SFS 2008:204 Lag om ändring i lagen (1994:1776) om skatt på energi
080204.PDF
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<img width="744" height="1070" src="/Static/i/lagboken/hidden.png" alt="background image"/>
<p style="position:absolute;top:10px;left:21px;white-space:nowrap" class="ft10"> </p>
<p style="position:absolute;top:943px;left:667px;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:98px;white-space:nowrap" class="ft12"><b>Svensk f�rfattningssamling</b></p>
<p style="position:absolute;top:7px;left:32px;white-space:nowrap" class="ft13"><b> </b></p>
<p style="position:absolute;top:213px;left:98px;white-space:nowrap" class="ft113"><b>Lag<br/>om �ndring i lagen (1994:1776) om skatt p� energi;</b></p>
<p style="position:absolute;top:10px;left:36px;white-space:nowrap" class="ft10"> </p>
<p style="position:absolute;top:269px;left:98px;white-space:nowrap" class="ft11">utf�rdad den 24 april 2008.</p>
<p style="position:absolute;top:304px;left:112px;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:254px;white-space:nowrap" class="ft15">1</p>
<p style="position:absolute;top:10px;left:42px;white-space:nowrap" class="ft10"> </p>
<p style="position:absolute;top:304px;left:258px;white-space:nowrap" class="ft11"> f�reskrivs att 6 a kap. 1 � och 9 kap. 3 � lagen</p>
<p style="position:absolute;top:322px;left:98px;white-space:nowrap" class="ft11">(1994:1776) om skatt p� energi ska ha f�ljande lydelse.</p>
<p style="position:absolute;top:9px;left:47px;white-space:nowrap" class="ft16"><b> </b></p>
<p style="position:absolute;top:365px;left:98px;white-space:nowrap" class="ft16"><b>6 a kap.</b></p>
<p style="position:absolute;top:10px;left:51px;white-space:nowrap" class="ft17"><b> </b></p>
<p style="position:absolute;top:391px;left:98px;white-space:nowrap" class="ft18"><b>1 �</b></p>
<p style="position:absolute;top:15px;left:54px;white-space:nowrap" class="ft14"> </p>
<p style="position:absolute;top:389px;left:116px;white-space:nowrap" class="ft15">2</p>
<p style="position:absolute;top:10px;left:57px;white-space:nowrap" class="ft10"> </p>
<p style="position:absolute;top:391px;left:135px;white-space:nowrap" class="ft11">Br�nsle som anv�nds f�r nedan angivna �ndam�l, i f�rekommande</p>
<p style="position:absolute;top:408px;left:98px;white-space:nowrap" class="ft114">fall med undantag f�r vissa br�nsleslag, ska helt eller delvis befrias fr�n<br/>skatt enligt f�ljande, om inte annat anges.</p>
<p style="position:absolute;top:11px;left:60px;white-space:nowrap" class="ft19"> </p>
<p style="position:absolute;top:463px;left:98px;white-space:nowrap" class="ft110">�ndam�l</p>
<p style="position:absolute;top:463px;left:230px;white-space:nowrap" class="ft110">Br�nsle som </p>
<p style="position:absolute;top:463px;left:313px;white-space:nowrap" class="ft110">Befrielse fr�n Befrielse fr�n Befrielse fr�n</p>
<p style="position:absolute;top:476px;left:230px;white-space:nowrap" class="ft110">inte ger</p>
<p style="position:absolute;top:476px;left:313px;white-space:nowrap" class="ft110">energiskatt</p>
<p style="position:absolute;top:476px;left:389px;white-space:nowrap" class="ft110">koldioxid-</p>
<p style="position:absolute;top:476px;left:469px;white-space:nowrap" class="ft110">svavelskatt</p>
<p style="position:absolute;top:11px;left:63px;white-space:nowrap" class="ft19"> </p>
<p style="position:absolute;top:489px;left:230px;white-space:nowrap" class="ft110">befrielse</p>
<p style="position:absolute;top:489px;left:389px;white-space:nowrap" class="ft110">skatt</p>
<p style="position:absolute;top:510px;left:98px;white-space:nowrap" class="ft115">1. F�rbrukning <br/>a) f�r annat �ndam�l</p>
<p style="position:absolute;top:523px;left:313px;white-space:nowrap" class="ft110">100 procent</p>
<p style="position:absolute;top:523px;left:389px;white-space:nowrap" class="ft110">100 procent</p>
<p style="position:absolute;top:523px;left:469px;white-space:nowrap" class="ft110">100 procent</p>
