SFS 2022:157 Lag om Europeiska unionens punktskatteområde

<div><style type="text/css"> <!-- p {margin: 0; padding: 0;} .ft10{font-size:17px;font-family:BCDEEE+TimesNewRomanPSMT;color:#000000;} .ft11{font-size:19px;font-family:BCDFEE+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:14px;font-family:BCDEEE+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:BCDFEE+TimesNewRomanPS;color:#000000;} .ft14{font-size:21px;font-family:BCDFEE+TimesNewRomanPS;color:#000000;} .ft15{font-size:11px;font-family:BCDEEE+TimesNewRomanPSMT;color:#000000;} .ft16{font-size:17px;font-family:BCDFEE+TimesNewRomanPS;color:#000000;} .ft17{font-size:9px;font-family:BCDEEE+TimesNewRomanPSMT;color:#000000;} .ft18{font-size:13px;font-family:BCDEEE+TimesNewRomanPSMT;color:#000000;} .ft19{font-size:19px;font-family:BCDFEE+TimesNewRomanPS;color:#000000;} .ft110{font-size:19px;font-family:FLQJLD+TimesNewRomanPS;color:#000000;} .ft111{font-size:14px;font-family:BCDEEE+TimesNewRomanPSMT;color:#000000;} .ft112{font-size:14px;font-family:YDETRR+TimesNewRomanPSMT;color:#000000;} .ft113{font-size:17px;line-height:20px;font-family:BCDEEE+TimesNewRomanPSMT;color:#000000;} .ft114{font-size:13px;line-height:16px;font-family:BCDEEE+TimesNewRomanPSMT;color:#000000;} .ft115{font-size:14px;line-height:17px;font-family:BCDEEE+TimesNewRomanPSMT;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft20{font-size:16px;font-family:BCDFEE+TimesNewRomanPS;color:#000000;} .ft21{font-size:16px;font-family:AUBVZN+TimesNewRomanPS;color:#000000;} .ft22{font-size:17px;font-family:BCDEEE+TimesNewRomanPSMT;color:#000000;} .ft23{font-size:17px;line-height:20px;font-family:BCDEEE+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</b></p> <p style="position:absolute;top:1147px;left:37px;white-space:nowrap" class="ft11"><b> 7 8 9 0</b></p> <p style="position:absolute;top:1088px;left:37px;white-space:nowrap" class="ft11"><b> </b></p> <p style="position:absolute;top:1233px;left:56px;white-space:nowrap" class="ft12">1 </p> <p style="position:absolute;top:1222px;left:56px;white-space:nowrap" class="ft12">2 </p> <p style="position:absolute;top:1211px;left:56px;white-space:nowrap" class="ft12">3 </p> <p style="position:absolute;top:1200px;left:56px;white-space:nowrap" class="ft12">4 </p> <p style="position:absolute;top:1188px;left:56px;white-space:nowrap" class="ft12">5 </p> <p style="position:absolute;top:1177px;left:56px;white-space:nowrap" class="ft12">6 </p> <p style="position:absolute;top:1166px;left:56px;white-space:nowrap" class="ft12">7 </p> <p style="position:absolute;top:1155px;left:56px;white-space:nowrap" class="ft12">8 </p> <p style="position:absolute;top:1143px;left:56px;white-space:nowrap" class="ft12">9 </p> <p style="position:absolute;top:1132px;left:56px;white-space:nowrap" class="ft12">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 Europeiska unionens punktskatteomr�de </b></p> <p style="position:absolute;top:284px;left:98px;white-space:nowrap" class="ft10">Utf�rdad den 3 mars 2022 </p> <p style="position:absolute;top:325px;left:98px;white-space:nowrap" class="ft10">Enligt riksdagens beslut1 f�reskrivs2 f�ljande. </p> <p style="position:absolute;top:386px;left:98px;white-space:nowrap" class="ft113"><b>1 �</b> Vid till�mpningen av lagen (1994:1776) om skatt p� energi, lagen <br/>(2022:155) om tobaksskatt och lagen (2022:156) om alkoholskatt ska <br/>Europeiska unionens punktskatteomr�de avse unionens territorium, som <br/>detta definieras i artikel 52 i f�rdraget om Europeiska unionen och artikel <br/>355 i f�rdraget om Europeiska unionens funktionss�tt. </p> <p style="position:absolute;top:509px;left:98px;white-space:nowrap" class="ft113"><b>2 �</b> F�ljande territorier, som ing�r i Europeiska unionens tullomr�de, ska <br/>inte ing� i Europeiska unionens punktskatteomr�de: </p> <p style="position:absolute;top:550px;left:115px;white-space:nowrap" class="ft113">1. Kanarie�arna,<br/>2. de franska territorier som avses i artiklarna 349 och 355.1 i f�rdraget</p> <p style="position:absolute;top:591px;left:98px;white-space:nowrap" class="ft10">om Europeiska unionens funktionss�tt, </p> <p style="position:absolute;top:611px;left:115px;white-space:nowrap" class="ft113">3. �land,<br/>4. Kanal�arna.