2288655 GV0311 2007/08 11 prop prop prop Proposition 2007/08:11 Proposition Proposition FI SkU 11 0 2007-10-09 00:00:00 2024-08-06 08:08:55 2007-10-09 00:00:00 Vissa punktskattefrågor m.m. med anledning av budgetpropositionen för 2008 hämtad_2 html-ec https://data.riksdagen.se/dokument/GV0311/text https://data.riksdagen.se/dokument/GV0311 https://data.riksdagen.se/dokumentstatus/GV0311 <div style="margin:3px;"> <STYLE type="text/css"> body {margin-top: 0px;margin-left: 0px;} #page_1 {position:relative; overflow: hidden;z:b;margin:6px 0px 21px 10px ;padding: 0px;border: none;width: 676px;} #page_1 #p1dimg1 {position:absolute;top:0px;left:441px;z-index:-1;width:84px;height:127px;} #page_1 #p1dimg1 #p1img1 {width:84px;height:127px;} #page_2 {position:relative; overflow: hidden;z:b;margin:16px 0px 20px 10px ;padding: 0px;border: none;width: 766px;} #page_3 {position:relative; overflow: hidden;z:b;margin:16px 0px 20px 10px ;padding: 0px;border: none;width: 676px;} #page_3 #id_1 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<DIV class="dclr"></DIV> <P class="p0 ft0">Regeringens proposition 2007/08:11</P> <TABLE cellpadding=0 cellspacing=0 class="t0"> <TR> <TD class="tr0 td0"><SPAN class="p1 ft1">Vissa punktskattefrågor m.m. med anledning av</SPAN> </TD> <TD class="tr0 td1"><SPAN class="p2 ft1">Prop.</SPAN> </TD> </TR> <TR> <TD class="tr1 td2"><SPAN class="p1 ft1">budgetpropositionen för 2008</SPAN> </TD> <TD class="tr1 td3"><SPAN class="p2 ft1">2007/08:11</SPAN> </TD> </TR> </TABLE> <P class="p3 ft2">Regeringen överlämnar denna proposition till riksdagen.</P> <P class="p4 ft2">Stockholm den 4 oktober 2007</P> <P class="p5 ft3">Fredrik Reinfeldt</P> <P class="p6 ft3">Anders Borg</P> <P class="p7 ft2">(Finansdepartementet)</P> <P class="p8 ft1">Propositionens huvudsakliga innehåll</P> <TABLE cellpadding=0 cellspacing=0 class="t1"> <TR> <TD class="tr2 td4"><SPAN class="p9 ft2">I propositionen lämnas förslag till lagstiftning i olika frågor på främst</SPAN> </TD> <TD class="tr2 td5"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td4"><SPAN class="p9 ft5">punktskatteområdet, som aviserats i budgetpropositionen för 2008.</SPAN> </TD> <TD class="tr3 td5"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td4"><SPAN class="p10 ft2">Det rör sig på energi- och miljöskatteområdet om följande åtgärder:</SPAN> </TD> <TD class="tr4 td5"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td4"><SPAN class="p9 ft7">höjning av koldioxidskatten med 6 öre per kg koldioxid, höjning av</SPAN> </TD> <TD class="tr5 td5"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td4"><SPAN class="p9 ft7">energiskatten på diesel i miljöklass 1 och 2 med 20 öre per liter, höjning</SPAN> </TD> <TD class="tr5 td5"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td4"><SPAN class="p9 ft2">av avdraget för resor till och från arbetet samt tjänsteresor, uppräkning av</SPAN> </TD> <TD class="tr4 td5"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td4"><SPAN class="p9 ft7">energi- och koldioxidskattesatserna efter prisutvecklingen (indexering),</SPAN> </TD> <TD class="tr5 td5"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td4"><SPAN class="p9 ft7">sänkning av fordonsskatten för dieselpersonbilar, höjning av fordons-</SPAN> </TD> <TD class="tr5 td5"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td4"><SPAN class="p9 ft2">skatten för lätta lastbilar och bussar, sänkning av gränserna för</SPAN> </TD> <TD class="tr4 td5"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td4"><SPAN class="p9 ft7">återbetalning till jordbruket, skogsbruket och vattenbruket av skatt på</SPAN> </TD> <TD class="tr5 td5"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td4"><SPAN class="p9 ft7">bränslen respektive skatt på el från 1 000 kronor till 500 kronor samt vid</SPAN> </TD> <TD class="tr5 td5"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td4"><SPAN class="p9 ft2">uppnådd gräns återbetalning av hela beloppet, höjning av den nuvarande</SPAN> </TD> <TD class="tr4 td5"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td4"><SPAN class="p9 ft7">återbetalningen för diesel som används i jordbrukets arbetsmaskiner för</SPAN> </TD> <TD class="tr5 td5"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td4"><SPAN class="p9 ft7">att kompensera för höjningen av energiskatten på diesel, sänkning av</SPAN> </TD> <TD class="tr5 td5"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td4"><SPAN class="p9 ft2">energiskatten med 3 öre per kWh för el som förbrukas i hushålls- och</SPAN> </TD> <TD class="tr4 td5"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td4"><SPAN class="p9 ft7">servicesektorerna i vissa kommuner i norra Sverige samt höjning av</SPAN> </TD> <TD class="tr5 td5"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td4"><SPAN class="p9 ft7">elproduktionsskatterna (höjning av fastighetsskatten för vattenkraftverk</SPAN> </TD> <TD class="tr5 td5"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td4"><SPAN class="p9 ft2">från 1,7 procent till 2,2 procent samt höjning av skatten på termisk effekt</SPAN> </TD> <TD class="tr4 td5"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td4"><SPAN class="p9 ft7">i kärnkraftverk med 24 procent till 12 648 kronor per megawatt och</SPAN> </TD> <TD class="tr5 td5"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td4"><SPAN class="p9 ft7">månad).