<p style="position:absolute;top:536px;left:98px;white-space:nowrap" class="ft115">�n som motorbr�nsle<br/>eller som br�nsle f�r<br/>uppv�rmning </p>
<p style="position:absolute;top:11px;left:66px;white-space:nowrap" class="ft19"> </p>
<p style="position:absolute;top:594px;left:98px;white-space:nowrap" class="ft110">4. F�rbrukning i b�t</p>
<p style="position:absolute;top:594px;left:230px;white-space:nowrap" class="ft110">Bensin, br�ns- 100 procent</p>
<p style="position:absolute;top:594px;left:389px;white-space:nowrap" class="ft110">100 procent</p>
<p style="position:absolute;top:594px;left:469px;white-space:nowrap" class="ft110">100 procent</p>
<p style="position:absolute;top:607px;left:98px;white-space:nowrap" class="ft110">f�r vilken medgivande</p>
<p style="position:absolute;top:607px;left:230px;white-space:nowrap" class="ft110">le som avses</p>
<p style="position:absolute;top:620px;left:98px;white-space:nowrap" class="ft110">enligt 2 kap. 9 � eller</p>
<p style="position:absolute;top:620px;left:230px;white-space:nowrap" class="ft110">i 2 kap. 1 �</p>
<p style="position:absolute;top:633px;left:98px;white-space:nowrap" class="ft110">fartygstillst�nd enligt</p>
<p style="position:absolute;top:633px;left:230px;white-space:nowrap" class="ft110">f�rsta stycket</p>
<p style="position:absolute;top:645px;left:98px;white-space:nowrap" class="ft110">fiskelagen (1993:787)</p>
<p style="position:absolute;top:645px;left:230px;white-space:nowrap" class="ft110">3 b</p>
<p style="position:absolute;top:658px;left:98px;white-space:nowrap" class="ft115">meddelats, n�r b�ten<br/>inte anv�nds f�r privat<br/>�ndam�l</p>
<p style="position:absolute;top:709px;left:98px;white-space:nowrap" class="ft115">5. F�rbrukning i<br/>a) luftfartyg, n�r luft-</p>
<p style="position:absolute;top:722px;left:230px;white-space:nowrap" class="ft110">Andra br�ns-</p>
<p style="position:absolute;top:722px;left:313px;white-space:nowrap" class="ft110">100 procent</p>
<p style="position:absolute;top:722px;left:389px;white-space:nowrap" class="ft110">100 procent</p>
<p style="position:absolute;top:722px;left:469px;white-space:nowrap" class="ft110">100 procent</p>
<p style="position:absolute;top:734px;left:98px;white-space:nowrap" class="ft110">fartyget inte anv�nds</p>
<p style="position:absolute;top:734px;left:230px;white-space:nowrap" class="ft110">len �n flygfoto-</p>
<p style="position:absolute;top:747px;left:98px;white-space:nowrap" class="ft110">f�r privat �ndam�l</p>
<p style="position:absolute;top:747px;left:230px;white-space:nowrap" class="ft115">gen (KN-nr <br/>2710 19 21)</p>
<p style="position:absolute;top:784px;left:98px;white-space:nowrap" class="ft110">b) luftfartygsmotorer i</p>
<p style="position:absolute;top:784px;left:230px;white-space:nowrap" class="ft110">Andra br�ns- </p>
<p style="position:absolute;top:784px;left:313px;white-space:nowrap" class="ft110">100 procent</p>
<p style="position:absolute;top:784px;left:389px;white-space:nowrap" class="ft110">100 procent</p>
<p style="position:absolute;top:784px;left:469px;white-space:nowrap" class="ft110">100 procent</p>
<p style="position:absolute;top:797px;left:98px;white-space:nowrap" class="ft110">provb�dd eller i </p>
<p style="position:absolute;top:797px;left:230px;white-space:nowrap" class="ft110">len �n flygben-</p>
<p style="position:absolute;top:810px;left:98px;white-space:nowrap" class="ft110">liknande anordning</p>
<p style="position:absolute;top:810px;left:230px;white-space:nowrap" class="ft115">sin (KN-nr<br/>2710 11 31)<br/>och flygfotogen</p>
<p style="position:absolute;top:16px;left:69px;white-space:nowrap" class="ft111"> </p>
<p style="position:absolute;top:937px;left:98px;white-space:nowrap" class="ft111">1</p>
<p style="position:absolute;top:11px;left:71px;white-space:nowrap" class="ft19"> </p>
<p style="position:absolute;top:938px;left:105px;white-space:nowrap" class="ft110">Prop. 2007/08:122, bet. 2007/08:SkU28, rskr. 2007/08:164.</p>
