SFS 2002:684 Lag om ändring i lagen (1994:1776) om skatt på energi

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<div><style type="text/css"> <!-- p {margin: 0; padding: 0;} .ft10{font-size:15px;font-family:BHKOCJ+Times;color:#000000;} .ft11{font-size:14px;font-family:BHKOCJ+Times;color:#000000;} .ft12{font-size:27px;font-family:BHKODL+Times;color:#000000;} .ft13{font-size:19px;font-family:BHKODL+Times;color:#000000;} .ft14{font-size:9px;font-family:BHKOCJ+Times;color:#000000;} .ft15{font-size:8px;font-family:BHKOCJ+Times;color:#000000;} .ft16{font-size:16px;font-family:BHKODL+Times;color:#000000;} .ft17{font-size:15px;font-family:BHKODL+Times;color:#000000;} .ft18{font-size:14px;font-family:BHKODL+Times;color:#000000;} .ft19{font-size:7px;font-family:BHKOCJ+Times;color:#000000;} .ft110{font-size:13px;font-family:BHKOCJ+Times;color:#000000;} .ft111{font-size:12px;font-family:BHKOCJ+Times;color:#000000;} .ft112{font-size:17px;font-family:BHKODL+Times;color:#000000;} .ft113{font-size:19px;line-height:19px;font-family:BHKODL+Times;color:#000000;} .ft114{font-size:12px;line-height:12px;font-family:BHKOCJ+Times;color:#000000;} .ft115{font-size:12px;line-height:16px;font-family:BHKOCJ+Times;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft20{font-size:15px;font-family:BHKOCJ+Times;color:#000000;} .ft21{font-size:14px;font-family:BHKOCJ+Times;color:#000000;} .ft22{font-size:16px;font-family:BHKODL+Times;color:#000000;} .ft23{font-size:13px;font-family:BHKOCJ+Times;color:#000000;} .ft24{font-size:12px;font-family:BHKOCJ+Times;color:#000000;} .ft25{font-size:7px;font-family:BHKOCJ+Times;color:#000000;} .ft26{font-size:14px;line-height:17px;font-family:BHKOCJ+Times;color:#000000;} .ft27{font-size:12px;line-height:12px;font-family:BHKOCJ+Times;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft30{font-size:15px;font-family:BHKOCJ+Times;color:#000000;} .ft31{font-size:14px;font-family:BHKOCJ+Times;color:#000000;} .ft32{font-size:16px;font-family:BHKODL+Times;color:#000000;} .ft33{font-size:14px;line-height:17px;font-family:BHKOCJ+Times;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft40{font-size:9px;font-family:BHKOCJ+Times;color:#000000;} .ft41{font-size:8px;font-family:BHKOCJ+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:-18px;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:-13px;left:11px;white-space:nowrap" class="ft13"><b> </b></p> <p style="position:absolute;top:192px;left:85px;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:-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 13 juni 2002.</p> <p style="position:absolute;top:283px;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:283px;left:245px;white-space:nowrap" class="ft11"> f�reskrivs att 2 kap. 1 � lagen (1994:1776) om</p> <p style="position:absolute;top:301px;left:85px;white-space:nowrap" class="ft11">skatt p� energi skall ha f�ljande lydelse.</p> <p style="position:absolute;top:-11px;left:26px;white-space:nowrap" class="ft16"><b> </b></p> <p style="position:absolute;top:346px;left:85px;white-space:nowrap" class="ft16"><b>2 kap.