</p> <p style="position:absolute;top:672px;left:98px;white-space:nowrap" class="ft113"><b>3 �</b> De territorier som omfattas av till�mpningsomr�det f�r artikel 355.3 i <br/>f�rdraget om Europeiska unionens funktionss�tt ska inte ing� i Europeiska <br/>unionens punktskatteomr�de. </p> <p style="position:absolute;top:754px;left:98px;white-space:nowrap" class="ft113"><b>4 �</b> F�ljande territorier, som inte ing�r i Europeiska unionens tullomr�de, <br/>ska inte ing� i Europeiska unionens punktskatteomr�de: </p> <p style="position:absolute;top:795px;left:115px;white-space:nowrap" class="ft113">1. �n Helgoland,<br/>2. territoriet B�singen,<br/>3. Ceuta,<br/>4. Melilla,<br/>5. Livigno.</p> <p style="position:absolute;top:917px;left:98px;white-space:nowrap" class="ft113"><b>5 �</b> Monaco, San Marino, Isle of Man och F�renade kungarikets suver�na <br/>basomr�den Akrotiri och Dhekelia ska anses ing� i Europeiska unionens <br/>punktskatteomr�de. </p> <p style="position:absolute;top:979px;left:115px;white-space:nowrap" class="ft10">Flyttningar av punktskattepliktiga varor som utg�r fr�n eller �r avsedda </p> <p style="position:absolute;top:999px;left:98px;white-space:nowrap" class="ft10">f�r </p> <p style="position:absolute;top:1019px;left:115px;white-space:nowrap" class="ft10">1. Monaco behandlas som flyttningar som utg�r fr�n eller �r avsedda f�r</p> <p style="position:absolute;top:1040px;left:98px;white-space:nowrap" class="ft10">Frankrike, </p> <p style="position:absolute;top:1108px;left:98px;white-space:nowrap" class="ft114">1 Prop. 2021/22:61, bet. 2021/22:SkU9, rskr. 2021/22:161. <br/>2 Jfr r�dets direktiv (EU) 2020/262 av den 19 december 2019 om allm�nna regler f�r punktskatt, <br/>i den ursprungliga lydelsen. </p> <p style="position:absolute;top:224px;left:649px;white-space:nowrap" class="ft19"><b>SFS</b></p> <p style="position:absolute;top:221px;left:683px;white-space:nowrap" class="ft110"><b> 2022:157 </b></p> <p style="position:absolute;top:247px;left:649px;white-space:nowrap" class="ft115">Publicerad <br/>den</p> <p style="position:absolute;top:263px;left:671px;white-space:nowrap" class="ft112"> 11 mars 2022 </p> </div> <div id="page2-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:51px;left:676px;white-space:nowrap" class="ft20"><b>SFS</b></p> <p style="position:absolute;top:49px;left:705px;white-space:nowrap" class="ft21"><b> 2022:157 </b></p> <p style="position:absolute;top:1128px;left:794px;white-space:nowrap" class="ft22">2 </p> <p style="position:absolute;top:52px;left:115px;white-space:nowrap" class="ft22">2. San Marino behandlas som flyttningar som utg�r fr�n eller �r avsedda</p> <p style="position:absolute;top:72px;left:98px;white-space:nowrap" class="ft22">f�r Italien, </p> <p style="position:absolute;top:92px;left:115px;white-space:nowrap" class="ft22">3. Isle of Man behandlas som flyttningar som utg�r fr�n eller �r avsedda</p> <p style="position:absolute;top:113px;left:98px;white-space:nowrap" class="ft22">f�r F�renade kungariket, </p> <p style="position:absolute;top:133px;left:115px;white-space:nowrap" class="ft22">4. F�renade kungarikets suver�na basomr�den Akrotiri och Dhekelia</p> <p style="position:absolute;top:154px;left:98px;white-space:nowrap" class="ft22">behandlas som flyttningar som utg�r fr�n eller �r avsedda f�r Cypern, </p> <p style="position:absolute;top:174px;left:115px;white-space:nowrap" class="ft22">5. Jungholz och Mittelberg (Kleines Walsertal) behandlas som flyttningar</p> <p style="position:absolute;top:195px;left:98px;white-space:nowrap" class="ft22">som utg�r fr�n eller �r avsedda f�r Tyskland. </p> <p style="position:absolute;top:237px;left:115px;white-space:nowrap" class="ft22">Denna lag tr�der i kraft den 13 februari 2023. </p> <p style="position:absolute;top:278px;left:98px;white-space:nowrap" class="ft22">P� regeringens v�gnar </p> <p style="position:absolute;top:319px;left:98px;white-space:nowrap" class="ft22">MAGDALENA ANDERSSON </p> <p style="position:absolute;top:339px;left:385px;white-space:nowrap" class="ft23">MIKAEL DAMBERG <br/>(Finansdepartementet) </p> </div> </div> ;