SFS 2001:822 Lag om ändring i lagen (1994:1564) om alkoholskatt

<div><style type="text/css"> <!-- p {margin: 0; padding: 0;} .ft10{font-size:15px;font-family:AHEDPM+Times;color:#000000;} .ft11{font-size:14px;font-family:AHEDPM+Times;color:#000000;} .ft12{font-size:27px;font-family:AHEEBC+Times;color:#000000;} .ft13{font-size:19px;font-family:AHEEBC+Times;color:#000000;} .ft14{font-size:9px;font-family:AHEDPM+Times;color:#000000;} .ft15{font-size:8px;font-family:AHEDPM+Times;color:#000000;} .ft16{font-size:15px;font-family:AHEEBC+Times;color:#000000;} .ft17{font-size:14px;font-family:AHEEBC+Times;color:#000000;} .ft18{font-size:7px;font-family:AHEDPM+Times;color:#000000;} .ft19{font-size:13px;font-family:AHEDPM+Times;color:#000000;} .ft110{font-size:12px;font-family:AHEDPM+Times;color:#000000;} .ft111{font-size:17px;font-family:AHEEBC+Times;color:#000000;} .ft112{font-size:19px;line-height:19px;font-family:AHEEBC+Times;color:#000000;} .ft113{font-size:14px;line-height:17px;font-family:AHEDPM+Times;color:#000000;} .ft114{font-size:12px;line-height:16px;font-family:AHEDPM+Times;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft20{font-size:15px;font-family:AHEDPM+Times;color:#000000;} .ft21{font-size:14px;font-family:AHEDPM+Times;color:#000000;} .ft22{font-size:16px;font-family:AHEEBC+Times;color:#000000;} .ft23{font-size:9px;font-family:AHEDPM+Times;color:#000000;} .ft24{font-size:8px;font-family:AHEDPM+Times;color:#000000;} .ft25{font-size:14px;line-height:17px;font-family:AHEDPM+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:187px;left:85px;white-space:nowrap" class="ft112"><b>Lag<br/>om �ndring i lagen (1994:1564) om alkoholskatt;</b></p> <p style="position:absolute;top:-9px;left:15px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:243px;left:85px;white-space:nowrap" class="ft11">utf�rdad den 8 november 2001.</p> <p style="position:absolute;top:279px;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:277px;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:279px;left:245px;white-space:nowrap" class="ft11"> f�reskrivs att 3 och 4 �� lagen (1994:1564) om</p> <p style="position:absolute;top:296px;left:85px;white-space:nowrap" class="ft11">alkoholskatt 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:332px;left:85px;white-space:nowrap" class="ft17"><b>3 �</b></p> <p style="position:absolute;top:-5px;left:29px;white-space:nowrap" class="ft14"> </p> <p style="position:absolute;top:330px;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:332px;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:332px;left:122px;white-space:nowrap" class="ft11">Skatt skall betalas f�r vin som h�nf�rs till KN-nr 2204 och 2205 om</p> <p style="position:absolute;top:349px;left:85px;white-space:nowrap" class="ft11">alkoholhalten uppkommit enbart genom j�sning och </p> <p style="position:absolute;top:367px;left:100px;white-space:nowrap" class="ft11">1. alkoholhalten �verstiger 1,2 volymprocent men uppg�r till h�gst</p> <p style="position:absolute;top:385px;left:85px;white-space:nowrap" class="ft11">15 volymprocent, eller </p> <p style="position:absolute;top:402px;left:100px;white-space:nowrap" class="ft11">2. alkoholhalten �verstiger 15 volymprocent men uppg�r till h�gst</p> <p style="position:absolute;top:420px;left:85px;white-space:nowrap" class="ft11">18 volymprocent och vinet producerats utan tillsatser.</p> <p style="position:absolute;top:438px;left:100px;white-space:nowrap" class="ft113">Skatt tas ut per liter f�r<br/>drycker med en alkoholhalt �ver 2,25 men inte �ver 4,5 volymprocent</p> <p style="position:absolute;top:473px;left:85px;white-space:nowrap" class="ft11">med 7,58 kronor, </p> <p style="position:absolute;top:490px;left:100px;white-space:nowrap" class="ft11">drycker med en alkoholhalt �ver 4,5 men inte �ver 7 volymprocent med</p> <p style="position:absolute;top:508px;left:85px;white-space:nowrap" class="ft11">11,20 kronor, </p> <p style="position:absolute;top:526px;left:100px;white-space:nowrap" class="ft11">drycker med en alkoholhalt �ver 7 men inte �ver 8,5 volymprocent med</p> <p style="position:absolute;top:543px;left:85px;white-space:nowrap" class="ft11">15,41 kronor, </p> <p style="position:absolute;top:561px;left:100px;white-space:nowrap" class="ft11">drycker med en alkoholhalt �ver 8,5 men inte �ver 15 volymprocent med</p> <p style="position:absolute;top:579px;left:85px;white-space:nowrap" class="ft11">22,08 kronor, och f�r</p> <p style="position:absolute;top:596px;left:100px;white-space:nowrap" class="ft11">drycker med en alkoholhalt �ver 15 men inte �ver 18 volymprocent med</p> <p style="position:absolute;top:614px;left:85px;white-space:nowrap" class="ft11">45,17 kronor.</p> <p style="position:absolute;top:632px;left:100px;white-space:nowrap" class="ft11">F�r vin med en alkoholhalt om h�gst 2,25 volymprocent tas skatt ut med</p> <p style="position:absolute;top:649px;left:85px;white-space:nowrap" class="ft11">0 kronor.