</SPAN> </TD> <TD class="tr5 td5"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td4"><SPAN class="p10 ft2">På alkoholskatteområdet föreslås en höjning av skatten på öl från</SPAN> </TD> <TD class="tr4 td5"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td4"><SPAN class="p9 ft7">1,47 kronor till 1,66 kronor per volymprocent och liter och en sänkning</SPAN> </TD> <TD class="tr5 td5"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td4"><SPAN class="p9 ft7">av skatten på vin samt andra jästa drycker än vin eller öl från</SPAN> </TD> <TD class="tr5 td5"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td4"><SPAN class="p9 ft2">22,08 kronor till 21,58 kronor per liter för drycker med en alkoholhalt</SPAN> </TD> <TD class="tr4 td5"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td4"><SPAN class="p9 ft7">över 8,5 men inte över 15 volymprocent. I fråga om tobaksbeskattningen</SPAN> </TD> <TD class="tr5 td5"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td4"><SPAN class="p9 ft7">föreslås att styckeskatten på cigaretter höjs med 3 öre från 28 öre till</SPAN> </TD> <TD rowspan=2 class="tr1 td5"><SPAN class="p11 ft2">1</SPAN> </TD> </TR> <TR> <TD class="tr6 td4"><SPAN class="p9 ft9">&nbsp;</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="page_2"> <P class="p12 ft2">31 öre per cigarett, att skatten på röktobak höjs från 975 kronor till Prop.2 007/08:11 1 560 kronor per kg samt att skatten på snus höjs från 246 kronor till</P> <P class="p13 ft7">336 kronor per kg. Vidare föreslås att beskattningen av privatinförsel av cigaretter från Slovenien ska upphöra att gälla. Det föreslås också att lotteriskatten ska sänkas från 36 procent till 35 procent av den behållning som återstår sedan de sammanlagda vinster som betalats ut till vinnarna i lotteriet räknats av från de sammanlagda insatserna.</P> <P class="p14 ft7">Förslagen föranleder ändringar i lagen (1984:1052) om statlig fastighetsskatt, lagen (1991:1482) om lotteriskatt, lagen (1994:1551) om frihet från skatt vid import, m.m., lagen (1994:1563) om tobaksskatt, lagen (1994:1564) om alkoholskatt, lagen (1994:1776) om skatt på energi, inkomstskattelagen (1999:1229), lagen (2000:466) om termisk effekt i kärnkraftsreaktorer, lagen (2004:228) om beskattning av viss privatinförsel av tobaksvaror, lagen (2006:2) om fastighetsskatt avseende vissa elproduktionsenheter vid <NOBR>2007–2011</NOBR> års taxeringar, vägtrafikskattelagen (2006:227) och lagen (2006:228) med särskilda bestämmelser om fordonsskatt.</P> <P class="p15 ft2">Ändringarna föreslås träda i kraft den 1 januari 2008.</P> <P class="p16 ft2">2</P> </DIV> <DIV id="page_3"> <DIV> <DIV id="id_1"> <P class="p17 ft1">Innehållsförteckning</P> <TABLE cellpadding=0 cellspacing=0 class="t2"> <TR> <TD class="tr7 td6"><SPAN class="p11 ft2">1</SPAN> </TD> <TD colspan=2 class="tr7 td7"><SPAN class="p18 ft10">Förslag till riksdagsbeslut ................................................................</SPAN> </TD> <TD class="tr7 td8"><SPAN class="p11 ft2">5</SPAN> </TD> </TR> <TR> <TD class="tr8 td6"><SPAN class="p11 ft2">2</SPAN> </TD> <TD class="tr8 td9"><SPAN class="p18 ft10">Lagtext</SPAN> </TD> <TD class="tr8 td10"><SPAN class="p19 ft10">.............................................................................................</SPAN> </TD> <TD class="tr8 td8"><SPAN class="p19 ft2">6</SPAN> </TD> </TR> <TR> <TD class="tr5 td6"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td9"><SPAN class="p18 ft7">2.1</SPAN> </TD> <TD class="tr5 td10"><SPAN class="p20 ft10">Förslag till lag om ändring i lagen (1984:1052) om</SPAN> </TD> <TD class="tr5 td8"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td6"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td9"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td10"><SPAN class="p19 ft10">statlig fastighetsskatt .........................................................</SPAN> </TD> <TD class="tr4 td8"><SPAN class="p11 ft2">6</SPAN> </TD> </TR> </TABLE> <P class="p21 ft2"><SPAN class="ft11">2.2</SPAN><SPAN class="ft12">Förslag till lag om ändring i lagen (1991:1482) om</SPAN></P> <TABLE cellpadding=0 cellspacing=0 class="t3"> <TR> <TD class="tr4 td11"><SPAN class="p9 ft10">lotteriskatt..........................................................................</SPAN> </TD> <TD class="tr4 td8"><SPAN class="p11 ft2">9</SPAN> </TD> </TR> </TABLE> <P class="p22 ft2"><SPAN class="ft11">2.3</SPAN><SPAN class="ft12">Förslag till lag om ändring i lagen (1994:1551) om</SPAN></P> <TABLE cellpadding=0 cellspacing=0 class="t3"> <TR> <TD class="tr5 td12"><SPAN class="p9 ft10">frihet från skatt vid import, m.m......................................</SPAN> </TD> <TD class="tr5 td13"><SPAN class="p11 ft7">10</SPAN> </TD> </TR> </TABLE> <P class="p22 ft7"><SPAN class="ft11">2.4</SPAN><SPAN class="ft13">Förslag till lag om ändring i lagen (1994:1563) om</SPAN></P> <TABLE cellpadding=0 cellspacing=0 class="t3"> <TR> <TD class="tr4 td12"><SPAN class="p9 ft10">tobaksskatt.......................................................................