</b></p> <p style="position:absolute;top:-9px;left:30px;white-space:nowrap" class="ft17"><b> </b></p> <p style="position:absolute;top:372px;left:85px;white-space:nowrap" class="ft18"><b>1 �</b></p> <p style="position:absolute;top:-5px;left:33px;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:36px;white-space:nowrap" class="ft17"><b> </b></p> <p style="position:absolute;top:372px;left:108px;white-space:nowrap" class="ft18"><b> </b></p> <p style="position:absolute;top:-9px;left:39px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:372px;left:122px;white-space:nowrap" class="ft11">Energiskatt och koldioxidskatt skall, om inte annat f�ljer av andra</p> <p style="position:absolute;top:389px;left:85px;white-space:nowrap" class="ft11">stycket, betalas f�r f�ljande br�nslen med angivna belopp:</p> <p style="position:absolute;top:-4px;left:44px;white-space:nowrap" class="ft19"> </p> <p style="position:absolute;top:906px;left:85px;white-space:nowrap" class="ft19">1</p> <p style="position:absolute;top:-8px;left:45px;white-space:nowrap" class="ft110"> </p> <p style="position:absolute;top:908px;left:93px;white-space:nowrap" class="ft111">Prop. 2001/02:177, bet. 2001/02:SkU26, rskr. 2001/02:331.</p> <p style="position:absolute;top:-4px;left:50px;white-space:nowrap" class="ft19"> </p> <p style="position:absolute;top:919px;left:85px;white-space:nowrap" class="ft19">2</p> <p style="position:absolute;top:-8px;left:51px;white-space:nowrap" class="ft110"> </p> <p style="position:absolute;top:921px;left:93px;white-space:nowrap" class="ft111">Senaste lydelse 2001:962.</p> <p style="position:absolute;top:417px;left:104px;white-space:nowrap" class="ft111">KN-nr</p> <p style="position:absolute;top:417px;left:174px;white-space:nowrap" class="ft111">Slag av br�nsle</p> <p style="position:absolute;top:417px;left:274px;white-space:nowrap" class="ft111">Skattebelopp</p> <p style="position:absolute;top:438px;left:274px;white-space:nowrap" class="ft111">Energiskatt</p> <p style="position:absolute;top:438px;left:358px;white-space:nowrap" class="ft111">Koldioxidskatt Summa skatt</p> <p style="position:absolute;top:458px;left:85px;white-space:nowrap" class="ft111">1. 2710 00 26,</p> <p style="position:absolute;top:471px;left:104px;white-space:nowrap" class="ft114">2710 00 27,<br/>2710 00 29<br/>eller<br/>2710 00 32</p> <p style="position:absolute;top:458px;left:174px;white-space:nowrap" class="ft114">Bensin som upp-<br/>fyller krav f�r</p> <p style="position:absolute;top:530px;left:174px;white-space:nowrap" class="ft114">a) milj�klass 1<br/></p> <p style="position:absolute;top:-7px;left:54px;white-space:nowrap" class="ft111"> </p> <p style="position:absolute;top:543px;left:180px;white-space:nowrap" class="ft111"> motorbensin</p> <p style="position:absolute;top:-8px;left:57px;white-space:nowrap" class="ft110"> </p> <p style="position:absolute;top:568px;left:174px;white-space:nowrap" class="ft111"></p> <p style="position:absolute;top:-7px;left:60px;white-space:nowrap" class="ft111"> </p> <p style="position:absolute;top:569px;left:180px;white-space:nowrap" class="ft111"> alkylatbensin</p> <p style="position:absolute;top:-8px;left:63px;white-space:nowrap" class="ft110"> </p> <p style="position:absolute;top:594px;left:174px;white-space:nowrap" class="ft111">b) milj�klass 2</p> <p style="position:absolute;top:543px;left:274px;white-space:nowrap" class="ft114">3 kr 16 �re<br/>per liter<br/>1 kr 66 �re<br/>per liter<br/>3 kr 19 �re<br/>per liter</p> <p style="position:absolute;top:543px;left:358px;white-space:nowrap" class="ft114">1 kr 46 �re<br/>per liter<br/>1 kr 46 �re<br/>per liter<br/>1 kr 46 �re<br/>per liter</p> <p style="position:absolute;top:543px;left:443px;white-space:nowrap" class="ft114">4 kr 62 �re<br/>per liter<br/>3 kr 12 �re<br/>per liter<br/>4 kr 65 �re<br/>per liter</p> <p style="position:absolute;top:627px;left:85px;white-space:nowrap" class="ft111">2. 