SFS 2017:1225 Lag om ändring i lagen (2016:1079) om ändring i lagen (2016:506) om ändring i lagen (2015:750) 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:MMCADB+TimesNewRomanPS;color:#000000;} .ft11{font-size:27px;font-family:MMCADC+TimesNewRomanPS;color:#000000;} .ft12{font-size:19px;font-family:MMCADC+TimesNewRomanPS;color:#000000;} .ft13{font-size:8px;font-family:MMCADB+TimesNewRomanPS;color:#000000;} .ft14{font-size:15px;font-family:MMCADC+TimesNewRomanPS;color:#000000;} .ft15{font-size:14px;font-family:MMCADC+TimesNewRomanPS;color:#000000;} .ft16{font-size:7px;font-family:MMCADB+TimesNewRomanPS;color:#000000;} .ft17{font-size:12px;font-family:MMCADB+TimesNewRomanPS;color:#000000;} .ft18{font-size:19px;line-height:19px;font-family:MMCADC+TimesNewRomanPS;color:#000000;} .ft19{font-size:14px;line-height:17px;font-family:MMCADB+TimesNewRomanPS;color:#000000;} .ft110{font-size:12px;line-height:14px;font-family:MMCADB+TimesNewRomanPS;color:#000000;} .ft111{font-size:12px;line-height:15px;font-family:MMCADB+TimesNewRomanPS;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft20{font-size:14px;font-family:MMCADB+TimesNewRomanPS;color:#000000;} .ft21{font-size:15px;font-family:MMCADC+TimesNewRomanPS;color:#000000;} .ft22{font-size:12px;font-family:MMCADB+TimesNewRomanPS;color:#000000;} .ft23{font-size:12px;line-height:14px;font-family:MMCADB+TimesNewRomanPS;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft30{font-size:14px;font-family:MMCADB+TimesNewRomanPS;color:#000000;} .ft31{font-size:15px;font-family:MMCADC+TimesNewRomanPS;color:#000000;} .ft32{font-size:12px;font-family:MMCADB+TimesNewRomanPS;color:#000000;} .ft33{font-size:12px;line-height:14px;font-family:MMCADB+TimesNewRomanPS;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft40{font-size:14px;font-family:MMCADB+TimesNewRomanPS;color:#000000;} .ft41{font-size:15px;font-family:MMCADC+TimesNewRomanPS;color:#000000;} .ft42{font-size:12px;font-family:MMCADB+TimesNewRomanPS;color:#000000;} .ft43{font-size:12px;line-height:14px;font-family:MMCADB+TimesNewRomanPS;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft50{font-size:14px;font-family:MMCADB+TimesNewRomanPS;color:#000000;} .ft51{font-size:15px;font-family:MMCADC+TimesNewRomanPS;color:#000000;} .ft52{font-size:12px;font-family:MMCADB+TimesNewRomanPS;color:#000000;} .ft53{font-size:14px;line-height:17px;font-family:MMCADB+TimesNewRomanPS;color:#000000;} .ft54{font-size:12px;line-height:14px;font-family:MMCADB+TimesNewRomanPS;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft60{font-size:8px;font-family:MMCADB+TimesNewRomanPS;color:#000000;} --> </style> <div id="page1-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:924px;left:646px;white-space:nowrap" class="ft10">1</p> <p style="position:absolute;top:80px;left:77px;white-space:nowrap" class="ft11"><b>Svensk f�rfattningssamling</b></p> <p style="position:absolute;top:192px;left:77px;white-space:nowrap" class="ft18"><b>Lag<br/>om �ndring i lagen (2016:1079) om �ndring i lagen <br/>(2016:506) om �ndring i lagen (2015:750) om <br/>�ndring i lagen (1994:1776) om skatt p� energi;</b></p> <p style="position:absolute;top:287px;left:77px;white-space:nowrap" class="ft10">utf�rdad den 30 november 2017.