</SPAN> </TD> <TD class="tr4 td13"><SPAN class="p11 ft2">11</SPAN> </TD> </TR> </TABLE> <P class="p22 ft7"><SPAN class="ft11">2.5</SPAN><SPAN class="ft13">Förslag till lag om ändring i lagen (1994:1564) om</SPAN></P> <TABLE cellpadding=0 cellspacing=0 class="t3"> <TR> <TD class="tr5 td12"><SPAN class="p9 ft10">alkoholskatt .....................................................................</SPAN> </TD> <TD class="tr5 td13"><SPAN class="p11 ft7">13</SPAN> </TD> </TR> </TABLE> <P class="p22 ft2"><SPAN class="ft11">2.6</SPAN><SPAN class="ft12">Förslag till lag om ändring i lagen (1994:1776) om</SPAN></P> <TABLE cellpadding=0 cellspacing=0 class="t3"> <TR> <TD class="tr5 td12"><SPAN class="p9 ft10">skatt på energi..................................................................</SPAN> </TD> <TD class="tr5 td13"><SPAN class="p11 ft7">15</SPAN> </TD> </TR> </TABLE> <P class="p22 ft7"><SPAN class="ft11">2.7</SPAN><SPAN class="ft13">Förslag till lag om ändring i inkomstskattelagen</SPAN></P> <TABLE cellpadding=0 cellspacing=0 class="t3"> <TR> <TD class="tr4 td14"><SPAN class="p11 ft10">(1999:1229) .....................................................................</SPAN> </TD> <TD class="tr4 td15"><SPAN class="p11 ft2">28</SPAN> </TD> </TR> </TABLE> <P class="p22 ft7"><SPAN class="ft11">2.8</SPAN><SPAN class="ft13">Förslag till lag om ändring i lagen (2000:466) om</SPAN></P> <TABLE cellpadding=0 cellspacing=0 class="t3"> <TR> <TD class="tr5 td12"><SPAN class="p9 ft10">skatt på termisk effekt i kärnkraftsreaktorer....................</SPAN> </TD> <TD class="tr5 td13"><SPAN class="p11 ft7">30</SPAN> </TD> </TR> </TABLE> <P class="p22 ft2"><SPAN class="ft11">2.9</SPAN><SPAN class="ft12">Förslag till lag om ändring i lagen (2004:228) om</SPAN></P> <TABLE cellpadding=0 cellspacing=0 class="t3"> <TR> <TD class="tr5 td12"><SPAN class="p9 ft10">beskattning av viss privatinförsel av tobaksvaror............</SPAN> </TD> <TD class="tr5 td13"><SPAN class="p11 ft7">31</SPAN> </TD> </TR> </TABLE> <P class="p23 ft16"><SPAN class="ft14">2.10</SPAN><SPAN class="ft15">Förslag till lag om ändring i lagen (2006:2) om fastighetsskatt avseende vissa elproduktionsenheter</SPAN></P> <TABLE cellpadding=0 cellspacing=0 class="t4"> <TR> <TD class="tr9 td12"><SPAN class="p9 ft10">vid 2007<SPAN class="ft17">−</SPAN>2011 års taxeringar..........................................</SPAN> </TD> <TD class="tr9 td13"><SPAN class="p11 ft2">33</SPAN> </TD> </TR> </TABLE> <P class="p21 ft2"><SPAN class="ft11">2.11</SPAN><SPAN class="ft18">Förslag till lag om ändring i vägtrafikskattelagen</SPAN></P> <TABLE cellpadding=0 cellspacing=0 class="t3"> <TR> <TD class="tr4 td14"><SPAN class="p11 ft10">(2006:227) .......................................................................</SPAN> </TD> <TD class="tr4 td15"><SPAN class="p11 ft2">34</SPAN> </TD> </TR> </TABLE> <P class="p22 ft2"><SPAN class="ft11">2.12</SPAN><SPAN class="ft18">Förslag till lag om ändring i lagen (2006:228) med</SPAN></P> <TABLE cellpadding=0 cellspacing=0 class="t5"> <TR> <TD class="tr3 td6"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr3 td16"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr3 td17"><SPAN class="p24 ft19">särskilda bestämmelser om fordonsskatt .........................</SPAN> </TD> <TD class="tr3 td13"><SPAN class="p11 ft5">35</SPAN> </TD> </TR> <TR> <TD class="tr8 td6"><SPAN class="p11 ft2">3</SPAN> </TD> <TD colspan=2 class="tr8 td18"><SPAN class="p24 ft10">Ärendet och dess beredning ...........................................................</SPAN> </TD> <TD class="tr8 td13"><SPAN class="p11 ft2">38</SPAN> </TD> </TR> <TR> <TD class="tr10 td6"><SPAN class="p11 ft2">4</SPAN> </TD> <TD colspan=2 class="tr10 td18"><SPAN class="p24 ft10">Energi- och miljöbeskattning .........................................................</SPAN> </TD> <TD class="tr10 td13"><SPAN class="p11 ft2">38</SPAN> </TD> </TR> <TR> <TD class="tr5 td6"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td16"><SPAN class="p25 ft7">4.1</SPAN> </TD> <TD class="tr5 td17"><SPAN class="p24 ft10">Höjd koldioxidskatt .........................................................</SPAN> </TD> <TD class="tr5 td13"><SPAN class="p11 ft7">38</SPAN> </TD> </TR> <TR> <TD class="tr4 td6"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td16"><SPAN class="p25 ft2">4.2</SPAN> </TD> <TD class="tr4 td17"><SPAN class="p24 ft10">Höjd energiskatt på diesel ...............................................</SPAN> </TD> <TD class="tr4 td13"><SPAN class="p11 ft2">40</SPAN> </TD> </TR> </TABLE> <P class="p21 ft2"><SPAN class="ft11">4.3</SPAN><SPAN class="ft12">Höjt avdrag för resor till och från arbetet samt</SPAN></P> <TABLE cellpadding=0 cellspacing=0 class="t3"> <TR> <TD class="tr4 td12"><SPAN class="p9 ft10">tjänsteresor ......................................................................