<p style="position:absolute;top:16px;left:75px;white-space:nowrap" class="ft111"> </p>
<p style="position:absolute;top:949px;left:98px;white-space:nowrap" class="ft111">2</p>
<p style="position:absolute;top:11px;left:77px;white-space:nowrap" class="ft19"> </p>
<p style="position:absolute;top:950px;left:105px;white-space:nowrap" class="ft19">Senaste lydelse</p>
<p style="position:absolute;top:12px;left:80px;white-space:nowrap" class="ft110"> </p>
<p style="position:absolute;top:952px;left:188px;white-space:nowrap" class="ft110"> 2007:1387. </p>
<p style="position:absolute;top:196px;left:559px;white-space:nowrap" class="ft112"><b>SFS 2008:204</b></p>
<p style="position:absolute;top:221px;left:559px;white-space:nowrap" class="ft116">Utkom fr�n trycket<br/>den 7 maj 2008</p>
</div>
<div id="page2-div" style="position:relative;width:744px;height:1070px;">
<img width="744" height="1070" src="/Static/i/lagboken/hidden.png" alt="background image"/>
<p style="position:absolute;top:10px;left:90px;white-space:nowrap" class="ft20"> </p>
<p style="position:absolute;top:943px;left:67px;white-space:nowrap" class="ft21">2</p>
<p style="position:absolute;top:9px;left:95px;white-space:nowrap" class="ft22"><b> </b></p>
<p style="position:absolute;top:72px;left:68px;white-space:nowrap" class="ft22"><b>SFS 2008:204</b></p>
<p style="position:absolute;top:15px;left:98px;white-space:nowrap" class="ft23"> </p>
<p style="position:absolute;top:962px;left:511px;white-space:nowrap" class="ft24">Thomson F�rlag AB, tel. 08-587 671 00</p>
<p style="position:absolute;top:972px;left:561px;white-space:nowrap" class="ft24">Elanders, V�llingby 2008</p>
<p style="position:absolute;top:11px;left:101px;white-space:nowrap" class="ft25"> </p>
<p style="position:absolute;top:77px;left:203px;white-space:nowrap" class="ft26">�ndam�l</p>
<p style="position:absolute;top:77px;left:334px;white-space:nowrap" class="ft210">Br�nsle som Befrielse fr�n Befrielse fr�n Befrielse fr�n<br/>inte ger</p>
<p style="position:absolute;top:90px;left:412px;white-space:nowrap" class="ft26">energiskatt</p>
<p style="position:absolute;top:90px;left:490px;white-space:nowrap" class="ft26">koldioxid-</p>
<p style="position:absolute;top:90px;left:568px;white-space:nowrap" class="ft26">svavelskatt</p>
<p style="position:absolute;top:11px;left:104px;white-space:nowrap" class="ft25"> </p>
<p style="position:absolute;top:103px;left:334px;white-space:nowrap" class="ft26">befrielse</p>
<p style="position:absolute;top:103px;left:490px;white-space:nowrap" class="ft26">skatt</p>
<p style="position:absolute;top:125px;left:203px;white-space:nowrap" class="ft26">6. F�rbrukning vid</p>
<p style="position:absolute;top:125px;left:418px;white-space:nowrap" class="ft26">100 procent</p>
<p style="position:absolute;top:125px;left:494px;white-space:nowrap" class="ft26">100 procent</p>
<p style="position:absolute;top:125px;left:574px;white-space:nowrap" class="ft26">100 procent</p>
<p style="position:absolute;top:137px;left:203px;white-space:nowrap" class="ft210">framst�llning av<br/>energiprodukter eller<br/>andra produkter<br/>f�r vilka skatteplikt<br/>har intr�tt f�r tillverkaren</p>
<p style="position:absolute;top:11px;left:107px;white-space:nowrap" class="ft25"> </p>
<p style="position:absolute;top:221px;left:203px;white-space:nowrap" class="ft26">16. F�rbrukning i</p>
<p style="position:absolute;top:221px;left:410px;white-space:nowrap" class="ft26">100 procent</p>
<p style="position:absolute;top:221px;left:491px;white-space:nowrap" class="ft26">100 procent</p>
<p style="position:absolute;top:221px;left:569px;white-space:nowrap" class="ft26">100 procent</p>
<p style="position:absolute;top:234px;left:203px;white-space:nowrap" class="ft210">processer f�r fram-<br/>st�llning av andra<br/>mineraliska �mnen<br/>�n metaller under<br/>f�ruts�ttning att det<br/>ing�ende materialet<br/>genom uppv�rmning <br/>i ugnar f�r�ndras<br/>kemiskt eller dess<br/>inre fysikaliska</p>