</p> <p style="position:absolute;top:322px;left:91px;white-space:nowrap" class="ft10">Enligt riksdagens beslut</p> <p style="position:absolute;top:320px;left:230px;white-space:nowrap" class="ft13">1 f�reskrivs att 6 a kap. 1 � lagen (1994:1776) om</p> <p style="position:absolute;top:339px;left:77px;white-space:nowrap" class="ft19">skatt p� energi i st�llet f�r lydelsen enligt lagen (2016:1079) om �ndring i<br/>lagen (2016:506) om �ndring i lagen (2015:750) om �ndring i lagen om skatt<br/>p� energi ska ha f�ljande lydelse.</p> <p style="position:absolute;top:418px;left:77px;white-space:nowrap" class="ft14"><b>6 a kap.</b></p> <p style="position:absolute;top:444px;left:77px;white-space:nowrap" class="ft15"><b>1 �</b></p> <p style="position:absolute;top:444px;left:109px;white-space:nowrap" class="ft10">Br�nsle som anv�nds f�r nedan angivna �ndam�l, i f�rekommande fall</p> <p style="position:absolute;top:461px;left:77px;white-space:nowrap" class="ft19">med undantag f�r vissa br�nsleslag, ska helt eller delvis befrias fr�n skatt<br/>enligt f�ljande, om inte annat anges.</p> <p style="position:absolute;top:923px;left:77px;white-space:nowrap" class="ft16">1 Prop. 2017/18:1, bet. 2017/18:FiU1, rskr. 2017/18:54.</p> <p style="position:absolute;top:506px;left:77px;white-space:nowrap" class="ft17">�ndam�l</p> <p style="position:absolute;top:506px;left:202px;white-space:nowrap" class="ft110">Br�nsle som <br/>inte ger <br/>befrielse</p> <p style="position:absolute;top:506px;left:284px;white-space:nowrap" class="ft110">Befrielse fr�n<br/>energiskatt</p> <p style="position:absolute;top:506px;left:366px;white-space:nowrap" class="ft110">Befrielse fr�n<br/>koldioxid-<br/>skatt</p> <p style="position:absolute;top:506px;left:448px;white-space:nowrap" class="ft110">Befrielse fr�n <br/>svavel-<br/>skatt</p> <p style="position:absolute;top:572px;left:77px;white-space:nowrap" class="ft17">1. F�rbrukning</p> <p style="position:absolute;top:610px;left:77px;white-space:nowrap" class="ft110">a) f�r annat �ndam�l<br/>�n som motorbr�nsle<br/>eller som br�nsle f�r<br/>uppv�rmning</p> <p style="position:absolute;top:610px;left:284px;white-space:nowrap" class="ft110">100 <br/>procent</p> <p style="position:absolute;top:610px;left:366px;white-space:nowrap" class="ft110">100 <br/>procent</p> <p style="position:absolute;top:610px;left:448px;white-space:nowrap" class="ft110">100 <br/>procent</p> <p style="position:absolute;top:690px;left:77px;white-space:nowrap" class="ft110">b) i metallurgiska pro-<br/>cesser under f�ruts�tt-<br/>ning att det ing�ende<br/>materialet genom upp-<br/>v�rmning i ugnar f�r-<br/>�ndras kemiskt eller<br/>dess inre fysikaliska<br/>struktur f�r�ndras eller<br/>bibeh�lls i sk�nkar<br/>eller liknande k�rl</p> <p style="position:absolute;top:690px;left:284px;white-space:nowrap" class="ft110">100 <br/>procent</p> <p style="position:absolute;top:690px;left:366px;white-space:nowrap" class="ft110">100 <br/>procent</p> <p style="position:absolute;top:690px;left:448px;white-space:nowrap" class="ft110">100 <br/>procent</p> <p style="position:absolute;top:175px;left:536px;white-space:nowrap" class="ft12"><b>SFS 2017:1225</b></p> <p style="position:absolute;top:202px;left:536px;white-space:nowrap" class="ft111">Utkom fr�n trycket<br/>den 8 december 2017</p> </div> <div id="page2-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:924px;left:46px;white-space:nowrap" class="ft20">2</p> <p style="position:absolute;top:51px;left:46px;white-space:nowrap" class="ft21"><b>SFS 2017:1225</b></p> <p