</SPAN> </TD> <TD class="tr4 td13"><SPAN class="p11 ft2">43</SPAN> </TD> </TR> </TABLE> <P class="p22 ft2"><SPAN class="ft11">4.4</SPAN><SPAN class="ft12">Uppräkning av energi- och koldioxidskattesatserna</SPAN></P> <TABLE cellpadding=0 cellspacing=0 class="t6"> <TR> <TD class="tr11 td19"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td17"><SPAN class="p26 ft20">efter prisutvecklingen (indexering) .................................</SPAN> </TD> <TD class="tr11 td13"><SPAN class="p11 ft21">44</SPAN> </TD> </TR> <TR> <TD class="tr3 td19"><SPAN class="p25 ft11">4.5</SPAN> </TD> <TD class="tr3 td17"><SPAN class="p26 ft19">Sänkt fordonsskatt för dieselpersonbilar .........................</SPAN> </TD> <TD class="tr3 td13"><SPAN class="p11 ft5">46</SPAN> </TD> </TR> <TR> <TD class="tr4 td19"><SPAN class="p25 ft11">4.6</SPAN> </TD> <TD class="tr4 td17"><SPAN class="p26 ft11">Höjd fordonsskatt för lätta lastbilar och lätta bussar .......</SPAN> </TD> <TD class="tr4 td13"><SPAN class="p11 ft2">49</SPAN> </TD> </TR> </TABLE> <P class="p21 ft2"><SPAN class="ft11">4.7</SPAN><SPAN class="ft12">Återbetalning av energi- och koldioxidskatt till</SPAN></P> <TABLE cellpadding=0 cellspacing=0 class="t5"> <TR> <TD class="tr3 td6"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr3 td16"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr3 td17"><SPAN class="p24 ft19">jordbruket, skogsbruket och vattenbruket........................</SPAN> </TD> <TD class="tr3 td13"><SPAN class="p11 ft5">50</SPAN> </TD> </TR> <TR> <TD class="tr5 td6"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td16"><SPAN class="p25 ft7">4.8</SPAN> </TD> <TD class="tr5 td17"><SPAN class="p24 ft10">Sänkt energiskatt på el i norra Sverige ............................</SPAN> </TD> <TD class="tr5 td13"><SPAN class="p11 ft7">52</SPAN> </TD> </TR> <TR> <TD class="tr5 td6"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td16"><SPAN class="p25 ft7">4.9</SPAN> </TD> <TD class="tr5 td17"><SPAN class="p24 ft10">Höjda elproduktionsskatter..............................................</SPAN> </TD> <TD class="tr5 td13"><SPAN class="p11 ft7">53</SPAN> </TD> </TR> <TR> <TD class="tr10 td6"><SPAN class="p11 ft2">5</SPAN> </TD> <TD colspan=2 class="tr10 td18"><SPAN class="p24 ft10">Övriga punktskattefrågor ...............................................................</SPAN> </TD> <TD class="tr10 td13"><SPAN class="p11 ft2">54</SPAN> </TD> </TR> </TABLE> <P class="p21 ft2"><SPAN class="ft11">5.1</SPAN><SPAN class="ft12">Höjd skatt på öl och sänkt skatt på vin samt andra jästa</SPAN></P> <TABLE cellpadding=0 cellspacing=0 class="t7"> <TR> <TD class="tr3 td19"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr3 td17"><SPAN class="p26 ft19">drycker än vin eller öl......................................................</SPAN> </TD> <TD class="tr3 td13"><SPAN class="p11 ft5">54</SPAN> </TD> </TR> <TR> <TD class="tr5 td19"><SPAN class="p25 ft11">5.2</SPAN> </TD> <TD class="tr5 td17"><SPAN class="p26 ft10">Höjd tobaksskatt ..............................................................</SPAN> </TD> <TD class="tr5 td13"><SPAN class="p11 ft7">56</SPAN> </TD> </TR> <TR> <TD class="tr4 td19"><SPAN class="p25 ft11">5.3</SPAN> </TD> <TD class="tr4 td17"><SPAN class="p26 ft10">Sänkt lotteriskatt..............................................................</SPAN> </TD> <TD class="tr4 td13"><SPAN class="p11 ft2">58</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="id_2"> <P class="p17 ft2">Prop. 2007/08:11</P> <P class="p27 ft2">3</P> </DIV> </DIV> </DIV> <DIV id="page_4"> <DIV> <DIV id="id_1"> <TABLE cellpadding=0 cellspacing=0 class="t8"> <TR> <TD class="tr7 td6"><SPAN class="p11 ft2">6</SPAN> </TD> <TD colspan=2 class="tr7 td20"><SPAN class="p18 ft10">Offentligfinansiella effekter............................................................</SPAN> </TD> <TD class="tr7 td21"><SPAN class="p11 ft2">59</SPAN> </TD> </TR> <TR> <TD class="tr8 td6"><SPAN class="p11 ft2">7</SPAN> </TD> <TD colspan=2 class="tr8 td20"><SPAN class="p18 ft10">Författningskommentar...................................................................</SPAN> </TD> <TD class="tr8 td21"><SPAN class="p11 ft2">60</SPAN> </TD> </TR> <TR> <TD class="tr4 td6"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td22"><SPAN class="p18 ft2">7.1</SPAN> </TD> <TD class="tr4 td17"><SPAN class="p28 ft2">Förslaget till lag om ändring i lagen (1984:1052) om</SPAN> </TD> <TD class="tr4 td21"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td6"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td22"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td17"><SPAN class="p28 ft10">statlig fastighetsskatt ........................................................</SPAN> </TD> <TD class="tr4 td21"><SPAN class="p11 ft2">60</SPAN> </TD> </TR> </TABLE> <P class="p22 ft2"><SPAN class="ft11">7.2</SPAN><SPAN class="ft12">Förslaget till lag om ändring i lagen (1991:1482) om</SPAN></P> <TABLE cellpadding=0 cellspacing=0 class="t3"> <TR> <TD class="tr4 td23"><SPAN class="p9 ft10">lotteriskatt ........................................................................