<p style="position:absolute;top:11px;left:110px;white-space:nowrap" class="ft25"> </p>
<p style="position:absolute;top:362px;left:203px;white-space:nowrap" class="ft26">struktur f�r�ndras </p>
<p style="position:absolute;top:9px;left:113px;white-space:nowrap" class="ft22"><b> </b></p>
<p style="position:absolute;top:405px;left:203px;white-space:nowrap" class="ft22"><b>9 kap.</b></p>
<p style="position:absolute;top:10px;left:117px;white-space:nowrap" class="ft27"><b> </b></p>
<p style="position:absolute;top:429px;left:203px;white-space:nowrap" class="ft28"><b>3 �</b></p>
<p style="position:absolute;top:15px;left:122px;white-space:nowrap" class="ft23"> </p>
<p style="position:absolute;top:427px;left:221px;white-space:nowrap" class="ft24">3</p>
<p style="position:absolute;top:10px;left:123px;white-space:nowrap" class="ft27"><b> </b></p>
<p style="position:absolute;top:429px;left:225px;white-space:nowrap" class="ft28"><b> </b></p>
<p style="position:absolute;top:10px;left:128px;white-space:nowrap" class="ft20"> </p>
<p style="position:absolute;top:429px;left:240px;white-space:nowrap" class="ft21">Beskattningsmyndigheten medger efter ans�kan �terbetalning av skat-</p>
<p style="position:absolute;top:447px;left:203px;white-space:nowrap" class="ft21">ten p� br�nsle om n�gon har </p>
<p style="position:absolute;top:464px;left:217px;white-space:nowrap" class="ft211">1. f�rbrukat bensin i skepp, n�r skeppet inte anv�nts f�r privat �ndam�l, <br/>2. f�rbrukat bensin i b�t f�r vilken fartygstillst�nd meddelats enligt fiske-</p>
<p style="position:absolute;top:500px;left:203px;white-space:nowrap" class="ft21">lagen (1993:787), n�r b�ten inte anv�nts f�r privat �ndam�l,</p>
<p style="position:absolute;top:517px;left:217px;white-space:nowrap" class="ft21">3. f�rbrukat annat br�nsle �n s�dant som avses i 2 kap. 1 � f�rsta stycket</p>
<p style="position:absolute;top:535px;left:203px;white-space:nowrap" class="ft21">3 a i b�t utan fartygstillst�nd, n�r b�ten inte anv�nts f�r privat �ndam�l,</p>
<p style="position:absolute;top:552px;left:217px;white-space:nowrap" class="ft21">4. f�rbrukat annat br�nsle �n flygfotogen (KN-nr 2710 19 21), dock inte</p>
<p style="position:absolute;top:570px;left:203px;white-space:nowrap" class="ft211">annan bensin �n flygbensin (KN-nr 2710 11 31), i luftfartyg, n�r luftfartyget<br/>inte anv�nts f�r privat �ndam�l.</p>
<p style="position:absolute;top:10px;left:131px;white-space:nowrap" class="ft20"> </p>
<p style="position:absolute;top:624px;left:217px;white-space:nowrap" class="ft21">Denna lag tr�der i kraft den 1 juli 2008. �ldre best�mmelser g�ller fortfa-</p>
<p style="position:absolute;top:642px;left:203px;white-space:nowrap" class="ft21">rande f�r f�rh�llanden som h�nf�r sig till tiden f�re ikrafttr�dandet.</p>
<p style="position:absolute;top:677px;left:203px;white-space:nowrap" class="ft21">P� regeringens v�gnar</p>
<p style="position:absolute;top:712px;left:203px;white-space:nowrap" class="ft21">ANDERS BORG</p>
<p style="position:absolute;top:730px;left:217px;white-space:nowrap" class="ft21"> Rolf </p>
<p style="position:absolute;top:730px;left:463px;white-space:nowrap" class="ft21">Bohlin</p>
<p style="position:absolute;top:748px;left:217px;white-space:nowrap" class="ft21"> </p>
<p style="position:absolute;top:748px;left:433px;white-space:nowrap" class="ft21">(Finansdepartementet)</p>
<p style="position:absolute;top:16px;left:135px;white-space:nowrap" class="ft29"> </p>
<p style="position:absolute;top:937px;left:203px;white-space:nowrap" class="ft29">3</p>
<p style="position:absolute;top:12px;left:137px;white-space:nowrap" class="ft26"> </p>
<p style="position:absolute;top:939px;left:210px;white-space:nowrap" class="ft26">Senaste lydelse 1997:1130.</p>
</div>
</div>
;
1
Svensk f�rfattningssamling
Lag
om �ndring i lagen (1994:1776) om skatt p� energi;
utf�rdad den 24 april 2008.