2710 00 26,</p> <p style="position:absolute;top:640px;left:104px;white-space:nowrap" class="ft114">2710 00 34<br/>eller<br/>2710 00 36</p> <p style="position:absolute;top:627px;left:174px;white-space:nowrap" class="ft114">Annan bensin<br/>�n som avses<br/>under 1</p> <p style="position:absolute;top:627px;left:274px;white-space:nowrap" class="ft114">3 kr 84 �re<br/>per liter</p> <p style="position:absolute;top:627px;left:358px;white-space:nowrap" class="ft114">1 kr 46 �re<br/>per liter</p> <p style="position:absolute;top:627px;left:443px;white-space:nowrap" class="ft114">5 kr 30 �re<br/>per liter</p> <p style="position:absolute;top:686px;left:85px;white-space:nowrap" class="ft111">3. 2710 00 51,</p> <p style="position:absolute;top:699px;left:104px;white-space:nowrap" class="ft114">2710 00 55,<br/>2710 00 69<br/>eller<br/>2710 00 74 <br/>2710 00 78</p> <p style="position:absolute;top:686px;left:174px;white-space:nowrap" class="ft114">Eldningsolja,<br/>dieselbr�nnolja,<br/>fotogen, m.m.<br/>som</p> <p style="position:absolute;top:763px;left:174px;white-space:nowrap" class="ft114">a) har f�rsetts med <br/>m�rk�mnen eller <br/>ger mindre �n 85 <br/>volymprocent <br/>destillat<br/>vid 350�C,</p> <p style="position:absolute;top:763px;left:274px;white-space:nowrap" class="ft111">707 kr per m</p> <p style="position:absolute;top:-4px;left:68px;white-space:nowrap" class="ft19"> </p> <p style="position:absolute;top:761px;left:340px;white-space:nowrap" class="ft19">3</p> <p style="position:absolute;top:-8px;left:69px;white-space:nowrap" class="ft110"> </p> <p style="position:absolute;top:763px;left:358px;white-space:nowrap" class="ft111">1 798 kr per m</p> <p style="position:absolute;top:-4px;left:72px;white-space:nowrap" class="ft19"> </p> <p style="position:absolute;top:761px;left:434px;white-space:nowrap" class="ft19">3</p> <p style="position:absolute;top:-8px;left:74px;white-space:nowrap" class="ft110"> </p> <p style="position:absolute;top:763px;left:443px;white-space:nowrap" class="ft111">2 505 kr per m</p> <p style="position:absolute;top:-4px;left:78px;white-space:nowrap" class="ft19"> </p> <p style="position:absolute;top:761px;left:518px;white-space:nowrap" class="ft19">3</p> <p style="position:absolute;top:175px;left:547px;white-space:nowrap" class="ft112"><b>SFS 2002:684</b></p> <p style="position:absolute;top:200px;left:547px;white-space:nowrap" class="ft115">Utkom fr�n trycket<br/>den 16 juli 2002</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:87px;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:-11px;left:92px;white-space:nowrap" class="ft22"><b> </b></p> <p style="position:absolute;top:51px;left:38px;white-space:nowrap" class="ft22"><b>SFS 2002:684</b></p> <p style="position:absolute;top:-9px;left:95px;white-space:nowrap" class="ft20"> </p> <p style="position:absolute;top:706px;left:188px;white-space:nowrap" class="ft21">I fall som avses i 4 kap. 1 � 7 och 8 och 12 � f�rsta stycket 4 tas skatt ut</p> <p style="position:absolute;top:724px;left:173px;white-space:nowrap" class="ft26">med ett belopp som motsvarar skillnaden mellan de skattebelopp som g�ller<br/>f�r br�nslets olika anv�ndningss�tt.