</SPAN> </TD> <TD class="tr4 td21"><SPAN class="p11 ft2">60</SPAN> </TD> </TR> </TABLE> <P class="p22 ft2"><SPAN class="ft11">7.3</SPAN><SPAN class="ft12">Förslaget till lag om ändring i lagen (1994:1551) om</SPAN></P> <TABLE cellpadding=0 cellspacing=0 class="t3"> <TR> <TD class="tr4 td23"><SPAN class="p9 ft10">frihet från skatt vid import, m.m. .....................................</SPAN> </TD> <TD class="tr4 td21"><SPAN class="p11 ft2">60</SPAN> </TD> </TR> </TABLE> <P class="p22 ft7"><SPAN class="ft11">7.4</SPAN><SPAN class="ft13">Förslaget till lag om ändring i lagen (1994:1563) om</SPAN></P> <TABLE cellpadding=0 cellspacing=0 class="t3"> <TR> <TD class="tr5 td23"><SPAN class="p9 ft10">tobaksskatt........................................................................</SPAN> </TD> <TD class="tr5 td21"><SPAN class="p11 ft7">60</SPAN> </TD> </TR> </TABLE> <P class="p22 ft2"><SPAN class="ft11">7.5</SPAN><SPAN class="ft12">Förslaget till lag om ändring i lagen (1994:1564) om</SPAN></P> <TABLE cellpadding=0 cellspacing=0 class="t3"> <TR> <TD class="tr5 td23"><SPAN class="p9 ft10">alkoholskatt ......................................................................</SPAN> </TD> <TD class="tr5 td21"><SPAN class="p11 ft7">61</SPAN> </TD> </TR> </TABLE> <P class="p22 ft7"><SPAN class="ft11">7.6</SPAN><SPAN class="ft13">Förslaget till lag om ändring i lagen (1994:1776) om</SPAN></P> <TABLE cellpadding=0 cellspacing=0 class="t3"> <TR> <TD class="tr4 td23"><SPAN class="p9 ft10">skatt på energi ..................................................................</SPAN> </TD> <TD class="tr4 td21"><SPAN class="p11 ft2">61</SPAN> </TD> </TR> </TABLE> <P class="p22 ft7"><SPAN class="ft11">7.7</SPAN><SPAN class="ft13">Förslaget till lag om ändring i inkomstskattelagen</SPAN></P> <TABLE cellpadding=0 cellspacing=0 class="t3"> <TR> <TD class="tr5 td12"><SPAN class="p11 ft10">(1999:1229)......................................................................</SPAN> </TD> <TD class="tr5 td13"><SPAN class="p11 ft7">63</SPAN> </TD> </TR> </TABLE> <P class="p22 ft2"><SPAN class="ft11">7.8</SPAN><SPAN class="ft12">Förslaget till lag om ändring i lagen (2000:466) om</SPAN></P> <TABLE cellpadding=0 cellspacing=0 class="t3"> <TR> <TD class="tr5 td23"><SPAN class="p9 ft10">termisk effekt i kärnkraftsreaktorer..................................</SPAN> </TD> <TD class="tr5 td21"><SPAN class="p11 ft7">63</SPAN> </TD> </TR> </TABLE> <P class="p22 ft7"><SPAN class="ft11">7.9</SPAN><SPAN class="ft13">Förslaget till lag om ändring i lagen (2004:228) om</SPAN></P> <TABLE cellpadding=0 cellspacing=0 class="t3"> <TR> <TD class="tr4 td23"><SPAN class="p9 ft10">beskattning av viss privatinförsel av tobaksvaror ............</SPAN> </TD> <TD class="tr4 td21"><SPAN class="p11 ft2">63</SPAN> </TD> </TR> </TABLE> <P class="p23 ft16"><SPAN class="ft14">7.10</SPAN><SPAN class="ft15">Förslaget till lag om ändring i lagen (2006:2) om fastighetsskatt avseende vissa elproduktionsenheter</SPAN></P> <TABLE cellpadding=0 cellspacing=0 class="t4"> <TR> <TD class="tr4 td23"><SPAN class="p9 ft10">vid 2007<SPAN class="ft17">−</SPAN>2011 års taxeringar...........................................</SPAN> </TD> <TD class="tr4 td21"><SPAN class="p11 ft2">64</SPAN> </TD> </TR> </TABLE> <P class="p29 ft2"><SPAN class="ft11">7.11</SPAN><SPAN class="ft18">Förslaget till lag om ändring i vägtrafikskattelagen</SPAN></P> <TABLE cellpadding=0 cellspacing=0 class="t3"> <TR> <TD class="tr4 td12"><SPAN class="p11 ft10">(2006:227)........................................................................</SPAN> </TD> <TD class="tr4 td13"><SPAN class="p11 ft2">64</SPAN> </TD> </TR> </TABLE> <P class="p22 ft2"><SPAN class="ft11">7.12</SPAN><SPAN class="ft18">Förslaget till lag om ändring i lagen (2006:228) med</SPAN></P> <TABLE cellpadding=0 cellspacing=0 class="t5"> <TR> <TD class="tr3 td24"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr3 td25"><SPAN class="p19 ft19">särskilda bestämmelser om fordonsskatt..........................</SPAN> </TD> <TD class="tr3 td21"><SPAN class="p11 ft5">64</SPAN> </TD> </TR> <TR> <TD class="tr8 td24"><SPAN class="p9 ft2">Bilaga 1</SPAN> </TD> <TD class="tr8 td25"><SPAN class="p19 ft10">Promemorians lagförslag......................................................</SPAN> </TD> <TD class="tr8 td21"><SPAN class="p11 ft2">65</SPAN> </TD> </TR> <TR> <TD class="tr10 td24"><SPAN class="p9 ft2">Bilaga 2</SPAN> </TD> <TD class="tr10 td25"><SPAN class="p19 ft10">Förteckning över remissinstanserna .....................................</SPAN> </TD> <TD class="tr10 td21"><SPAN class="p11 ft2">97</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr10 td26"><SPAN class="p11 ft11">Utdrag ur protokoll vid regeringssammanträde den 4 oktober 2007 ......</SPAN> </TD> <TD class="tr10 td21"><SPAN class="p11 ft2">98</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="id_2"> <P class="p17 ft2">Prop. 2007/08:11</P> <P class="p30 ft2">4</P> </DIV> </DIV> </DIV> <DIV id="page_5"> <TABLE cellpadding=0 cellspacing=0 class="t9"> <TR> <TD class="tr1 td27"><SPAN class="p31 ft1">1</SPAN> </TD> <TD class="tr1 td28"><SPAN class="p32 ft1">Förslag till riksdagsbeslut</SPAN> </TD> <TD class="tr1 td29"><SPAN class="p9 ft11">Prop. 2007/08:11</SPAN> </TD> </TR> </TABLE> <P class="p33 ft2">Regeringen föreslår att riksdagen antar regeringens förslag till</P> <P class="p34 ft2"><SPAN class="ft2">1.