Enligt riksdagens beslut
1
f�reskrivs att 6 a kap. 1 � och 9 kap. 3 � lagen
(1994:1776) om skatt p� energi ska ha f�ljande lydelse.
6 a kap.
1 �
2
Br�nsle som anv�nds f�r nedan angivna �ndam�l, i f�rekommande
fall med undantag f�r vissa br�nsleslag, ska helt eller delvis befrias fr�n
skatt enligt f�ljande, om inte annat anges.
�ndam�l
Br�nsle som
Befrielse fr�n Befrielse fr�n Befrielse fr�n
inte ger
energiskatt
koldioxid-
svavelskatt
befrielse
skatt
1. F�rbrukning
a) f�r annat �ndam�l
100 procent
100 procent
100 procent
�n som motorbr�nsle
eller som br�nsle f�r
uppv�rmning
4. F�rbrukning i b�t
Bensin, br�ns- 100 procent
100 procent
100 procent
f�r vilken medgivande
le som avses
enligt 2 kap. 9 � eller
i 2 kap. 1 �
fartygstillst�nd enligt
f�rsta stycket
fiskelagen (1993:787)
3 b
meddelats, n�r b�ten
inte anv�nds f�r privat
�ndam�l
5. F�rbrukning i
a) luftfartyg, n�r luft-
Andra br�ns-
100 procent
100 procent
100 procent
fartyget inte anv�nds
len �n flygfoto-
f�r privat �ndam�l
gen (KN-nr
2710 19 21)
b) luftfartygsmotorer i
Andra br�ns-
100 procent
100 procent
100 procent
provb�dd eller i
len �n flygben-
liknande anordning
sin (KN-nr
2710 11 31)
och flygfotogen
1
Prop. 2007/08:122, bet. 2007/08:SkU28, rskr. 2007/08:164.
2
Senaste lydelse
2007:1387.
SFS 2008:204
Utkom fr�n trycket
den 7 maj 2008
2
SFS 2008:204
Thomson F�rlag AB, tel. 08-587 671 00
Elanders, V�llingby 2008
�ndam�l
Br�nsle som Befrielse fr�n Befrielse fr�n Befrielse fr�n
inte ger
energiskatt
koldioxid-
svavelskatt
befrielse
skatt
6. F�rbrukning vid
100 procent
100 procent
100 procent
framst�llning av
energiprodukter eller
andra produkter
f�r vilka skatteplikt
har intr�tt f�r tillverkaren
16. F�rbrukning i
100 procent
100 procent
100 procent
processer f�r fram-
st�llning av andra
mineraliska �mnen
�n metaller under
f�ruts�ttning att det
ing�ende materialet
genom uppv�rmning
i ugnar f�r�ndras
kemiskt eller dess
inre fysikaliska
struktur f�r�ndras
9 kap.
3 �
3
Beskattningsmyndigheten medger efter ans�kan �terbetalning av skat-
ten p� br�nsle om n�gon har
1. f�rbrukat bensin i skepp, n�r skeppet inte anv�nts f�r privat �ndam�l,
2. f�rbrukat bensin i b�t f�r vilken fartygstillst�nd meddelats enligt fiske-
lagen (1993:787), n�r b�ten inte anv�nts f�r privat �ndam�l,
3. f�rbrukat annat br�nsle �n s�dant som avses i 2 kap. 1 � f�rsta stycket
3 a i b�t utan fartygstillst�nd, n�r b�ten inte anv�nts f�r privat �ndam�l,
4. f�rbrukat annat br�nsle �n flygfotogen (KN-nr 2710 19 21), dock inte
annan bensin �n flygbensin (KN-nr 2710 11 31), i luftfartyg, n�r luftfartyget
inte anv�nts f�r privat �ndam�l.
Denna lag tr�der i kraft den 1 juli 2008. �ldre best�mmelser g�ller fortfa-
rande f�r f�rh�llanden som h�nf�r sig till tiden f�re ikrafttr�dandet.
P� regeringens v�gnar
ANDERS BORG
Rolf
Bohlin
(Finansdepartementet)
3
Senaste lydelse 1997:1130.
