SFS 2000:544 Lag om ändring i lagen (1994:1565) om beskattning av viss privatinförsel

<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:15px;font-family:Times;color:#000000;} .ft19{font-size:14px;font-family:Times;color:#000000;} .ft110{font-size:7px;font-family:Times;color:#000000;} .ft111{font-size:13px;font-family:Times;color:#000000;} .ft112{font-size:12px;font-family:Times;color:#000000;} .ft113{font-size:17px;font-family:Times;color:#000000;} .ft114{font-size:19px;line-height:19px;font-family:Times;color:#000000;} .ft115{font-size:14px;line-height:17px;font-family:Times;color:#000000;} .ft116{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:14px;line-height:17px;font-family: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:-17px;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:-12px;left:11px;white-space:nowrap" class="ft13"><b> </b></p> <p style="position:absolute;top:192px;left:85px;white-space:nowrap" class="ft114"><b>Lag<br/>om �ndring i lagen (1994:1565) om beskattning av <br/>viss privatinf�rsel;</b></p> <p style="position:absolute;top:-9px;left:15px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:268px;left:85px;white-space:nowrap" class="ft11">utf�rdad den 8 juni 2000.</p> <p style="position:absolute;top:303px;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:301px;left:240px;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:303px;left:245px;white-space:nowrap" class="ft11"> f�reskrivs att 1 och 2 �� lagen (1994:1565) om</p> <p style="position:absolute;top:321px;left:85px;white-space:nowrap" class="ft11">beskattning av viss privatinf�rsel skall ha f�ljande lydelse.</p> <p style="position:absolute;top:-9px;left:26px;white-space:nowrap" class="ft16"><b> </b></p> <p style="position:absolute;top:356px;left:85px;white-space:nowrap" class="ft17"><b>1 �</b></p> <p style="position:absolute;top:-5px;left:29px;white-space:nowrap" class="ft14"> </p> <p style="position:absolute;top:354px;left:103px;white-space:nowrap" class="ft15">2</p> <p style="position:absolute;top:-9px;left:32px;white-space:nowrap" class="ft16"><b> </b></p> <p style="position:absolute;top:356px;left:108px;white-space:nowrap" class="ft17"><b> </b></p> <p style="position:absolute;top:-9px;left:35px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:356px;left:122px;white-space:nowrap" class="ft11">En enskild person som har f�rv�rvat nedan angivna alkoholdrycker</p> <p style="position:absolute;top:374px;left:85px;white-space:nowrap" class="ft115">eller tobaksvaror och som sj�lv transporterar dem till Sverige fr�n ett annat<br/>EG-land, f�r sitt eller sin familjs personliga bruk, skall, om inte annat f�ljer<br/>av 2 �, betala skatt med </p> <p style="position:absolute;top:427px;left:100px;white-space:nowrap" class="ft115">196 kronor/liter f�r spritdryck,<br/>45 kronor/liter f�r starkvin,<br/>27 kronor/liter f�r vin,<br/>8 kronor/liter f�r stark�l,<br/>88 �re/styck f�r cigaretter,<br/>56 �re/styck f�r cigariller och cigarrer och<br/>630 kronor/kg f�r r�ktobak.<br/>I denna lag f�rst�s med</p> <p style="position:absolute;top:-9px;left:39px;white-space:nowrap" class="ft18"><i> </i></p> <p style="position:absolute;top:568px;left:100px;white-space:nowrap" class="ft19"><i>spritdryck</i></p> <p style="position:absolute;top:-9px;left:42px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:568px;left:158px;white-space:nowrap" class="ft11">: alkoholdryck med en alkoholhalt som �verstiger 22 volym-</p> <p style="position:absolute;top:585px;left:85px;white-space:nowrap" class="ft11">procent,</p> <p style="position:absolute;top:-9px;left:47px;white-space:nowrap" class="ft18"><i> </i></p> <p style="position:absolute;top:603px;left:100px;white-space:nowrap" class="ft19"><i>starkvin</i></p> <p style="position:absolute;top:-9px;left:50px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:603px;left:146px;white-space:nowrap" class="ft11">: alkoholdryck med en alkoholhalt som �verstiger 15 men inte</p> <p style="position:absolute;top:621px;left:85px;white-space:nowrap" class="ft11">22 volymprocent,</p> <p style="position:absolute;top:-9px;left:54px;white-space:nowrap" class="ft18"><i> </i></p> <p style="position:absolute;top:638px;left:100px;white-space:nowrap" class="ft19"><i>vin</i></p> <p style="position:absolute;top:-9px;left:57px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:638px;left:117px;white-space:nowrap" class="ft11">: annat vin �n starkvin samt annan alkoholdryck med en alkoholhalt</p> <p style="position:absolute;top:656px;left:85px;white-space:nowrap" class="ft11">som �verstiger 3,5 men inte 15 volymprocent och som inte �r stark�l,</p> <p style="position:absolute;top:-9px;left:62px;white-space:nowrap" class="ft18"><i> </i></p> <p style="position:absolute;top:674px;left:100px;white-space:nowrap" class="ft19"><i>stark�l</i></p> <p style="position:absolute;top:-9px;left:65px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:674px;left:140px;white-space:nowrap" class="ft11">: �l med en alkoholhalt som �verstiger 3,5 volymprocent och</p> <p style="position:absolute;top:-9px;left:69px;white-space:nowrap" class="ft18"><i> </i></p> <p style="position:absolute;top:691px;left:100px;white-space:nowrap" class="ft19"><i>cigarill</i></p> <p style="position:absolute;top:-9px;left:72px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:691px;left:142px;white-space:nowrap" class="ft11">: cigarrer med en h�gsta vikt av 3 gram per styck.