</SPAN><SPAN class="ft22">lag om ändring i lagen (1984:1052) om statlig fastighetsskatt,</SPAN></P> <P class="p34 ft2"><SPAN class="ft2">2.</SPAN><SPAN class="ft22">lag om ändring i lagen (1991:1482) om lotteriskatt,</SPAN></P> <P class="p35 ft7"><SPAN class="ft7">3.</SPAN><SPAN class="ft23">lag om ändring i lagen (1994:1551) om frihet från skatt vid import, m.m.,</SPAN></P> <P class="p34 ft2"><SPAN class="ft2">4.</SPAN><SPAN class="ft22">lag om ändring i lagen (1994:1563) om tobaksskatt,</SPAN></P> <P class="p34 ft7"><SPAN class="ft7">5.</SPAN><SPAN class="ft23">lag om ändring i lagen (1994:1564) om alkoholskatt,</SPAN></P> <P class="p34 ft7"><SPAN class="ft7">6.</SPAN><SPAN class="ft23">lag om ändring i lagen (1994:1776) om skatt på energi,</SPAN></P> <P class="p34 ft2"><SPAN class="ft2">7.</SPAN><SPAN class="ft22">lag om ändring i inkomstskattelagen (1999:1229),</SPAN></P> <P class="p35 ft7"><SPAN class="ft7">8.</SPAN><SPAN class="ft23">lag om ändring i lagen (2000:466) om skatt på termisk effekt i kärnkraftsreaktorer,</SPAN></P> <P class="p35 ft7"><SPAN class="ft7">9.</SPAN><SPAN class="ft23">lag om ändring i lagen (2004:228) om beskattning av viss privatinförsel av tobaksvaror,</SPAN></P> <P class="p35 ft2"><SPAN class="ft10">10.</SPAN><SPAN class="ft22">lag om ändring i lagen (2006:2) om fastighetsskatt avseende vissa elproduktionsenheter vid </SPAN><NOBR>2007–2011</NOBR> års taxeringar,</P> <P class="p34 ft7"><SPAN class="ft10">11.</SPAN><SPAN class="ft24">lag om ändring i vägtrafikskattelagen (2006:227),</SPAN></P> <P class="p35 ft7"><SPAN class="ft10">12.</SPAN><SPAN class="ft23">lag om ändring i lagen (2006:228) med särskilda bestämmelser om fordonsskatt</SPAN></P> <P class="p34 ft2">.</P> <P class="p36 ft2">5</P> </DIV> <DIV id="page_6"> <DIV id="p6dimg1"> <INGENBILD zsrc="GV03116x1.jpg/" id="p6img1"> </DIV> <TABLE cellpadding=0 cellspacing=0 class="t10"> <TR> <TD class="tr1 td27"><SPAN class="p31 ft1">2</SPAN> </TD> <TD class="tr1 td28"><SPAN class="p32 ft1">Lagtext</SPAN> </TD> <TD class="tr1 td29"><SPAN class="p9 ft11">Prop. 2007/08:11</SPAN> </TD> </TR> </TABLE> <P class="p37 ft26"><SPAN class="ft2">2.1</SPAN><SPAN class="ft25">Förslag till lag om ändring i lagen (1984:1052) om statlig fastighetsskatt</SPAN></P> <P class="p38 ft2">Härigenom föreskrivs att 3 § lagen (1984:1052) om statlig fastighetsskatt ska ha följande lydelse.</P> <TABLE cellpadding=0 cellspacing=0 class="t11"> <TR> <TD class="tr4 td30"><SPAN class="p9 ft3">Nuvarande lydelse</SPAN> </TD> <TD class="tr4 td31"><SPAN class="p9 ft3">Föreslagen lydelse</SPAN> </TD> </TR> </TABLE> <P class="p39 ft2"><SPAN class="ft2">3</SPAN><SPAN class="ft22">§</SPAN><SPAN class="ft27">1</SPAN></P> <P class="p40 ft2">Fastighetsskatten utgör för varje beskattningsår</P> <P class="p40 ft2"><SPAN class="ft2">a)</SPAN><SPAN class="ft22">1,0 procent av:</SPAN></P> <P class="p41 ft7">taxeringsvärdet eller, om det är lägre, det underlag som avses i 2 a § avseende småhusenhet,</P> <P class="p42 ft10">bostadsbyggnadsvärdet och tomtmarksvärdet eller, om det är lägre, det underlag som avses i 2 a § avseende småhus på lantbruksenhet,</P> <P class="p43 ft2">75 procent av marknadsvärdet avseende privatbostad i utlandet, b) 0,4 procent av:</P> <P class="p41 ft7">taxeringsvärdet eller, om det är lägre, det underlag som avses i 2 a § avseende hyreshusenhet till den del det avser värderingsenhet för bostäder, värderingsenhet för bostäder under uppförande, värderingsenhet avseende tomtmark som hör till dessa bostäder samt annan värderingsenhet avseende tomtmark som är obebyggd,</P> <P class="p40 ft2">c) 1,0 procent av:</P> <P class="p42 ft10">taxeringsvärdet avseende hyreshusenhet till den del det avser värderingsenhet för lokaler, värderingsenhet för lokaler under uppförande och värderingsenhet avseende tomtmark som hör till dessa lokaler,</P> <P class="p40 ft2">d) 0,5 procent av:</P> <P class="p42 ft10">taxeringsvärdet avseende industrienhet och elproduktionsenhet med undantag för sådan elproduktionsenhet som utgörs av taxeringsenhet med vattenkraftverk eller av taxeringsenhet med vindkraftverk,</P> <TABLE cellpadding=0 cellspacing=0 class="t12"> <TR> <TD class="tr5 td30"><SPAN class="p44 ft7">e) <SPAN class="ft3">1,2 </SPAN>procent av:</SPAN> </TD> <TD class="tr5 td32"><SPAN class="p45 ft7">e) <SPAN class="ft3">1,7 </SPAN>procent av:</SPAN> </TD> </TR> <TR> <TD class="tr5 td30"><SPAN class="p25 ft7">taxeringsvärdet avseende sådan</SPAN> </TD> <TD class="tr5 td32"><SPAN class="p11 ft7">taxeringsvärdet avseende sådan</SPAN> </TD> </TR> <TR> <TD class="tr5 td30"><SPAN class="p25 ft10">elproduktionsenhet som utgörs av</SPAN> </TD> <TD class="tr5 td32"><SPAN class="p11 ft10">elproduktionsenhet som utgörs av</SPAN> </TD> </TR> <TR> <TD class="tr4 td30"><SPAN class="p25 ft2">taxeringsenhet med vattenkraft-</SPAN> </TD> <TD class="tr4 td32"><SPAN class="p11 ft2">taxeringsenhet med vattenkraft-</SPAN> </TD> </TR> <TR> <TD class="tr4 td30"><SPAN class="p46 ft2">verk,</SPAN> </TD> <TD class="tr4 td32"><SPAN class="p47 ft2">verk,</SPAN> </TD> </TR> </TABLE> <P class="p40 ft2">f) 0,2 procent av:</P> <P class="p41 ft2">taxeringsvärdet avseende sådan elproduktionsenhet som utgörs av taxeringsenhet med vindkraftverk.