</p> <p style="position:absolute;top:759px;left:188px;white-space:nowrap" class="ft21">F�r kalender�ret 2003 och efterf�ljande kalender�r skall de i f�rsta</p> <p style="position:absolute;top:777px;left:173px;white-space:nowrap" class="ft21">stycket angivna skattebeloppen r�knas om enligt 10 �.</p> <p style="position:absolute;top:-8px;left:99px;white-space:nowrap" class="ft23"> </p> <p style="position:absolute;top:75px;left:362px;white-space:nowrap" class="ft24">Energiskatt</p> <p style="position:absolute;top:75px;left:446px;white-space:nowrap" class="ft24">Koldioxidskatt Summa skatt</p> <p style="position:absolute;top:96px;left:262px;white-space:nowrap" class="ft27">b) inte har f�rsetts <br/>med m�rk�mnen <br/>och ger minst 85 <br/>volymprocent<br/>destillat vid 350�C,<br/>tillh�rig<br/>milj�klass 1<br/>milj�klass 2<br/>milj�klass 3 eller <br/>inte tillh�r n�gon <br/>milj�klass</p> <p style="position:absolute;top:173px;left:362px;white-space:nowrap" class="ft24">1 323 kr per m</p> <p style="position:absolute;top:-4px;left:102px;white-space:nowrap" class="ft25"> </p> <p style="position:absolute;top:171px;left:437px;white-space:nowrap" class="ft25">3</p> <p style="position:absolute;top:-8px;left:104px;white-space:nowrap" class="ft23"> </p> <p style="position:absolute;top:186px;left:362px;white-space:nowrap" class="ft24">1 557 kr per m</p> <p style="position:absolute;top:-4px;left:108px;white-space:nowrap" class="ft25"> </p> <p style="position:absolute;top:184px;left:437px;white-space:nowrap" class="ft25">3</p> <p style="position:absolute;top:-8px;left:110px;white-space:nowrap" class="ft23"> </p> <p style="position:absolute;top:199px;left:362px;white-space:nowrap" class="ft24">1 865 kr per m</p> <p style="position:absolute;top:-4px;left:113px;white-space:nowrap" class="ft25"> </p> <p style="position:absolute;top:197px;left:437px;white-space:nowrap" class="ft25">3</p> <p style="position:absolute;top:-8px;left:114px;white-space:nowrap" class="ft23"> </p> <p style="position:absolute;top:173px;left:446px;white-space:nowrap" class="ft24">1 798 kr per m</p> <p style="position:absolute;top:-4px;left:119px;white-space:nowrap" class="ft25"> </p> <p style="position:absolute;top:171px;left:522px;white-space:nowrap" class="ft25">3</p> <p style="position:absolute;top:-8px;left:120px;white-space:nowrap" class="ft23"> </p> <p style="position:absolute;top:186px;left:446px;white-space:nowrap" class="ft24">1 798 kr per m</p> <p style="position:absolute;top:-4px;left:123px;white-space:nowrap" class="ft25"> </p> <p style="position:absolute;top:184px;left:522px;white-space:nowrap" class="ft25">3</p> <p style="position:absolute;top:-8px;left:125px;white-space:nowrap" class="ft23"> </p> <p style="position:absolute;top:199px;left:446px;white-space:nowrap" class="ft24">1 798 kr per m</p> <p style="position:absolute;top:-4px;left:129px;white-space:nowrap" class="ft25"> </p> <p style="position:absolute;top:197px;left:522px;white-space:nowrap" class="ft25">3</p> <p style="position:absolute;top:-8px;left:131px;white-space:nowrap" class="ft23"> </p> <p style="position:absolute;top:173px;left:531px;white-space:nowrap" class="ft24">3 121 kr per m</p> <p style="position:absolute;top:-4px;left:134px;white-space:nowrap" class="ft25"> </p> <p style="position:absolute;top:171px;left:606px;white-space:nowrap" class="ft25">3</p> <p style="position:absolute;top:-8px;left:135px;white-space:nowrap" class="ft23"> </p> <p