ljande br�nslen med angivna belopp:</p> <p style="position:absolute;top:1036px;left:172px;white-space:nowrap" class="ft16">1 Prop. 2011/12:155, bet. 2012/13:SkU2, rskr. 2012/13:5.</p> <p style="position:absolute;top:603px;left:194px;white-space:nowrap" class="ft18">KN-nr</p> <p style="position:absolute;top:603px;left:273px;white-space:nowrap" class="ft18">Slag av br�nsle</p> <p style="position:absolute;top:603px;left:374px;white-space:nowrap" class="ft18">Skattebelopp</p> <p style="position:absolute;top:624px;left:374px;white-space:nowrap" class="ft18">Energiskatt</p> <p style="position:absolute;top:624px;left:460px;white-space:nowrap" class="ft18">Koldioxidskatt</p> <p style="position:absolute;top:624px;left:548px;white-space:nowrap" class="ft18">Summa skatt</p> <p style="position:absolute;top:645px;left:172px;white-space:nowrap" class="ft18">1.</p> <p style="position:absolute;top:645px;left:194px;white-space:nowrap" class="ft113">2710 11 31,<br/>2710 11 41,<br/>2710 11 45<br/>eller<br/>2710 11 49</p> <p style="position:absolute;top:645px;left:273px;white-space:nowrap" class="ft113">Bensin som <br/>uppfyller krav f�r</p> <p style="position:absolute;top:718px;left:273px;white-space:nowrap" class="ft113">a) milj�klass 1<br/> motorbensin</p> <p style="position:absolute;top:759px;left:273px;white-space:nowrap" class="ft18"> alkylatbensin</p> <p style="position:absolute;top:732px;left:374px;white-space:nowrap" class="ft113">3 kr 13 �re<br/>per liter<br/>1 kr 40 �re<br/>per liter</p> <p style="position:absolute;top:732px;left:460px;white-space:nowrap" class="ft113">2 kr 50 �re<br/>per liter<br/>2 kr 50 �re<br/>per liter</p> <p style="position:absolute;top:732px;left:548px;white-space:nowrap" class="ft113">5 kr 63 �re<br/>per liter<br/>3 kr 90 �re<br/>per liter</p> <p style="position:absolute;top:792px;left:273px;white-space:nowrap" class="ft18">b) milj�klass 2</p> <p style="position:absolute;top:792px;left:374px;white-space:nowrap" class="ft113">3 kr 16 �re<br/>per liter</p> <p style="position:absolute;top:792px;left:460px;white-space:nowrap" class="ft113">2 kr 50 �re<br/>per liter</p> <p style="position:absolute;top:792px;left:548px;white-space:nowrap" class="ft113">5 kr 66 �re<br/>per liter</p> <p style="position:absolute;top:837px;left:172px;white-space:nowrap" class="ft18">2.</p> <p style="position:absolute;top:837px;left:194px;white-space:nowrap" class="ft113">2710<i> </i>11 31,<br/>2710 11 51<br/>eller<br/>2710 11 59</p> <p style="position:absolute;top:837px;left:273px;white-space:nowrap" class="ft113">Annan bensin �n <br/>som avses under 1</p> <p style="position:absolute;top:837px;left:374px;white-space:nowrap" class="ft113">3 kr 91 �re<br/>per liter</p> <p style="position:absolute;top:837px;left:460px;white-space:nowrap" class="ft113">2 kr 50 �re<br/>per liter</p> <p style="position:absolute;top:837px;left:548px;white-space:nowrap" class="ft113">6 kr 41 �re<br/>per liter</p> <p style="position:absolute;top:909px;left:172px;white-space:nowrap" class="ft18">3.</p> <p style="position:absolute;top:909px;left:194px;white-space:nowrap" class="ft113">2710<i> </i>19 21,<br/>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:909px;left:273px;white-space:nowrap" class="ft113">Eldningsolja,<br/>dieselbr�nnolja,<br/>fotogen, m.m. som</p> <p style="position:absolute;top:292px;left:634px;white-space:nowrap" class="ft110"><b>SFS 2012:680</b></p> <p style="position:absolute;top:318px;left:634px;white-space:nowrap" class="ft114">Utkom fr�n trycket<br/>den 30 november 2012</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:1039px;left:141px;white-space:nowrap" class="ft20">2</p> <p style="position:absolute;top:168px;left:142px;white-space:nowrap" class="ft21"><b>SFS 2012:680</b></p> <p style="position:absolute;top:1059px;left:564px;white-space:nowrap" class="ft22">Karnov Group Sweden AB, tel. 08-587 671 00</p> <p style="position:absolute;top:1069px;left:609px;white-space:nowrap" class="ft22">Edita