SFS 1999:431 Lag om ändring i lagen (1994:1776) om skatt på energi

<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:16px;font-family:Times;color:#000000;} .ft19{font-size:15px;font-family:Times;color:#000000;} .ft110{font-size:14px;font-family:Times;color:#000000;} .ft111{font-size:7px;font-family:Times;color:#000000;} .ft112{font-size:13px;font-family:Times;color:#000000;} .ft113{font-size:12px;font-family:Times;color:#000000;} .ft114{font-size:17px;font-family:Times;color:#000000;} .ft115{font-size:19px;line-height:19px;font-family:Times;color:#000000;} .ft116{font-size:14px;line-height:17px;font-family:Times;color:#000000;} .ft117{font-size:12px;line-height:12px;font-family:Times;color:#000000;} .ft118{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:15px;font-family:Times;color:#000000;} .ft26{font-size:14px;font-family:Times;color:#000000;} .ft27{font-size:7px;font-family:Times;color:#000000;} .ft28{font-size:13px;font-family:Times;color:#000000;} .ft29{font-size:12px;font-family:Times;color:#000000;} .ft210{font-size:14px;line-height:17px;font-family:Times;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:-9px;left:0px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:1039px;left:749px;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:197px;left:180px;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:311px;left:180px;white-space:nowrap" class="ft115"><b>Lag<br/>om �ndring i lagen (1994:1776) om skatt p� energi;</b></p> <p style="position:absolute;top:-9px;left:15px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:367px;left:180px;white-space:nowrap" class="ft11">utf�rdad den 3 juni 1999.</p> <p style="position:absolute;top:402px;left:194px;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:400px;left:333px;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:402px;left:337px;white-space:nowrap" class="ft11"> f�reskrivs i fr�ga om lagen (1994:1776) om skatt</p> <p style="position:absolute;top:420px;left:180px;white-space:nowrap" class="ft11">p� energi</p> <p style="position:absolute;top:-5px;left:26px;white-space:nowrap" class="ft14"> </p> <p style="position:absolute;top:418px;left:233px;white-space:nowrap" class="ft15">2</p> <p style="position:absolute;top:-9px;left:27px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:420px;left:237px;white-space:nowrap" class="ft11"> </p> <p style="position:absolute;top:-9px;left:32px;white-space:nowrap" class="ft16"><i> </i></p> <p style="position:absolute;top:438px;left:194px;white-space:nowrap" class="ft17"><i>dels</i></p> <p style="position:absolute;top:-9px;left:35px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:438px;left:218px;white-space:nowrap" class="ft11"> att i 2 kap. 8 � och 10 kap. 9 � ordet tullmyndighet i olika b�jnings-</p> <p style="position:absolute;top:455px;left:180px;white-space:nowrap" class="ft11">former skall bytas ut mot Tullverket,</p> <p style="position:absolute;top:-9px;left:39px;white-space:nowrap" class="ft16"><i> </i></p> <p style="position:absolute;top:473px;left:194px;white-space:nowrap" class="ft17"><i>dels</i></p> <p style="position:absolute;top:-9px;left:42px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:473px;left:218px;white-space:nowrap" class="ft11"> att 6 kap. 5 och 6 �� skall upph�ra att g�lla,</p> <p style="position:absolute;top:-9px;left:47px;white-space:nowrap" class="ft16"><i> </i></p> <p style="position:absolute;top:491px;left:194px;white-space:nowrap" class="ft17"><i>dels</i></p> <p style="position:absolute;top:-9px;left:50px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:491px;left:218px;white-space:nowrap" class="ft11"> att 6 kap. 3, 7 och 8 �� skall ha f�ljande lydelse.</p> <p style="position:absolute;top:-10px;left:54px;white-space:nowrap" class="ft18"><b> </b></p> <p style="position:absolute;top:535px;left:180px;white-space:nowrap" class="ft18"><b>6 kap.