</P> <TABLE cellpadding=0 cellspacing=0 class="t13"> <TR> <TD class="tr11 td4"><SPAN class="p48 ft21">Innehåller byggnaden på en fastighet, som är belägen i Sverige,</SPAN> </TD> <TD class="tr11 td5"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td4"><SPAN class="p48 ft10">bostäder och har byggnaden beräknat värdeår som utgör året före det</SPAN> </TD> <TD class="tr5 td5"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td4"><SPAN class="p48 ft11">fastighetstaxeringsår som föregått inkomsttaxeringsåret, utgår dock ingen</SPAN> </TD> <TD class="tr5 td5"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td4"><SPAN class="p48 ft11">fastighetsskatt på bostadsdelen för det fastighetstaxeringsåret och de fyra</SPAN> </TD> <TD class="tr5 td5"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td4"><SPAN class="p48 ft10">följande kalenderåren och halv fastighetsskatt för de därpå följande fem</SPAN> </TD> <TD class="tr4 td5"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td4"><SPAN class="p48 ft7">kalenderåren enligt vad som närmare föreskrivs i femte stycket.</SPAN> </TD> <TD class="tr5 td5"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td4"><SPAN class="p48 ft10">Detsamma gäller färdigställd eller ombyggd sådan byggnad, för vilken</SPAN> </TD> <TD class="tr5 td5"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td4"><SPAN class="p48 ft11">värdeår inte har åsatts vid ny fastighetstaxering, men som skulle ha åsatts</SPAN> </TD> <TD class="tr4 td5"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td4"><SPAN class="p49 ft29"><SPAN class="ft28">1 </SPAN>Senaste lydelse 2006:1353.</SPAN> </TD> <TD class="tr12 td5"><SPAN class="p11 ft2">6</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="page_7"> <DIV> <DIV id="id_1"> <P class="p17 ft10">ett värdeår motsvarande året före det fastighetstaxeringsår som föregått inkomsttaxeringsåret, om ny fastighetstaxering då hade företagits.</P> <TABLE cellpadding=0 cellspacing=0 class="t8"> <TR> <TD colspan=7 class="tr4 td33"><SPAN class="p50 ft10">För fastighet, som avses i 2 kap.</SPAN> </TD> <TD colspan=7 class="tr4 td33"><SPAN class="p11 ft2">För fastighet, som avses i 2 kap.</SPAN> </TD> </TR> <TR> <TD class="tr3 td34"><SPAN class="p9 ft5">13 §</SPAN> </TD> <TD class="tr3 td35"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD colspan=5 class="tr3 td36"><SPAN class="p51 ft5">inkomstskattelagen</SPAN> </TD> <TD class="tr3 td37"><SPAN class="p52 ft5">13 §</SPAN> </TD> <TD colspan=6 class="tr3 td38"><SPAN class="p11 ft5">inkomstskattelagen</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr4 td39"><SPAN class="p9 ft2">(1999:1229), <SPAN class="ft3">skall</SPAN></SPAN> </TD> <TD colspan=3 class="tr4 td40"><SPAN class="p50 ft10">fastighetens</SPAN> </TD> <TD colspan=2 class="tr4 td41"><SPAN class="p52 ft2">(1999:1229),</SPAN> </TD> <TD colspan=2 class="tr4 td34"><SPAN class="p9 ft3">ska</SPAN> </TD> <TD colspan=3 class="tr4 td42"><SPAN class="p11 ft11">fastighetens</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr5 td33"><SPAN class="p51 ft10">andel av taxeringsvärdet på annan</SPAN> </TD> <TD colspan=7 class="tr5 td33"><SPAN class="p11 ft7">andel av taxeringsvärdet på annan</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr5 td33"><SPAN class="p51 ft11">samfällighet än sådan som avses i</SPAN> </TD> <TD colspan=7 class="tr5 td33"><SPAN class="p11 ft10">samfällighet än sådan som avses i</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr4 td33"><SPAN class="p51 ft10">6 kap. 6 § första stycket nämnda</SPAN> </TD> <TD colspan=7 class="tr4 td33"><SPAN class="p19 ft2">6 kap. 6 § första stycket nämnda</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr5 td33"><SPAN class="p51 ft7">lag inräknas i underlaget för</SPAN> </TD> <TD colspan=7 class="tr5 td33"><SPAN class="p11 ft7">lag inräknas i underlaget för</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr5 td43"><SPAN class="p9 ft11">fastighetsskatten</SPAN> </TD> <TD class="tr5 td35"><SPAN class="p53 ft11">om</SPAN> </TD> <TD colspan=3 class="tr5 td40"><SPAN class="p51 ft7">samfällig-</SPAN> </TD> <TD colspan=3 class="tr5 td44"><SPAN class="p52 ft7">fastighetsskatten</SPAN> </TD> <TD class="tr5 td45"><SPAN class="p54 ft11">om</SPAN> </TD> <TD class="tr5 td8"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr5 td46"><SPAN class="p11 ft7">samfällig-</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr4 td33"><SPAN class="p51 ft10">heten utgör en särskild taxerings-</SPAN> </TD> <TD colspan=7 class="tr4 td33"><SPAN class="p11 ft2">heten utgör en särskild taxerings-</SPAN> </TD> </TR> <TR> <TD class="tr5 td34"><SPAN class="p9 ft7">enhet.</SPAN> </TD> <TD class="tr5 td35"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td47"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td35"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td48"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td8"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td49"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td37"><SPAN class="p52 ft7">enhet.