SFS 2000:480 Lag om ändring i lagen (1994:1563) om tobaksskatt

<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 (1994:1563) om tobaksskatt;</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 8 juni 2000.</p> <p style="position:absolute;top:284px;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: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:284px;left:245px;white-space:nowrap" class="ft11"> f�reskrivs i fr�ga om lagen (1994:1563) om to-</p> <p style="position:absolute;top:301px;left:85px;white-space:nowrap" class="ft11">baksskatt</p> <p style="position:absolute;top:-9px;left:26px;white-space:nowrap" class="ft16"><i> </i></p> <p style="position:absolute;top:319px;left:100px;white-space:nowrap" class="ft17"><i>dels</i></p> <p style="position:absolute;top:-9px;left:29px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:319px;left:123px;white-space:nowrap" class="ft11"> att 4, 31 c och 35 �� skall ha f�ljande lydelse,</p> <p style="position:absolute;top:-9px;left:33px;white-space:nowrap" class="ft16"><i> </i></p> <p style="position:absolute;top:337px;left:100px;white-space:nowrap" class="ft17"><i>dels</i></p> <p style="position:absolute;top:-9px;left:36px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:337px;left:123px;white-space:nowrap" class="ft11"> att det i lagen skall inf�ras en ny paragraf, 9 b �, av f�ljande lydelse.</p> <p style="position:absolute;top:-9px;left:41px;white-space:nowrap" class="ft18"><b> </b></p> <p style="position:absolute;top:372px;left:85px;white-space:nowrap" class="ft19"><b>4 �</b></p> <p style="position:absolute;top:-9px;left:44px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:372px;left:118px;white-space:nowrap" class="ft11">Cigaretter f�r inte tillhandah�llas f�r f�rs�ljning annat �n i originalf�r-</p> <p style="position:absolute;top:390px;left:85px;white-space:nowrap" class="ft115">packning f�rsedd med s�rskild m�rkning med uppgift om detaljhandelspri-<br/>set. Detta g�ller dock inte cigaretter som upplagshavare tillhandah�ller f�r<br/>f�rs�ljning i exportbutik enligt lagen (1999:445) om exportbutiker. </p> <p style="position:absolute;top:-9px;left:48px;white-space:nowrap" class="ft18"><b> </b></p> <p style="position:absolute;top:460px;left:85px;white-space:nowrap" class="ft19"><b>9 b �</b></p> <p style="position:absolute;top:-9px;left:51px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:460px;left:129px;white-space:nowrap" class="ft11">Skattskyldighet enligt 9 � f�rsta stycket 7 f�religger inte f�r varor</p> <p style="position:absolute;top:478px;left:85px;white-space:nowrap" class="ft115">som f�rv�rvats skattefritt enligt 31 e � och som f�rst�rts genom olycksh�n-<br/>delse eller force majeure.</p> <p style="position:absolute;top:-9px;left:56px;white-space:nowrap" class="ft18"><b> </b></p> <p style="position:absolute;top:531px;left:85px;white-space:nowrap" class="ft19"><b>31 c �</b></p> <p style="position:absolute;top:-5px;left:59px;white-space:nowrap" class="ft14"> </p> <p style="position:absolute;top:529px;left:121px;white-space:nowrap" class="ft15">2</p> <p style="position:absolute;top:-9px;left:62px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:531px;left:139px;white-space:nowrap" class="ft11">Skattemyndigheten i Stockholm, Skattemyndigheten i Malm�,</p> <p style="position:absolute;top:548px;left:85px;white-space:nowrap" class="ft115">Skattemyndigheten i G�teborg eller Skattemyndigheten i G�vle f�r fatta be-<br/>slut om f�rel�ggande enligt 31 a � eller besluta och genomf�ra revision en-<br/>ligt 31 b � i beskattningsmyndighetens st�lle.</p> <p style="position:absolute;top:-9px;left:65px;white-space:nowrap" class="ft18"><b> </b></p> <p style="position:absolute;top:619px;left:85px;white-space:nowrap" class="ft19"><b>35 �</b></p> <p style="position:absolute;top:-5px;left:69px;white-space:nowrap" class="ft14"> </p> <p style="position:absolute;top:617px;left:111px;white-space:nowrap" class="ft15">3</p> <p style="position:absolute;top:-9px;left:71px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:619px;left:129px;white-space:nowrap" class="ft11">Beslut enligt 31 a och 31 b �� f�r inte �verklagas. �vriga beslut en-</p> <p style="position:absolute;top:637px;left:85px;white-space:nowrap" class="ft115">ligt denna lag f�r �verklagas hos allm�n f�rvaltningsdomstol av den skatt-<br/>skyldige, s�kanden och s�ljare som avses i 5 �.</p> <p style="position:absolute;top:-9px;left:75px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:691px;left:100px;white-space:nowrap" class="ft115">1. Denna lag tr�der i kraft den 1 juli 2000.<br/>2. Om Skattemyndigheten i G�vle har meddelat ett beslut f�re ikrafttr�-</p> <p style="position:absolute;top:726px;left:85px;white-space:nowrap" class="ft115">dandet och beslutet har �verklagats, skall Riksskatteverket f�ra det allm�n-<br/>nas talan i allm�n f�rvaltningsdomstol.</p> <p style="position:absolute;top:761px;left:100px;white-space:nowrap" class="ft11">3. De nya best�mmelserna i 9 b � g�ller inte f�r f�rh�llanden som h�nf�r</p> <p style="position:absolute;top:779px;left:85px;white-space:nowrap" class="ft11">sig till tiden f�re ikrafttr�dandet.</p> <p style="position:absolute;top:-4px;left:80px;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:81px;white-space:nowrap" class="ft111"> </p> <p style="position:absolute;top:895px;left:93px;white-space:nowrap" class="ft112">Prop. 1999/2000:105, bet. 1999/2000:SkU22, rskr. 1999/2000:246.</p> <p style="position:absolute;top:-4px;left:86px;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:87px;white-space:nowrap" class="ft111"> </p> <p style="position:absolute;top:908px;left:93px;white-space:nowrap" class="ft112">Senaste lydelse 1998:1678. �ndringen inneb�r bl.a. att andra stycket upph�vs.</p> <p style="position:absolute;top:-4px;left:90px;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:92px;white-space:nowrap" class="ft111"> </p> <p style="position:absolute;top:921px;left:93px;white-space:nowrap" class="ft112">Senaste lydelse 1998:1678. �ndringen inneb�r bl.a. att andra stycket upph�vs.</p> <p style="position:absolute;top:175px;left:547px;white-space:nowrap" class="ft113"><b>SFS 2000:480</b></p> <p style="position:absolute;top:201px;left:547px;white-space:nowrap" class="ft116">Utkom fr�n trycket<br/>den 19 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:104px;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:108px;white-space:nowrap" class="ft22"><b> </b></p> <p style="position:absolute;top:52px;left:38px;white-space:nowrap" class="ft22"><b>SFS 2000:480</b></p> <p style="position:absolute;top:-5px;left:111px;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:114px;white-space:nowrap" class="ft20"> </p> <p style="position:absolute;top:51px;left:173px;white-space:nowrap" class="ft21">P� regeringens v�gnar</p> <p style="position:absolute;top:86px;left:173px;white-space:nowrap" class="ft21">BOSSE RINGHOLM</p> <p style="position:absolute;top:104px;left:404px;white-space:nowrap" class="ft25">Agneta Bergqvist<br/>(Finansdepartementet)</p> </div> </div> ;