V�stra Aros, V�ster�s 2012</p> <p style="position:absolute;top:844px;left:292px;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:861px;left:277px;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:914px;left:277px;white-space:nowrap" class="ft20">P� regeringens v�gnar</p> <p style="position:absolute;top:949px;left:277px;white-space:nowrap" class="ft20">PETER NORMAN</p> <p style="position:absolute;top:967px;left:508px;white-space:nowrap" class="ft25">Agneta Bergqvist<br/>(Finansdepartementet)</p> <p style="position:absolute;top:175px;left:299px;white-space:nowrap" class="ft23">KN-nr</p> <p style="position:absolute;top:175px;left:378px;white-space:nowrap" class="ft23">Slag av br�nsle</p> <p style="position:absolute;top:175px;left:479px;white-space:nowrap" class="ft23">Skattebelopp</p> <p style="position:absolute;top:196px;left:479px;white-space:nowrap" class="ft23">Energiskatt</p> <p style="position:absolute;top:196px;left:565px;white-space:nowrap" class="ft23">Koldioxidskatt</p> <p style="position:absolute;top:196px;left:653px;white-space:nowrap" class="ft23">Summa skatt</p> <p style="position:absolute;top:217px;left:378px;white-space:nowrap" class="ft26">a) har f�rsetts med <br/>m�rk- och f�rg-<br/>�mnen eller ger <br/>mindre �n 85<br/>volymprocent<br/>destillat vid 350</p> <p style="position:absolute;top:283px;left:455px;white-space:nowrap" class="ft24">oC,</p> <p style="position:absolute;top:217px;left:479px;white-space:nowrap" class="ft23">817 kr per m</p> <p style="position:absolute;top:216px;left:541px;white-space:nowrap" class="ft24">3</p> <p style="position:absolute;top:217px;left:565px;white-space:nowrap" class="ft23">3 093 kr per m</p> <p style="position:absolute;top:216px;left:635px;white-space:nowrap" class="ft24">3</p> <p style="position:absolute;top:217px;left:653px;white-space:nowrap" class="ft26">3 910 kr per <br/>m</p> <p style="position:absolute;top:229px;left:662px;white-space:nowrap" class="ft24">3</p> <p style="position:absolute;top:304px;left:378px;white-space:nowrap" class="ft26">b) inte har f�rsetts <br/>med m�rk- och <br/>f�rg�mnen och ger <br/>minst 85 volym-<br/>procent destillat vid <br/>350�C, tillh�rig</p> <p style="position:absolute;top:391px;left:378px;white-space:nowrap" class="ft23">milj�klass 1</p> <p style="position:absolute;top:391px;left:479px;white-space:nowrap" class="ft23">1 762 kr per m</p> <p style="position:absolute;top:390px;left:550px;white-space:nowrap" class="ft24">3</p> <p style="position:absolute;top:391px;left:565px;white-space:nowrap" class="ft23">3 093 kr per m</p> <p style="position:absolute;top:390px;left:635px;white-space:nowrap" class="ft24">3</p> <p style="position:absolute;top:391px;left:653px;white-space:nowrap" class="ft26">4 855 kr per <br/>m</p> <p style="position:absolute;top:403px;left:662px;white-space:nowrap" class="ft24">3</p> <p style="position:absolute;top:424px;left:378px;white-space:nowrap" class="ft23">milj�klass 2</p> <p style="position:absolute;top:424px;left:479px;white-space:nowrap" class="ft23">2 031 kr per m</p> <p style="position:absolute;top:423px;left:550px;white-space:nowrap" class="ft24">3</p> <p style="position:absolute;top:424px;left:565px;white-space:nowrap" class="ft23">3 093 kr per m</p> <p style="position:absolute;top:423px;left:635px;white-space:nowrap" class="ft24">3</p> <p style="position:absolute;top:424px;left:653px;white-space:nowrap" class="ft26">5 124 kr per <br/>m</p> <p style="position:absolute;top:436px;left:662px;white-space:nowrap" class="ft24">3</p> <p style="position:absolute;top:457px;left:378px;white-space:nowrap" class="ft26">milj�klass 3 eller <br/>inte tillh�r n�gon <br/>milj�klass</p> <p style="position:absolute;top:457px;left:479px;white-space:nowrap" class="ft23">2 172 kr per m</p> <p style="position:absolute;top:456px;left:550px;white-space:nowrap" class="ft24">3 3 093 kr per m3</p> <p style="position:absolute;top:457px;left:653px;white-space:nowrap" class="ft26">5 265 kr per <br/>m</p> <p style="position:absolute;top:469px;left:662px;white-space:nowrap" class="ft24">3</p> <p style="position:absolute;top:516px;left:277px;white-space:nowrap" class="ft23">4.