style="position:absolute;top:186px;left:531px;white-space:nowrap" class="ft24">3 355 kr per m</p> <p style="position:absolute;top:-4px;left:140px;white-space:nowrap" class="ft25"> </p> <p style="position:absolute;top:184px;left:606px;white-space:nowrap" class="ft25">3</p> <p style="position:absolute;top:-8px;left:141px;white-space:nowrap" class="ft23"> </p> <p style="position:absolute;top:199px;left:531px;white-space:nowrap" class="ft24">3 663 kr per m</p> <p style="position:absolute;top:-4px;left:144px;white-space:nowrap" class="ft25"> </p> <p style="position:absolute;top:197px;left:606px;white-space:nowrap" class="ft25">3</p> <p style="position:absolute;top:-8px;left:146px;white-space:nowrap" class="ft23"> </p> <p style="position:absolute;top:245px;left:173px;white-space:nowrap" class="ft24">4. ur </p> <p style="position:absolute;top:257px;left:192px;white-space:nowrap" class="ft27">2711 12 11<br/>2711 19 00</p> <p style="position:absolute;top:245px;left:262px;white-space:nowrap" class="ft27">Gasol som <br/>anv�nds f�r</p> <p style="position:absolute;top:283px;left:262px;white-space:nowrap" class="ft27">a) drift av motor-<br/>drivet fordon, <br/>fartyg eller luft-<br/>fartyg<br/>b) annat �ndam�l <br/>�n som avses <br/>under a</p> <p style="position:absolute;top:283px;left:362px;white-space:nowrap" class="ft27">0 kr per<br/>1 000 kg</p> <p style="position:absolute;top:334px;left:362px;white-space:nowrap" class="ft27">138 kr per <br/>1 000 kg</p> <p style="position:absolute;top:283px;left:446px;white-space:nowrap" class="ft27">1 298 kr per<br/>1 000 kg</p> <p style="position:absolute;top:334px;left:446px;white-space:nowrap" class="ft27">1 890 kr per <br/>1 000 kg</p> <p style="position:absolute;top:283px;left:531px;white-space:nowrap" class="ft27">1 298 kr per<br/>1 000 kg</p> <p style="position:absolute;top:334px;left:531px;white-space:nowrap" class="ft27">2 028 kr per <br/>1 000 kg</p> <p style="position:absolute;top:380px;left:173px;white-space:nowrap" class="ft24">5. ur </p> <p style="position:absolute;top:393px;left:192px;white-space:nowrap" class="ft24">2711 29 00</p> <p style="position:absolute;top:380px;left:262px;white-space:nowrap" class="ft27">Metan som <br/>anv�nds f�r<br/>a) drift av motor-<br/>drivet fordon, <br/>fartyg eller luft-<br/>fartyg<br/>b) annat �ndam�l <br/>�n som avses <br/>under a</p> <p style="position:absolute;top:406px;left:362px;white-space:nowrap" class="ft27">0 kr per <br/>1 000 m</p> <p style="position:absolute;top:-4px;left:150px;white-space:nowrap" class="ft25"> </p> <p style="position:absolute;top:417px;left:404px;white-space:nowrap" class="ft25">3</p> <p style="position:absolute;top:-8px;left:152px;white-space:nowrap" class="ft23"> </p> <p style="position:absolute;top:457px;left:362px;white-space:nowrap" class="ft27">229 kr per <br/>1 000 m</p> <p style="position:absolute;top:-4px;left:155px;white-space:nowrap" class="ft25"> </p> <p style="position:absolute;top:469px;left:404px;white-space:nowrap" class="ft25">3</p> <p style="position:absolute;top:-8px;left:156px;white-space:nowrap" class="ft23"> </p> <p style="position:absolute;top:406px;left:446px;white-space:nowrap" class="ft27">1 067 kr per <br/>1 000 m</p> <p style="position:absolute;top:-4px;left:161px;white-space:nowrap" class="ft25"> </p> <p style="position:absolute;top:417px;left:488px;white-space:nowrap" class="ft25">3</p> <p