style="position:absolute;top:121px;left:181px;white-space:nowrap" class="ft23">c) i annat fall �n som<br/>avses i a eller b, d�<br/>br�nslet i en och sam-<br/>ma process anv�nds<br/>b�de som br�nsle f�r<br/>uppv�rmning och f�r<br/>annat �ndam�l �n som<br/>motorbr�nsle eller<br/>br�nsle f�r uppv�rm-<br/>ning</p> <p style="position:absolute;top:121px;left:389px;white-space:nowrap" class="ft23">100 <br/>procent</p> <p style="position:absolute;top:121px;left:471px;white-space:nowrap" class="ft23">100 <br/>procent</p> <p style="position:absolute;top:121px;left:553px;white-space:nowrap" class="ft23">100 <br/>procent</p> <p style="position:absolute;top:287px;left:181px;white-space:nowrap" class="ft23">2. F�rbrukning i t�g<br/>eller annat sp�rbundet<br/>f�rdmedel</p> <p style="position:absolute;top:287px;left:307px;white-space:nowrap" class="ft23">Bensin, <br/>br�nsle som <br/>avses i 2 kap. <br/>1 � f�rsta <br/>stycket 3 b</p> <p style="position:absolute;top:287px;left:389px;white-space:nowrap" class="ft23">100 <br/>procent</p> <p style="position:absolute;top:287px;left:471px;white-space:nowrap" class="ft23">100 <br/>procent</p> <p style="position:absolute;top:287px;left:553px;white-space:nowrap" class="ft23">100 <br/>procent</p> <p style="position:absolute;top:381px;left:181px;white-space:nowrap" class="ft23">3. F�rbrukning i skepp,<br/>n�r skeppet inte an-<br/>v�nds f�r privat �nda-<br/>m�l</p> <p style="position:absolute;top:381px;left:307px;white-space:nowrap" class="ft23">Bensin, <br/>br�nsle som <br/>avses i 2 kap. <br/>1 � f�rsta <br/>stycket 3 b</p> <p style="position:absolute;top:381px;left:389px;white-space:nowrap" class="ft23">100 <br/>procent</p> <p style="position:absolute;top:381px;left:471px;white-space:nowrap" class="ft23">100 <br/>procent</p> <p style="position:absolute;top:381px;left:553px;white-space:nowrap" class="ft23">100 <br/>procent</p> <p style="position:absolute;top:476px;left:181px;white-space:nowrap" class="ft23">4. F�rbrukning i b�t<br/>f�r vilken medgivande<br/>l�mnats enligt 2 kap.<br/>9 � eller f�r vilken fis-<br/>kelicens som inte �r<br/>begr�nsad till fiske en-<br/>bart i enskilt vatten<br/>meddelats enligt fiske-<br/>lagen (1993:787), n�r<br/>b�ten inte anv�nds f�r<br/>privat �ndam�l</p> <p style="position:absolute;top:476px;left:307px;white-space:nowrap" class="ft23">Bensin, <br/>br�nsle som <br/>avses i 2 kap. <br/>1 � f�rsta <br/>stycket 3 b</p> <p style="position:absolute;top:476px;left:389px;white-space:nowrap" class="ft23">100 <br/>procent</p> <p style="position:absolute;top:476px;left:471px;white-space:nowrap" class="ft23">100 <br/>procent</p> <p style="position:absolute;top:476px;left:553px;white-space:nowrap" class="ft23">100 <br/>procent</p> <p style="position:absolute;top:656px;left:181px;white-space:nowrap" class="ft22">5. F�rbrukning i</p> <p style="position:absolute;top:693px;left:181px;white-space:nowrap" class="ft23">a) luftfartyg, n�r luft-<br/>fartyget inte anv�nds<br/>f�r privat �ndam�l</p> <p style="position:absolute;top:693px;left:307px;white-space:nowrap" class="ft23">Andra br�ns-<br/>len �n flygfo-<br/>togen (KN-nr <br/>2710 19 21)</p> <p style="position:absolute;top:693px;left:389px;white-space:nowrap" class="ft23">100 <br/>procent</p> <p style="position:absolute;top:693px;left:471px;white-space:nowrap" class="ft23">100 <br/>procent</p> <p style="position:absolute;top:693px;left:553px;white-space:nowrap" class="ft23">100 <br/>procent</p> <p style="position:absolute;top:774px;left:181px;white-space:nowrap" class="ft23">b) luftfartygsmotorer i<br/>provb�dd eller lik-<br/>nande anordning</p> <p style="position:absolute;top:774px;left:307px;white-space:nowrap" class="ft23">Andra br�ns-<br/>len �n flyg-<br/>bensin (KN-<br/>nr 2710 11 <br/>31) och flyg-<br/>fotogen</p> <p style="position:absolute;top:774px;left:389px;white-space:nowrap" class="ft23">100 <br/>procent</p> <p style="position:absolute;top:774px;left:471px;white-space:nowrap" class="ft23">100 <br/>procent</p> <p style="position:absolute;top:774px;left:553px;white-space:nowrap" class="ft23">100 <br/>procent</p> <p style="position:absolute;top:55px;left:181px;white-space:nowrap" class="ft22">�ndam�l</p> <p style="position:absolute;top:55px;left:307px;white-space:nowrap" class="ft23">Br�nsle som <br/>inte ger <br/>befrielse</p> <p style="position:absolute;top:55px;left:389px;white-space:nowrap" class="ft23">Befrielse fr�n<br/>energiskatt</p> <p style="position:absolute;top:55px;left:471px;white-space:nowrap" class="ft23">Befrielse fr�n<br/>koldioxid-<br/>skatt</p> <p style="position:absolute;top:55px;left:553px;white-space:nowrap" class="ft23">Befrielse fr�n <br/>svavel-<br/>skatt</p> </div> <div id="page3-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:924px;left:649px;white-space:nowrap" class="ft30">3</p> <p style="position:absolute;top:51px;left:536px;white-space:nowrap" class="ft31"><b>SFS 2017:1225</b></p> <p style="position:absolute;top:121px;left:77px;white-space:nowrap" class="ft33">6. F�rbrukning vid<br/>framst�llning av ener-<br/>giprodukter eller andra<br/>produkter f�r vilka<br/>skatteplikt har intr�tt<br/>f�r tillverkaren</p> <p style="position:absolute;top:121px;left:284px;white-space:nowrap" class="ft33">100 <br/>procent</p> <p style="position:absolute;top:121px;left:366px;white-space:nowrap" class="ft33">100 <br/>procent</p> <p style="position:absolute;top:121px;left:448px;white-space:nowrap" class="ft33">100 <br/>procent</p> <p style="position:absolute;top:230px;left:77px;white-space:nowrap" class="ft33">7. F�rbrukning f�r<br/>framst�llning av skat-<br/>tepliktig elektrisk kraft</p> <p style="position:absolute;top:230px;left:202px;white-space:nowrap" class="ft33">Br�nsle <br/>som avses i <br/>2 kap. 1 � <br/>f�rsta stycket <br/>3 b</p> <p style="position:absolute;top:230px;left:284px;white-space:nowrap" class="ft33">100 <br/>procent</p> <p style="position:absolute;top:230px;left:366px;white-space:nowrap" class="ft33">100 <br/>procent</p> <p style="position:absolute;top:230px;left:448px;white-space:nowrap" class="ft32"></p> <p style="position:absolute;top:324px;left:77px;white-space:nowrap" class="ft32">8. </p> <p style="position:absolute;top:324px;left:284px;white-space:nowrap" class="ft32"></p> <p style="position:absolute;top:324px;left:366px;white-space:nowrap" class="ft32"></p> <p style="position:absolute;top:324px;left:448px;white-space:nowrap" class="ft32"></p> <p style="position:absolute;top:362px;left:77px;white-space:nowrap" class="ft33">9. Om skattebefrielse<br/>inte f�ljer av tidigare<br/>punkter, f�rbrukning<br/>f�r annat �ndam�l �n<br/>drift av motordrivna<br/>fordon vid tillverk-<br/>ningsprocessen i indu-<br/>striell verksamhet</p> <p style="position:absolute;top:362px;left:202px;white-space:nowrap" class="ft33">Bensin, r�tall-<br/>olja, br�nsle <br/>som avses i <br/>2 