</b></p> <p style="position:absolute;top:-9px;left:59px;white-space:nowrap" class="ft19"><b> </b></p> <p style="position:absolute;top:561px;left:180px;white-space:nowrap" class="ft110"><b>3 �</b></p> <p style="position:absolute;top:-5px;left:62px;white-space:nowrap" class="ft14"> </p> <p style="position:absolute;top:559px;left:198px;white-space:nowrap" class="ft15">3</p> <p style="position:absolute;top:-9px;left:65px;white-space:nowrap" class="ft19"><b> </b></p> <p style="position:absolute;top:561px;left:202px;white-space:nowrap" class="ft110"><b> </b></p> <p style="position:absolute;top:-9px;left:68px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:561px;left:217px;white-space:nowrap" class="ft11">Upplagshavare skall uppr�tta ledsagardokument, </p> <p style="position:absolute;top:579px;left:194px;white-space:nowrap" class="ft11">1. vid transport av br�nsle, f�r vilket skattskyldighet inte har intr�tt, till en</p> <p style="position:absolute;top:596px;left:180px;white-space:nowrap" class="ft11">upplagshavare eller en varumottagare i ett annat EG-land, </p> <p style="position:absolute;top:614px;left:194px;white-space:nowrap" class="ft11">2. vid transport av br�nsle, f�r vilket skattskyldighet inte har intr�tt, till en</p> <p style="position:absolute;top:632px;left:180px;white-space:nowrap" class="ft11">upplagshavare i Sverige om transporten sker via ett annat EG-land, </p> <p style="position:absolute;top:649px;left:194px;white-space:nowrap" class="ft11">3. vid transport av br�nsle, f�r vilket skattskyldighet inte har intr�tt, till en</p> <p style="position:absolute;top:667px;left:180px;white-space:nowrap" class="ft11">mottagare i ett annat EG-land enligt 2 kap. 11 � f�rsta stycket 5, </p> <p style="position:absolute;top:685px;left:194px;white-space:nowrap" class="ft11">4. vid export till tredje land av obeskattat br�nsle som avses i 1 kap. 3 a �,</p> <p style="position:absolute;top:702px;left:180px;white-space:nowrap" class="ft11">och</p> <p style="position:absolute;top:720px;left:194px;white-space:nowrap" class="ft11">5. vid transport av br�nsle som avses i 1 kap. 3 a � och som f�rtullats en-</p> <p style="position:absolute;top:738px;left:180px;white-space:nowrap" class="ft11">ligt tullagen (1994:1550). </p> <p style="position:absolute;top:755px;left:194px;white-space:nowrap" class="ft11">Ledsagardokument som avses i f�rsta stycket skall f�lja br�nslet under</p> <p style="position:absolute;top:773px;left:180px;white-space:nowrap" class="ft11">transporten i enlighet med vad regeringen f�reskriver. </p> <p style="position:absolute;top:791px;left:194px;white-space:nowrap" class="ft11">Vid transport till mottagare som avses i 2 kap. 11 � f�rsta stycket 5 skall</p> <p style="position:absolute;top:808px;left:180px;white-space:nowrap" class="ft116">br�nslet under transporten �ven �tf�ljas av ett intyg om att skattefrihet g�ller<br/>f�r br�nslet i det andra EG-landet.</p> <p style="position:absolute;top:-9px;left:72px;white-space:nowrap" class="ft19"><b> </b></p> <p style="position:absolute;top:861px;left:180px;white-space:nowrap" class="ft110"><b>7 � </b></p> <p style="position:absolute;top:-9px;left:75px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:861px;left:212px;white-space:nowrap" class="ft11">Br�nsle f�r vilket skattskyldighet inte intr�tt och som av en upplags-</p> <p style="position:absolute;top:879px;left:180px;white-space:nowrap" class="ft116">havare levereras till en oregistrerad varumottagare i ett annat EG-land skall<br/>under leveransen f�ljas av dokument som visar att s�kerhet enligt 4 kap. 7 �<br/>har st�llts f�r skattens betalning.</p> <p style="position:absolute;top:-4px;left:80px;white-space:nowrap" class="ft111"> </p> <p style="position:absolute;top:972px;left:180px;white-space:nowrap" class="ft111">1</p> <p style="position:absolute;top:-8px;left:81px;white-space:nowrap" class="ft112"> </p> <p style="position:absolute;top:974px;left:187px;white-space:nowrap" class="ft113">Prop. 1998/99:79, bet. 1998/99:SkU19, rskr. 1998/99:242.