style="position:absolute;top:-8px;left:162px;white-space:nowrap" class="ft23"> </p> <p style="position:absolute;top:457px;left:446px;white-space:nowrap" class="ft27">1 346 kr per <br/>1 000 m</p> <p style="position:absolute;top:-4px;left:165px;white-space:nowrap" class="ft25"> </p> <p style="position:absolute;top:469px;left:488px;white-space:nowrap" class="ft25">3</p> <p style="position:absolute;top:-8px;left:167px;white-space:nowrap" class="ft23"> </p> <p style="position:absolute;top:406px;left:531px;white-space:nowrap" class="ft27">1 067 kr per <br/>1 000 m</p> <p style="position:absolute;top:-4px;left:171px;white-space:nowrap" class="ft25"> </p> <p style="position:absolute;top:417px;left:573px;white-space:nowrap" class="ft25">3</p> <p style="position:absolute;top:-8px;left:173px;white-space:nowrap" class="ft23"> </p> <p style="position:absolute;top:457px;left:531px;white-space:nowrap" class="ft27">1 575 kr per <br/>1 000 m</p> <p style="position:absolute;top:-4px;left:176px;white-space:nowrap" class="ft25"> </p> <p style="position:absolute;top:469px;left:573px;white-space:nowrap" class="ft25">3</p> <p style="position:absolute;top:-8px;left:177px;white-space:nowrap" class="ft23"> </p> <p style="position:absolute;top:503px;left:173px;white-space:nowrap" class="ft24">6. 2711 11 00, </p> <p style="position:absolute;top:516px;left:192px;white-space:nowrap" class="ft24">2711 21 00</p> <p style="position:absolute;top:503px;left:262px;white-space:nowrap" class="ft27">Naturgas som <br/>anv�nds f�r<br/>a) drift av motor-<br/>drivet fordon, <br/>fartyg eller luft-<br/>fartyg<br/>b) annat �ndam�l <br/>�n som avses <br/>under a</p> <p style="position:absolute;top:529px;left:362px;white-space:nowrap" class="ft27">0 kr per <br/>1 000 m</p> <p style="position:absolute;top:-4px;left:182px;white-space:nowrap" class="ft25"> </p> <p style="position:absolute;top:540px;left:404px;white-space:nowrap" class="ft25">3</p> <p style="position:absolute;top:-8px;left:183px;white-space:nowrap" class="ft23"> </p> <p style="position:absolute;top:580px;left:362px;white-space:nowrap" class="ft27">229 kr per <br/>1 000 m</p> <p style="position:absolute;top:-4px;left:186px;white-space:nowrap" class="ft25"> </p> <p style="position:absolute;top:592px;left:404px;white-space:nowrap" class="ft25">3</p> <p style="position:absolute;top:-8px;left:188px;white-space:nowrap" class="ft23"> </p> <p style="position:absolute;top:529px;left:446px;white-space:nowrap" class="ft27">1 067 kr per <br/>1 000 m</p> <p style="position:absolute;top:-4px;left:192px;white-space:nowrap" class="ft25"> </p> <p style="position:absolute;top:540px;left:488px;white-space:nowrap" class="ft25">3</p> <p style="position:absolute;top:-8px;left:194px;white-space:nowrap" class="ft23"> </p> <p style="position:absolute;top:580px;left:446px;white-space:nowrap" class="ft27">1 346 kr per <br/>1 000 m</p> <p style="position:absolute;top:-4px;left:197px;white-space:nowrap" class="ft25"> </p> <p style="position:absolute;top:592px;left:488px;white-space:nowrap" class="ft25">3</p> <p style="position:absolute;top:-8px;left:198px;white-space:nowrap" class="ft23"> </p> <p style="position:absolute;top:529px;left:531px;white-space:nowrap" class="ft27">1 067 kr per <br/>1 000 m</p> <p style="position:absolute;top:-4px;left:203px;white-space:nowrap" class="ft25"> </p> <p style="position:absolute;top:540px;left:573px;white-space:nowrap" class="ft25">3</p> <p