</p> <p style="position:absolute;top:-9px;left:39px;white-space:nowrap" class="ft16"><b> </b></p> <p style="position:absolute;top:685px;left:85px;white-space:nowrap" class="ft17"><b>4 �</b></p> <p style="position:absolute;top:-5px;left:42px;white-space:nowrap" class="ft14"> </p> <p style="position:absolute;top:683px;left:103px;white-space:nowrap" class="ft15">3</p> <p style="position:absolute;top:-9px;left:45px;white-space:nowrap" class="ft16"><b> </b></p> <p style="position:absolute;top:685px;left:108px;white-space:nowrap" class="ft17"><b> </b></p> <p style="position:absolute;top:-9px;left:48px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:685px;left:122px;white-space:nowrap" class="ft11">Skatt skall betalas f�r andra j�sta drycker �n vin eller �l som h�nf�rs</p> <p style="position:absolute;top:702px;left:85px;white-space:nowrap" class="ft113">till KN-nr 2206 samt s�dana drycker som h�nf�rs till KN-nr 2204 och 2205<br/>men som inte omfattas av skatteplikt enligt 3 �, om alkoholhalten �verstiger<br/>1,2 men inte 10 volymprocent eller om alkoholhalten �verstiger 10 men inte<br/>15 volymprocent under f�ruts�ttning att alkoholhalten uteslutande har upp-<br/>kommit genom j�sning.</p> <p style="position:absolute;top:791px;left:100px;white-space:nowrap" class="ft113">Skatt tas ut per liter f�r<br/>drycker med en alkoholhalt �ver 2,25 men inte �ver 4,5 volymprocent</p> <p style="position:absolute;top:826px;left:85px;white-space:nowrap" class="ft11">med 7,58 kronor, </p> <p style="position:absolute;top:844px;left:100px;white-space:nowrap" class="ft11">drycker med en alkoholhalt �ver 4,5 men inte �ver 7 volymprocent med</p> <p style="position:absolute;top:861px;left:85px;white-space:nowrap" class="ft11">11,20 kronor, </p> <p style="position:absolute;top:-4px;left:53px;white-space:nowrap" class="ft18"> </p> <p style="position:absolute;top:894px;left:85px;white-space:nowrap" class="ft18">1</p> <p style="position:absolute;top:-8px;left:54px;white-space:nowrap" class="ft19"> </p> <p style="position:absolute;top:895px;left:93px;white-space:nowrap" class="ft110">Prop. 2000/01:144, bet. 2001/02:SkU2, rskr. 2001/02:5.</p> <p style="position:absolute;top:-4px;left:59px;white-space:nowrap" class="ft18"> </p> <p style="position:absolute;top:906px;left:85px;white-space:nowrap" class="ft18">2</p> <p style="position:absolute;top:-8px;left:60px;white-space:nowrap" class="ft19"> </p> <p style="position:absolute;top:908px;left:93px;white-space:nowrap" class="ft110">Senaste lydelse 1998:595.</p> <p style="position:absolute;top:-4px;left:63px;white-space:nowrap" class="ft18"> </p> <p style="position:absolute;top:919px;left:85px;white-space:nowrap" class="ft18">3</p> <p style="position:absolute;top:-8px;left:65px;white-space:nowrap" class="ft19"> </p> <p style="position:absolute;top:921px;left:93px;white-space:nowrap" class="ft110">Senaste lydelse 1998:595.</p> <p style="position:absolute;top:175px;left:547px;white-space:nowrap" class="ft111"><b>SFS 2001:822</b></p> <p style="position:absolute;top:200px;left:547px;white-space:nowrap" class="ft114">Utkom fr�n trycket<br/>den 27 november 2001</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:77px;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:81px;white-space:nowrap" class="ft22"><b> </b></p> <p style="position:absolute;top:51px;left:38px;white-space:nowrap" class="ft22"><b>SFS 2001:822</b></p> <p style="position:absolute;top:-5px;left:84px;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:951px;left:505px;white-space:nowrap" class="ft24">Elanders Gotab, Stockholm 2001</p> <p style="position:absolute;top:-9px;left:87px;white-space:nowrap" class="ft20"> </p> <p style="position:absolute;top:51px;left:188px;white-space:nowrap" class="ft21">drycker med en alkoholhalt �ver 7 men inte �ver 8,5 volymprocent med</p> <p style="position:absolute;top:68px;left:173px;white-space:nowrap" class="ft21">15.41 kronor, och f�r </p> <p style="position:absolute;top:86px;left:188px;white-space:nowrap" class="ft21">drycker med en alkoholhalt �ver 8,5 men inte �ver 15 volymprocent med</p> <p style="position:absolute;top:104px;left:173px;white-space:nowrap" class="ft21">22,08 kronor.</p> <p style="position:absolute;top:121px;left:188px;white-space:nowrap" class="ft21">F�r andra j�sta drycker med en alkoholhalt om h�gst 2,25 volymprocent</p> <p style="position:absolute;top:139px;left:173px;white-space:nowrap" class="ft21">tas skatt ut med 0 kronor.</p> <p style="position:absolute;top:-9px;left:90px;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 december 2001. �ldre f�reskrifter g�ller</p> <p style="position:absolute;top:193px;left:173px;white-space:nowrap" class="ft21">fortfarande f�r fall d� skattskyldighet intr�tt 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:263px;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> ;