</p> <p style="position:absolute;top:-4px;left:86px;white-space:nowrap" class="ft111"> </p> <p style="position:absolute;top:985px;left:180px;white-space:nowrap" class="ft111">2</p> <p style="position:absolute;top:-8px;left:87px;white-space:nowrap" class="ft112"> </p> <p style="position:absolute;top:987px;left:187px;white-space:nowrap" class="ft113">Senaste lydelse av </p> <p style="position:absolute;top:999px;left:180px;white-space:nowrap" class="ft117">6 kap. 5 � 1995:611<br/>6 kap. 6 � 1995:611<br/>10 kap. 9 � 1995:912.</p> <p style="position:absolute;top:-4px;left:90px;white-space:nowrap" class="ft111"> </p> <p style="position:absolute;top:1036px;left:180px;white-space:nowrap" class="ft111">3</p> <p style="position:absolute;top:-8px;left:92px;white-space:nowrap" class="ft112"> </p> <p style="position:absolute;top:1038px;left:187px;white-space:nowrap" class="ft113">Senaste lydelse 1995:611. �ndringen inneb�r bl.a. att fj�rde stycket upph�vs.</p> <p style="position:absolute;top:293px;left:641px;white-space:nowrap" class="ft114"><b>SFS 1999:431</b></p> <p style="position:absolute;top:319px;left:641px;white-space:nowrap" class="ft118">Utkom fr�n trycket<br/>den 16 juni 1999</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:-9px;left:104px;white-space:nowrap" class="ft20"> </p> <p style="position:absolute;top:1039px;left:132px;white-space:nowrap" class="ft21">2</p> <p style="position:absolute;top:-10px;left:108px;white-space:nowrap" class="ft22"><b> </b></p> <p style="position:absolute;top:169px;left:133px;white-space:nowrap" class="ft22"><b>SFS 1999:431</b></p> <p style="position:absolute;top:-5px;left:111px;white-space:nowrap" class="ft23"> </p> <p style="position:absolute;top:1059px;left:587px;white-space:nowrap" class="ft24">Fakta Info Direkt, tel. 08-587 671 00</p> <p style="position:absolute;top:1069px;left:600px;white-space:nowrap" class="ft24">Elanders Gotab, Stockholm 1999</p> <p style="position:absolute;top:-9px;left:114px;white-space:nowrap" class="ft25"><b> </b></p> <p style="position:absolute;top:168px;left:268px;white-space:nowrap" class="ft26"><b>8 �</b></p> <p style="position:absolute;top:-5px;left:117px;white-space:nowrap" class="ft23"> </p> <p style="position:absolute;top:166px;left:286px;white-space:nowrap" class="ft24">4</p> <p style="position:absolute;top:-9px;left:120px;white-space:nowrap" class="ft25"><b> </b></p> <p style="position:absolute;top:168px;left:290px;white-space:nowrap" class="ft26"><b> </b></p> <p style="position:absolute;top:-9px;left:123px;white-space:nowrap" class="ft20"> </p> <p style="position:absolute;top:168px;left:305px;white-space:nowrap" class="ft21">Den som ansvarar f�r transporten av beskattat br�nsle enligt 1 kap.</p> <p style="position:absolute;top:185px;left:268px;white-space:nowrap" class="ft210">3 a � till en mottagare i ett annat EG-land skall uppr�tta ett f�renklat ledsa-<br/>gardokument. Ledsagardokumentet skall f�lja br�nslet under transporten i<br/>enlighet med vad regeringen f�reskriver. S�dant ledsagardokument kr�vs<br/>dock inte vid distansf�rs�ljning enligt 9 �.</p> <p style="position:absolute;top:-9px;left:128px;white-space:nowrap" class="ft20"> </p> <p style="position:absolute;top:275px;left:282px;white-space:nowrap" class="ft21">Denna lag tr�der i kraft den 1 juli 1999.</p> <p style="position:absolute;top:310px;left:268px;white-space:nowrap" class="ft21">P� regeringens v�gnar</p> <p style="position:absolute;top:345px;left:268px;white-space:nowrap" class="ft21">LARS-ERIK L�VD�N</p> <p style="position:absolute;top:363px;left:498px;white-space:nowrap" class="ft210">Agneta Bergqvist<br/>(Finansdepartementet)</p> <p style="position:absolute;top:-4px;left:132px;white-space:nowrap" class="ft27"> </p> <p style="position:absolute;top:1034px;left:268px;white-space:nowrap" class="ft27">4</p> <p style="position:absolute;top:-8px;left:134px;white-space:nowrap" class="ft28"> </p> <p style="position:absolute;top:1035px;left:275px;white-space:nowrap" class="ft29">Senaste lydelse 1995:611.</p> </div> </div> ;