SFS 2023:213 Lag om ändring i lagen (2022:155) om tobaksskatt

<div><style type="text/css"> <!-- p {margin: 0; padding: 0;} .ft10{font-size:17px;font-family:FAAAAJ+TimesNewRomanPSMT;color:#000000;} .ft11{font-size:19px;font-family:FAAABE+TimesNewRomanPS;color:#ffffff;-moz-transform: matrix( 0, 1, 1, 0, 0, 0);-webkit-transform: matrix( 0, 1, 1, 0, 0, 0);-o-transform: matrix( 0, 1, 1, 0, 0, 0);-ms-transform: matrix( 0, 1, 1, 0, 0, 0);-moz-transform-origin: left 75%;-webkit-transform-origin: left 75%;-o-transform-origin: left 75%;-ms-transform-origin: left 75%;} .ft12{font-size:15px;font-family:FAAAAJ+TimesNewRomanPSMT;color:#ffffff;-moz-transform: matrix( 0, 1, 1, 0, 0, 0);-webkit-transform: matrix( 0, 1, 1, 0, 0, 0);-o-transform: matrix( 0, 1, 1, 0, 0, 0);-ms-transform: matrix( 0, 1, 1, 0, 0, 0);-moz-transform-origin: left 75%;-webkit-transform-origin: left 75%;-o-transform-origin: left 75%;-ms-transform-origin: left 75%;} .ft13{font-size:28px;font-family:FAAABE+TimesNewRomanPS;color:#000000;} .ft14{font-size:21px;font-family:FAAABE+TimesNewRomanPS;color:#000000;} .ft15{font-size:11px;font-family:FAAAAJ+TimesNewRomanPSMT;color:#000000;} .ft16{font-size:18px;font-family:FAAABE+TimesNewRomanPS;color:#000000;} .ft17{font-size:17px;font-family:FAAABE+TimesNewRomanPS;color:#000000;} .ft18{font-size:9px;font-family:FAAAAJ+TimesNewRomanPSMT;color:#000000;} .ft19{font-size:13px;font-family:FAAAAJ+TimesNewRomanPSMT;color:#000000;} .ft110{font-size:19px;font-family:FAAABE+TimesNewRomanPS;color:#000000;} .ft111{font-size:19px;font-family:ROBCXQ+TimesNewRomanPS;color:#000000;} .ft112{font-size:15px;font-family:FAAAAJ+TimesNewRomanPSMT;color:#000000;} .ft113{font-size:15px;font-family:HZBUNK+TimesNewRomanPSMT;color:#000000;} .ft114{font-size:17px;line-height:20px;font-family:FAAAAJ+TimesNewRomanPSMT;color:#000000;} .ft115{font-size:18px;line-height:30px;font-family:FAAABE+TimesNewRomanPS;color:#000000;} .ft116{font-size:15px;line-height:17px;font-family:FAAAAJ+TimesNewRomanPSMT;color:#000000;} --> </style> <div id="page1-div" style="position:relative;width:892px;height:1262px;"> <img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:1128px;left:794px;white-space:nowrap" class="ft10">1</p> <p style="position:absolute;top:1229px;left:37px;white-space:nowrap" class="ft11"><b>1 2 3 4 5 6 7 8 9 0 </b>1 2 3 4 5 6 7 8 9 0</p> <p style="position:absolute;top:155px;left:98px;white-space:nowrap" class="ft13"><b>Svensk f�rfattningssamling </b></p> <p style="position:absolute;top:223px;left:98px;white-space:nowrap" class="ft14"><b>Lag </b></p> <p style="position:absolute;top:246px;left:98px;white-space:nowrap" class="ft14"><b>om �ndring i lagen (2022:155) om tobaksskatt </b></p> <p style="position:absolute;top:284px;left:98px;white-space:nowrap" class="ft10">Utf�rdad den 27 april 2023 </p> <p style="position:absolute;top:325px;left:98px;white-space:nowrap" class="ft114">Enligt riksdagens beslut1 f�reskrivs att 11 kap. 4 � lagen (2022:155) om <br/>tobaksskatt ska ha f�ljande lydelse. </p> <p style="position:absolute;top:406px;left:98px;white-space:nowrap" class="ft115"><b>11 kap. <br/>4 �</b> En godk�nd lagerh�llare f�r g�ra avdrag f�r skatt p� </p> <p style="position:absolute;top:457px;left:115px;white-space:nowrap" class="ft10">1. tuggtobak och �vrig tobak som har levererats till en k�pare i ett annat</p> <p style="position:absolute;top:477px;left:98px;white-space:nowrap" class="ft10">EU-land, och </p> <p style="position:absolute;top:498px;left:115px;white-space:nowrap" class="ft114">2. snus, tuggtobak och �vrig tobak som<br/>a) har f�rst�rts genom of�rutsedda h�ndelser eller force majeure,<br/>b) har exporterats eller f�rts till en frizon f�r annat �ndam�l �n att</p> <p style="position:absolute;top:559px;left:98px;white-space:nowrap" class="ft10">f�rbrukas d�r, eller </p> <p style="position:absolute;top:579px;left:115px;white-space:nowrap" class="ft10">c) har levererats till en s�dan f�rv�rvare som avses i 10 kap. 8487 �� </p> <p style="position:absolute;top:600px;left:98px;white-space:nowrap" class="ft114">merv�rdesskattelagen (2023:200), i den omfattning som frihet fr�n tobaks-<br/>skatt g�ller i det EU-landet. </p> <p style="position:absolute;top:662px;left:115px;white-space:nowrap" class="ft114">1. Denna lag tr�der i kraft den 1 juli 2023.<br/>2. �ldre f�reskrifter g�ller fortfarande f�r f�rh�llanden som h�nf�r sig till</p> <p style="position:absolute;top:703px;left:98px;white-space:nowrap" class="ft10">tiden f�re ikrafttr�dandet. </p> <p style="position:absolute;top:744px;left:98px;white-space:nowrap" class="ft10">P� regeringens v�gnar </p> <p style="position:absolute;top:785px;left:98px;white-space:nowrap" class="ft10">NIKLAS WYKMAN </p> <p style="position:absolute;top:805px;left:385px;white-space:nowrap" class="ft114">Linnea Westman <br/>(Finansdepartementet) </p> <p style="position:absolute;top:1141px;left:98px;white-space:nowrap" class="ft18">1 Prop. 2022/23:46, bet. 2022/23:SkU10, rskr. 2022/23:167. </p> <p style="position:absolute;top:224px;left:649px;white-space:nowrap" class="ft110"><b>SFS</b></p> <p style="position:absolute;top:221px;left:683px;white-space:nowrap" class="ft111"><b> 2023:213</b></p> <p style="position:absolute;top:247px;left:649px;white-space:nowrap" class="ft116">Publicerad<br/>den</p> <p style="position:absolute;top:263px;left:671px;white-space:nowrap" class="ft113"> 3 maj 2023</p> </div> </div> ;