style="position:absolute;top:-8px;left:204px;white-space:nowrap" class="ft23"> </p> <p style="position:absolute;top:580px;left:531px;white-space:nowrap" class="ft27">1 575 kr per <br/>1 000 m</p> <p style="position:absolute;top:-4px;left:207px;white-space:nowrap" class="ft25"> </p> <p style="position:absolute;top:592px;left:573px;white-space:nowrap" class="ft25">3</p> <p style="position:absolute;top:-8px;left:209px;white-space:nowrap" class="ft23"> </p> <p style="position:absolute;top:626px;left:173px;white-space:nowrap" class="ft24">7. 2701, 2702 </p> <p style="position:absolute;top:639px;left:192px;white-space:nowrap" class="ft24">eller 2704</p> <p style="position:absolute;top:626px;left:262px;white-space:nowrap" class="ft24">Kolbr�nslen</p> <p style="position:absolute;top:626px;left:362px;white-space:nowrap" class="ft27">301 kr per<br/>1 000 kg</p> <p style="position:absolute;top:626px;left:446px;white-space:nowrap" class="ft27">1 564 kr per<br/>1 000 kg</p> <p style="position:absolute;top:626px;left:531px;white-space:nowrap" class="ft27">1 865 kr per<br/>1 000 kg</p> <p style="position:absolute;top:660px;left:173px;white-space:nowrap" class="ft24">8. 2713 11 00</p> <p style="position:absolute;top:673px;left:192px;white-space:nowrap" class="ft24">2713 12 00</p> <p style="position:absolute;top:660px;left:262px;white-space:nowrap" class="ft24">Petroleumkoks</p> <p style="position:absolute;top:660px;left:362px;white-space:nowrap" class="ft27">301 kr per<br/>1 000 kg</p> <p style="position:absolute;top:660px;left:446px;white-space:nowrap" class="ft27">1 564 kr per<br/>1 000 kg</p> <p style="position:absolute;top:660px;left:531px;white-space:nowrap" class="ft27">1 865 kr per<br/>1 000 kg</p> <p style="position:absolute;top:55px;left:192px;white-space:nowrap" class="ft24">KN-nr</p> <p style="position:absolute;top:55px;left:262px;white-space:nowrap" class="ft24">Slag av br�nsle</p> <p style="position:absolute;top:55px;left:362px;white-space:nowrap" class="ft24">Skattebelopp</p> </div> <div id="page3-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:213px;white-space:nowrap" class="ft30"> </p> <p style="position:absolute;top:922px;left:658px;white-space:nowrap" class="ft31">3</p> <p style="position:absolute;top:-11px;left:218px;white-space:nowrap" class="ft32"><b> </b></p> <p style="position:absolute;top:50px;left:550px;white-space:nowrap" class="ft32"><b>SFS 2002:684</b></p> <p style="position:absolute;top:-9px;left:221px;white-space:nowrap" class="ft30"> </p> <p style="position:absolute;top:69px;left:100px;white-space:nowrap" class="ft31">Denna lag tr�der i kraft den dag regeringen best�mmer. </p> <p style="position:absolute;top:104px;left:85px;white-space:nowrap" class="ft31">P� regeringens v�gnar</p> <p style="position:absolute;top:140px;left:85px;white-space:nowrap" class="ft31">BOSSE RINGHOLM</p> <p style="position:absolute;top:157px;left:316px;white-space:nowrap" class="ft33">Agneta Bergqvist<br/>(Finansdepartementet)</p> </div> <div id="page4-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:-5px;left:225px;white-space:nowrap" class="ft40"> </p> <p style="position:absolute;top:942px;left:493px;white-space:nowrap" class="ft41">Fakta Info Direkt, tel. 08-587 671 00</p> <p style="position:absolute;top:951px;left:505px;white-space:nowrap" class="ft41">Elanders Gotab, Stockholm 2002</p> </div> </div>
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1