kap. 1 � <br/>f�rsta stycket <br/>3 b</p> <p style="position:absolute;top:499px;left:77px;white-space:nowrap" class="ft33">a) i en anl�ggning f�r<br/>vilken utsl�ppsr�tter<br/>ska �verl�mnas enligt<br/>6 kap. </p> <p style="position:absolute;top:542px;left:129px;white-space:nowrap" class="ft32">1 � </p> <p style="position:absolute;top:542px;left:165px;white-space:nowrap" class="ft32">lagen</p> <p style="position:absolute;top:556px;left:77px;white-space:nowrap" class="ft33">(2004:1199) om han-<br/>del med utsl�ppsr�tter</p> <p style="position:absolute;top:499px;left:284px;white-space:nowrap" class="ft33">70 <br/>procent</p> <p style="position:absolute;top:499px;left:366px;white-space:nowrap" class="ft33">100 <br/>procent</p> <p style="position:absolute;top:499px;left:448px;white-space:nowrap" class="ft32"></p> <p style="position:absolute;top:608px;left:77px;white-space:nowrap" class="ft33">b) i andra fall �n som<br/>avses under a</p> <p style="position:absolute;top:608px;left:284px;white-space:nowrap" class="ft33">70 <br/>procent</p> <p style="position:absolute;top:608px;left:366px;white-space:nowrap" class="ft32"></p> <p style="position:absolute;top:608px;left:448px;white-space:nowrap" class="ft32"></p> <p style="position:absolute;top:660px;left:77px;white-space:nowrap" class="ft32">10. Om </p> <p style="position:absolute;top:660px;left:135px;white-space:nowrap" class="ft32">skattebefri-</p> <p style="position:absolute;top:674px;left:77px;white-space:nowrap" class="ft33">else inte f�ljer av tidi-<br/>gare punkter, f�rbruk-<br/>ning f�r annat �nda-<br/>m�l �n drift av motor-<br/>drivna fordon i yrkes-<br/>m�ssig vattenbruks-<br/>verksamhet, dock inte<br/>f�rbrukning i skepp<br/>eller b�t</p> <p style="position:absolute;top:660px;left:202px;white-space:nowrap" class="ft33">Bensin, r�tall-<br/>olja, br�nsle <br/>som avses i <br/>2 kap. 1 � <br/>f�rsta stycket <br/>3 b</p> <p style="position:absolute;top:660px;left:284px;white-space:nowrap" class="ft33">70 <br/>procent</p> <p style="position:absolute;top:660px;left:366px;white-space:nowrap" class="ft32"></p> <p style="position:absolute;top:660px;left:448px;white-space:nowrap" class="ft32"></p> <p style="position:absolute;top:55px;left:77px;white-space:nowrap" class="ft32">�ndam�l</p> <p style="position:absolute;top:55px;left:202px;white-space:nowrap" class="ft33">Br�nsle som <br/>inte ger <br/>befrielse</p> <p style="position:absolute;top:55px;left:284px;white-space:nowrap" class="ft33">Befrielse fr�n<br/>energiskatt</p> <p style="position:absolute;top:55px;left:366px;white-space:nowrap" class="ft33">Befrielse fr�n<br/>koldioxid-<br/>skatt</p> <p style="position:absolute;top:55px;left:448px;white-space:nowrap" class="ft33">Befrielse fr�n <br/>svavel-<br/>skatt</p> </div> <div id="page4-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:924px;left:46px;white-space:nowrap" class="ft40">4</p> <p style="position:absolute;top:51px;left:46px;white-space:nowrap" class="ft41"><b>SFS 2017:1225</b></p> <p style="position:absolute;top:121px;left:181px;white-space:nowrap" class="ft43">11. Om skattebefrielse<br/>inte f�ljer av tidigare<br/>punkter, f�rbrukning<br/>f�r annat �ndam�l �n<br/>drift av motordrivna<br/>fordon i yrkesm�ssig<br/>jordbruks- eller skogs-<br/>bruksverksamhet,<br/>dock inte f�rbrukning<br/>i skepp eller b�t</p> <p style="position:absolute;top:121px;left:307px;white-space:nowrap" class="ft43">Bensin, <br/>r�tallolja, <br/>br�nsle