</p> <p style="position:absolute;top:-9px;left:77px;white-space:nowrap" class="ft16"><b> </b></p> <p style="position:absolute;top:727px;left:85px;white-space:nowrap" class="ft17"><b>2 �</b></p> <p style="position:absolute;top:-5px;left:80px;white-space:nowrap" class="ft14"> </p> <p style="position:absolute;top:725px;left:103px;white-space:nowrap" class="ft15">3</p> <p style="position:absolute;top:-9px;left:83px;white-space:nowrap" class="ft16"><b> </b></p> <p style="position:absolute;top:727px;left:108px;white-space:nowrap" class="ft17"><b> </b></p> <p style="position:absolute;top:-9px;left:86px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:727px;left:122px;white-space:nowrap" class="ft11">Skatt enligt 1 � skall inte tas ut till den del inf�rseln uppg�r till h�gst</p> <p style="position:absolute;top:744px;left:85px;white-space:nowrap" class="ft11">f�ljande kvantiteter</p> <p style="position:absolute;top:762px;left:100px;white-space:nowrap" class="ft115">1. 1 liter spritdryck, <br/>2. 3 liter starkvin,<br/>3. 20 liter vin,<br/>4. 24 liter stark�l,<br/>5. 400 cigaretter eller</p> <p style="position:absolute;top:850px;left:116px;white-space:nowrap" class="ft11">200 cigariller eller </p> <p style="position:absolute;top:-4px;left:90px;white-space:nowrap" class="ft110"> </p> <p style="position:absolute;top:894px;left:85px;white-space:nowrap" class="ft110">1</p> <p style="position:absolute;top:-8px;left:92px;white-space:nowrap" class="ft111"> </p> <p style="position:absolute;top:895px;left:93px;white-space:nowrap" class="ft112">Prop. 1999/2000:121, bet. 1999/2000:SkU23, rskr. 1999/2000:247.</p> <p style="position:absolute;top:-4px;left:96px;white-space:nowrap" class="ft110"> </p> <p style="position:absolute;top:906px;left:85px;white-space:nowrap" class="ft110">2</p> <p style="position:absolute;top:-8px;left:98px;white-space:nowrap" class="ft111"> </p> <p style="position:absolute;top:908px;left:93px;white-space:nowrap" class="ft112">Senaste lydelse 1999:1071.</p> <p style="position:absolute;top:-4px;left:101px;white-space:nowrap" class="ft110"> </p> <p style="position:absolute;top:919px;left:85px;white-space:nowrap" class="ft110">3</p> <p style="position:absolute;top:-8px;left:102px;white-space:nowrap" class="ft111"> </p> <p style="position:absolute;top:921px;left:93px;white-space:nowrap" class="ft112">Senaste lydelse 1999:1329.</p> <p style="position:absolute;top:175px;left:547px;white-space:nowrap" class="ft113"><b>SFS 2000:544</b></p> <p style="position:absolute;top:201px;left:547px;white-space:nowrap" class="ft116">Utkom fr�n trycket<br/>den 26 juni 2000</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:114px;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:-10px;left:119px;white-space:nowrap" class="ft22"><b> </b></p> <p style="position:absolute;top:52px;left:38px;white-space:nowrap" class="ft22"><b>SFS 2000:544</b></p> <p style="position:absolute;top:-5px;left:122px;white-space:nowrap" class="ft23"> </p> <p style="position:absolute;top:942px;left:493px;white-space:nowrap" class="ft24">Fakta Info Direkt, tel. 08-587 671 00</p> <p style="position:absolute;top:952px;left:505px;white-space:nowrap" class="ft24">Elanders Gotab, Stockholm 2000</p> <p style="position:absolute;top:-9px;left:125px;white-space:nowrap" class="ft20"> </p> <p style="position:absolute;top:51px;left:204px;white-space:nowrap" class="ft25">100 cigarrer eller<br/>550 gram r�ktobakt.</p> <p style="position:absolute;top:86px;left:188px;white-space:nowrap" class="ft21">Best�mmelser om hinder f�r den som inte fyllt 20 �r att f�ra in sprit-</p> <p style="position:absolute;top:104px;left:173px;white-space:nowrap" class="ft25">drycker, vin och stark�l i landet finns i 4 kap. 2 � alkohollagen (1994:1738).<br/>En best�mmelse om f�rbud f�r den som inte fyllt 18 �r att f�ra in tobaks-<br/>varor i landet finns i 13 � tobakslagen (1993:581).</p> <p style="position:absolute;top:-9px;left:128px;white-space:nowrap" class="ft20"> </p> <p style="position:absolute;top:175px;left:188px;white-space:nowrap" class="ft21">Denna lag tr�der i kraft den 1 juli 2000. �ldre f�reskrifter g�ller fort-</p> <p style="position:absolute;top:193px;left:173px;white-space:nowrap" class="ft21">farande f�r varor som har f�rts in till Sverige f�re ikrafttr�dandet.</p> <p style="position:absolute;top:228px;left:173px;white-space:nowrap" class="ft21">P� regeringens v�gnar</p> <p style="position:absolute;top:264px;left:173px;white-space:nowrap" class="ft21">BOSSE RINGHOLM</p> <p style="position:absolute;top:281px;left:404px;white-space:nowrap" class="ft25">Agneta Bergqvist<br/>(Finansdepartementet)</p> </div> </div> ;