</p> <p style="position:absolute;top:516px;left:299px;white-space:nowrap" class="ft26">2711 12 11<br/>2711 19 00</p> <p style="position:absolute;top:516px;left:378px;white-space:nowrap" class="ft26">Gasol m.m. som <br/>anv�nds f�r </p> <p style="position:absolute;top:549px;left:378px;white-space:nowrap" class="ft26">a) drift av motor-<br/>drivet fordon, far-<br/>tyg eller luftfartyg</p> <p style="position:absolute;top:549px;left:479px;white-space:nowrap" class="ft26">0 kr per <br/>1 000 kg</p> <p style="position:absolute;top:549px;left:565px;white-space:nowrap" class="ft26">2 603 kr per <br/>1 000 kg</p> <p style="position:absolute;top:549px;left:653px;white-space:nowrap" class="ft26">2 603 kr per <br/>1 000 kg</p> <p style="position:absolute;top:595px;left:378px;white-space:nowrap" class="ft26">b) annat �ndam�l <br/>�n som avses un-<br/>der a</p> <p style="position:absolute;top:595px;left:479px;white-space:nowrap" class="ft26">1 050 kr per <br/>1 000 kg</p> <p style="position:absolute;top:595px;left:565px;white-space:nowrap" class="ft26">3 254 kr per <br/>1 000 kg</p> <p style="position:absolute;top:595px;left:653px;white-space:nowrap" class="ft26">4 304 kr per <br/>1 000 kg</p> <p style="position:absolute;top:654px;left:277px;white-space:nowrap" class="ft23">5.</p> <p style="position:absolute;top:654px;left:299px;white-space:nowrap" class="ft26">2711 11 00, <br/>2711 21 00</p> <p style="position:absolute;top:654px;left:378px;white-space:nowrap" class="ft26">Naturgas som<br/>anv�nds f�r</p> <p style="position:absolute;top:687px;left:378px;white-space:nowrap" class="ft26">a) drift av motor-<br/>drivet fordon, far-<br/>tyg eller luftfartyg</p> <p style="position:absolute;top:687px;left:479px;white-space:nowrap" class="ft26">0 kr per <br/>1 000 m</p> <p style="position:absolute;top:699px;left:518px;white-space:nowrap" class="ft24">3</p> <p style="position:absolute;top:687px;left:565px;white-space:nowrap" class="ft26">1 853 kr per <br/>1 000 m</p> <p style="position:absolute;top:699px;left:604px;white-space:nowrap" class="ft24">3</p> <p style="position:absolute;top:687px;left:653px;white-space:nowrap" class="ft26">1 853 kr per <br/>1 000 m</p> <p style="position:absolute;top:699px;left:692px;white-space:nowrap" class="ft24">3</p> <p style="position:absolute;top:733px;left:378px;white-space:nowrap" class="ft26">b) annat �ndam�l <br/>�n som avses un-<br/>der a</p> <p style="position:absolute;top:733px;left:479px;white-space:nowrap" class="ft26">903 kr per <br/>1 000 m</p> <p style="position:absolute;top:745px;left:518px;white-space:nowrap" class="ft24">3</p> <p style="position:absolute;top:733px;left:565px;white-space:nowrap" class="ft26">2 316 kr per <br/>1 000 m</p> <p style="position:absolute;top:745px;left:604px;white-space:nowrap" class="ft24">3</p> <p style="position:absolute;top:733px;left:653px;white-space:nowrap" class="ft26">3 219 kr per <br/>1 000 m</p> <p style="position:absolute;top:745px;left:692px;white-space:nowrap" class="ft24">3</p> <p style="position:absolute;top:799px;left:277px;white-space:nowrap" class="ft23">6.</p> <p style="position:absolute;top:799px;left:299px;white-space:nowrap" class="ft26">2701, 2702 <br/>eller 2704</p> <p style="position:absolute;top:799px;left:378px;white-space:nowrap" class="ft23">Kol och koks</p> <p style="position:absolute;top:799px;left:479px;white-space:nowrap" class="ft26">621 kr per<br/>1 000 kg</p> <p style="position:absolute;top:799px;left:565px;white-space:nowrap" class="ft26">2 691 kr per<br/>1 000 kg</p> <p style="position:absolute;top:799px;left:653px;white-space:nowrap" class="ft26">3 312 kr per<br/>1 000 kg</p> </div> </div> ;