som <br/>avses i 2 kap. <br/>1 � f�rsta <br/>stycket 3 b</p> <p style="position:absolute;top:121px;left:389px;white-space:nowrap" class="ft43">70 <br/>procent</p> <p style="position:absolute;top:121px;left:471px;white-space:nowrap" class="ft42"></p> <p style="position:absolute;top:121px;left:553px;white-space:nowrap" class="ft42"></p> <p style="position:absolute;top:287px;left:181px;white-space:nowrap" class="ft42">12. Om </p> <p style="position:absolute;top:287px;left:240px;white-space:nowrap" class="ft42">skattebefri-</p> <p style="position:absolute;top:301px;left:181px;white-space:nowrap" class="ft43">else inte f�ljer av tidi-<br/>gare punkter, f�rbruk-<br/>ning i sodapannor eller<br/>i lutpannor</p> <p style="position:absolute;top:287px;left:389px;white-space:nowrap" class="ft42"></p> <p style="position:absolute;top:287px;left:471px;white-space:nowrap" class="ft42"></p> <p style="position:absolute;top:287px;left:553px;white-space:nowrap" class="ft43">100 <br/>procent</p> <p style="position:absolute;top:381px;left:181px;white-space:nowrap" class="ft43">13. F�rbrukning vid<br/>tillverkningsprocessen <br/>i gruvindustriell verk-<br/>samhet f�r drift av<br/>andra motordrivna for-<br/>don �n personbilar,<br/>lastbilar och bussar</p> <p style="position:absolute;top:381px;left:307px;white-space:nowrap" class="ft43">Andra br�ns-<br/>len �n br�nsle <br/>som avses i <br/>2 kap. 1 � <br/>f�rsta stycket <br/>3 b</p> <p style="position:absolute;top:381px;left:389px;white-space:nowrap" class="ft43">89 <br/>procent</p> <p style="position:absolute;top:381px;left:471px;white-space:nowrap" class="ft43">40 <br/>procent</p> <p style="position:absolute;top:381px;left:553px;white-space:nowrap" class="ft42"></p> <p style="position:absolute;top:504px;left:181px;white-space:nowrap" class="ft42">14. </p> <p style="position:absolute;top:504px;left:307px;white-space:nowrap" class="ft42"></p> <p style="position:absolute;top:504px;left:389px;white-space:nowrap" class="ft42"></p> <p style="position:absolute;top:504px;left:471px;white-space:nowrap" class="ft42"></p> <p style="position:absolute;top:504px;left:553px;white-space:nowrap" class="ft42"></p> <p style="position:absolute;top:542px;left:181px;white-space:nowrap" class="ft42">15. </p> <p style="position:absolute;top:542px;left:307px;white-space:nowrap" class="ft42"></p> <p style="position:absolute;top:542px;left:389px;white-space:nowrap" class="ft42"></p> <p style="position:absolute;top:542px;left:471px;white-space:nowrap" class="ft42"></p> <p style="position:absolute;top:542px;left:553px;white-space:nowrap" class="ft42"></p> <p style="position:absolute;top:579px;left:181px;white-space:nowrap" class="ft43">16. F�rbrukning i pro-<br/>cesser f�r framst�ll-<br/>ning av andra minera-<br/>liska �mnen �n me-<br/>taller under f�ruts�tt-<br/>ning att det ing�ende<br/>materialet genom upp-<br/>v�rmning i ugnar f�r-<br/>�ndras kemiskt eller<br/>dess inre fysikaliska<br/>struktur f�r�ndras</p> <p style="position:absolute;top:579px;left:389px;white-space:nowrap" class="ft43">100 <br/>procent</p> <p style="position:absolute;top:579px;left:471px;white-space:nowrap" class="ft43">100 <br/>procent</p> <p style="position:absolute;top:579px;left:553px;white-space:nowrap" class="ft43">100 <br/>procent</p> <p style="position:absolute;top:759px;left:181px;white-space:nowrap" class="ft43">17. Om skattebefri-<br/>else inte f�ljer av tidi-<br/>gare punkter, f�rbruk-<br/>ning f�r framst�llning<br/>av v�rme i en anl�gg-<br/>ning f�r vilken ut-<br/>sl�ppsr�tter ska �ver-<br/>l�mnas enligt 6 </p> <p style="position:absolute;top:859px;left:276px;white-space:nowrap" class="ft42">kap.