Svensk f�rfattningssamling

Lag
om �ndring i lagen (1994:1776) om skatt p� energi;

utf�rdad den 13 juni 2002.

Enligt riksdagens beslut

1

f�reskrivs att 2 kap. 1 � lagen (1994:1776) om

skatt p� energi skall ha f�ljande lydelse.

2 kap.

1 �

2

Energiskatt och koldioxidskatt skall, om inte annat f�ljer av andra

stycket, betalas f�r f�ljande br�nslen med angivna belopp:

1

Prop. 2001/02:177, bet. 2001/02:SkU26, rskr. 2001/02:331.

2

Senaste lydelse 2001:962.

KN-nr

Slag av br�nsle

Skattebelopp

Energiskatt

Koldioxidskatt Summa skatt

1. 2710 00 26,

2710 00 27,
2710 00 29
eller
2710 00 32

Bensin som upp-
fyller krav f�r

a) milj�klass 1


motorbensin



alkylatbensin

b) milj�klass 2

3 kr 16 �re
per liter
1 kr 66 �re
per liter
3 kr 19 �re
per liter

1 kr 46 �re
per liter
1 kr 46 �re
per liter
1 kr 46 �re
per liter

4 kr 62 �re
per liter
3 kr 12 �re
per liter
4 kr 65 �re
per liter

2. 2710 00 26,

2710 00 34
eller
2710 00 36

Annan bensin
�n som avses
under 1

3 kr 84 �re
per liter

1 kr 46 �re
per liter

5 kr 30 �re
per liter

3. 2710 00 51,

2710 00 55,
2710 00 69
eller
2710 00 74 
2710 00 78

Eldningsolja,
dieselbr�nnolja,
fotogen, m.m.
som

a) har f�rsetts med
m�rk�mnen eller
ger mindre �n 85
volymprocent
destillat
vid 350�C,

707 kr per m

3

1 798 kr per m

3

2 505 kr per m

3

SFS 2002:684

Utkom fr�n trycket
den 16 juli 2002

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2

SFS 2002:684

I fall som avses i 4 kap. 1 � 7 och 8 och 12 � f�rsta stycket 4 tas skatt ut

med ett belopp som motsvarar skillnaden mellan de skattebelopp som g�ller
f�r br�nslets olika anv�ndningss�tt.

F�r kalender�ret 2003 och efterf�ljande kalender�r skall de i f�rsta

stycket angivna skattebeloppen r�knas om enligt 10 �.

Energiskatt

Koldioxidskatt Summa skatt

b) inte har f�rsetts
med m�rk�mnen
och ger minst 85
volymprocent
destillat vid 350�C,
tillh�rig
milj�klass 1
milj�klass 2
milj�klass 3 eller
inte tillh�r n�gon
milj�klass

1 323 kr per m

3

1 557 kr per m

3

1 865 kr per m

3

1 798 kr per m

3

1 798 kr per m

3

1 798 kr per m

3

3 121 kr per m

3

3 355 kr per m

3

3 663 kr per m

3

4. ur

2711 12 11
2711 19 00

Gasol som
anv�nds f�r

a) drift av motor-
drivet fordon,
fartyg eller luft-
fartyg
b) annat �ndam�l
�n som avses
under a

0 kr per
1 000 kg

138 kr per
1 000 kg

1 298 kr per
1 000 kg

1 890 kr per
1 000 kg

1 298 kr per
1 000 kg

2 028 kr per
1 000 kg

5. ur

2711 29 00

Metan som
anv�nds f�r
a) drift av motor-
drivet fordon,
fartyg eller luft-
fartyg
b) annat �ndam�l
�n som avses
under a

0 kr per
1 000 m

3

229 kr per
1 000 m

3

1 067 kr per
1 000 m

3

1 346 kr per
1 000 m

3

1 067 kr per
1 000 m

3

1 575 kr per
1 000 m

3

6. 2711 11 00,

2711 21 00

Naturgas som
anv�nds f�r
a) drift av motor-
drivet fordon,
fartyg eller luft-
fartyg
b) annat �ndam�l
�n som avses
under a

0 kr per
1 000 m

3

229 kr per
1 000 m

3

1 067 kr per
1 000 m

3

1 346 kr per
1 000 m

3

1 067 kr per
1 000 m

3

1 575 kr per
1 000 m

3

7. 2701, 2702

eller 2704

Kolbr�nslen

301 kr per
1 000 kg

1 564 kr per
1 000 kg

1 865 kr per
1 000 kg

8. 2713 11 00

2713 12 00

Petroleumkoks

301 kr per
1 000 kg

1 564 kr per
1 000 kg

1 865 kr per
1 000 kg

KN-nr

Slag av br�nsle

Skattebelopp

background image

3

SFS 2002:684

Denna lag tr�der i kraft den dag regeringen best�mmer.

P� regeringens v�gnar

BOSSE RINGHOLM

Agneta Bergqvist
(Finansdepartementet)

background image

Fakta Info Direkt, tel. 08-587 671 00

Elanders Gotab, Stockholm 2002

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