</p> <p style="position:absolute;top:873px;left:181px;white-space:nowrap" class="ft43">1 � lagen om handel<br/>med utsl�ppsr�tter</p> <p style="position:absolute;top:759px;left:307px;white-space:nowrap" class="ft43">R�tallolja och <br/>br�nsle som <br/>avses i 2 kap. <br/>1 � f�rsta <br/>stycket 3 b</p> <p style="position:absolute;top:55px;left:181px;white-space:nowrap" class="ft42">�ndam�l</p> <p style="position:absolute;top:55px;left:307px;white-space:nowrap" class="ft43">Br�nsle som <br/>inte ger <br/>befrielse</p> <p style="position:absolute;top:55px;left:389px;white-space:nowrap" class="ft43">Befrielse fr�n<br/>energiskatt</p> <p style="position:absolute;top:55px;left:471px;white-space:nowrap" class="ft43">Befrielse fr�n<br/>koldioxid-<br/>skatt</p> <p style="position:absolute;top:55px;left:553px;white-space:nowrap" class="ft43">Befrielse fr�n <br/>svavel-<br/>skatt</p> </div> <div id="page5-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:924px;left:649px;white-space:nowrap" class="ft50">5</p> <p style="position:absolute;top:51px;left:536px;white-space:nowrap" class="ft51"><b>SFS 2017:1225</b></p> <p style="position:absolute;top:220px;left:77px;white-space:nowrap" class="ft50">P� regeringens v�gnar</p> <p style="position:absolute;top:255px;left:77px;white-space:nowrap" class="ft50">PER BOLUND</p> <p style="position:absolute;top:272px;left:307px;white-space:nowrap" class="ft53">Agneta Bergqvist<br/>(Finansdepartementet)</p> <p style="position:absolute;top:121px;left:77px;white-space:nowrap" class="ft54">a) i kraftv�rmeproduk-<br/>tion</p> <p style="position:absolute;top:121px;left:284px;white-space:nowrap" class="ft54">70 <br/>procent</p> <p style="position:absolute;top:121px;left:366px;white-space:nowrap" class="ft54">89 <br/>procent</p> <p style="position:absolute;top:121px;left:448px;white-space:nowrap" class="ft52"></p> <p style="position:absolute;top:173px;left:77px;white-space:nowrap" class="ft54">b) i annan v�rmepro-<br/>duktion</p> <p style="position:absolute;top:173px;left:284px;white-space:nowrap" class="ft52"></p> <p style="position:absolute;top:173px;left:366px;white-space:nowrap" class="ft52">9 procent</p> <p style="position:absolute;top:173px;left:448px;white-space:nowrap" class="ft52"></p> <p style="position:absolute;top:55px;left:77px;white-space:nowrap" class="ft52">�ndam�l</p> <p style="position:absolute;top:55px;left:202px;white-space:nowrap" class="ft54">Br�nsle som <br/>inte ger <br/>befrielse</p> <p style="position:absolute;top:55px;left:284px;white-space:nowrap" class="ft54">Befrielse fr�n<br/>energiskatt</p> <p style="position:absolute;top:55px;left:366px;white-space:nowrap" class="ft54">Befrielse fr�n<br/>koldioxid-<br/>skatt</p> <p style="position:absolute;top:55px;left:448px;white-space:nowrap" class="ft54">Befrielse fr�n <br/>svavel-<br/>skatt</p> </div> <div id="page6-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:946px;left:573px;white-space:nowrap" class="ft60">Wolters Kluwer</p> <p style="position:absolute;top:956px;left:534px;white-space:nowrap" class="ft60">Elanders Sverige AB, 2017</p> </div> </div> ;