</SPAN> </TD> <TD class="tr5 td45"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td50"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td45"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td8"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td49"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td51"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr5 td33"><SPAN class="p50 ft7">Har byggnad, som är avsedd för</SPAN> </TD> <TD colspan=7 class="tr5 td33"><SPAN class="p11 ft7">Har byggnad, som är avsedd för</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr4 td33"><SPAN class="p50 ft2">användning under hela året, på</SPAN> </TD> <TD colspan=7 class="tr4 td33"><SPAN class="p11 ft2">användning under hela året, på</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr5 td33"><SPAN class="p51 ft7">grund av eldsvåda eller därmed</SPAN> </TD> <TD colspan=7 class="tr5 td33"><SPAN class="p19 ft7">grund av eldsvåda eller därmed</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr5 td39"><SPAN class="p9 ft7">jämförlig händelse</SPAN> </TD> <TD colspan=3 class="tr5 td40"><SPAN class="p51 ft7">inte kunnat</SPAN> </TD> <TD colspan=7 class="tr5 td33"><SPAN class="p11 ft7">jämförlig händelse inte kunnat</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr4 td33"><SPAN class="p51 ft2">utnyttjas under viss tid eller har i</SPAN> </TD> <TD colspan=7 class="tr4 td33"><SPAN class="p19 ft2">utnyttjas under viss tid eller har i</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr5 td33"><SPAN class="p50 ft7">sådan byggnad för uthyrning av-</SPAN> </TD> <TD colspan=7 class="tr5 td33"><SPAN class="p11 ft7">sådan byggnad för uthyrning av-</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr5 td33"><SPAN class="p51 ft11">sedd lägenhet inte kunnat uthyras,</SPAN> </TD> <TD colspan=7 class="tr5 td33"><SPAN class="p11 ft10">sedd lägenhet inte kunnat uthyras,</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr4 td33"><SPAN class="p51 ft11">får fastighetsskatten nedsättas med</SPAN> </TD> <TD colspan=7 class="tr4 td33"><SPAN class="p19 ft11">får fastighetsskatten nedsättas med</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr5 td33"><SPAN class="p51 ft7">hänsyn till den omfattning, vari</SPAN> </TD> <TD colspan=7 class="tr5 td33"><SPAN class="p11 ft7">hänsyn till den omfattning, vari</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr5 td52"><SPAN class="p9 ft7">byggnaden</SPAN> </TD> <TD class="tr5 td47"><SPAN class="p55 ft10">inte</SPAN> </TD> <TD colspan=4 class="tr5 td53"><SPAN class="p51 ft7">kunnat användas</SPAN> </TD> <TD class="tr5 td37"><SPAN class="p52 ft7">byggnaden</SPAN> </TD> <TD class="tr5 td45"><SPAN class="p1 ft7">inte</SPAN> </TD> <TD colspan=3 class="tr5 td54"><SPAN class="p56 ft7">kunnat</SPAN> </TD> <TD colspan=2 class="tr5 td46"><SPAN class="p11 ft7">användas</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr4 td33"><SPAN class="p51 ft2">eller uthyras. Har så varit fallet</SPAN> </TD> <TD colspan=7 class="tr4 td33"><SPAN class="p19 ft2">eller uthyras. Har så varit fallet</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr5 td33"><SPAN class="p51 ft7">under endast kortare tid av</SPAN> </TD> <TD colspan=7 class="tr5 td33"><SPAN class="p11 ft7">under endast kortare tid av</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr5 td33"><SPAN class="p50 ft10">beskattningsåret, <SPAN class="ft17">skall </SPAN>någon ned-</SPAN> </TD> <TD colspan=7 class="tr5 td33"><SPAN class="p11 ft7">beskattningsåret, <SPAN class="ft3">ska </SPAN>någon ned-</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr4 td39"><SPAN class="p9 ft11">sättning dock inte ske.</SPAN> </TD> <TD class="tr4 td48"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td8"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td49"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD colspan=4 class="tr4 td55"><SPAN class="p52 ft10">sättning dock inte ske.</SPAN> </TD> <TD class="tr4 td8"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td49"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td51"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td34"><SPAN class="p10 ft7">Om</SPAN> </TD> <TD colspan=4 class="tr5 td38"><SPAN class="p57 ft7">fastighetsskatt</SPAN> </TD> <TD colspan=2 class="tr5 td27"><SPAN class="p50 ft3">skall</SPAN> </TD> <TD colspan=7 class="tr5 td33"><SPAN class="p11 ft7">Om fastighetsskatt <SPAN class="ft3">ska </SPAN>beräknas</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr5 td33"><SPAN class="p50 ft7">beräknas enligt olika grunder för</SPAN> </TD> <TD colspan=7 class="tr5 td33"><SPAN class="p19 ft7">enligt olika grunder för skilda</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr4 td33"><SPAN class="p51 ft2">skilda delar av fastigheten <SPAN class="ft3">skall</SPAN></SPAN> </TD> <TD colspan=7 class="tr4 td33"><SPAN class="p11 ft2">delar av fastigheten <SPAN class="ft3">ska </SPAN>underlaget</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr5 td52"><SPAN class="p9 ft7">underlaget</SPAN> </TD> <TD class="tr5 td47"><SPAN class="p58 ft7">för</SPAN> </TD> <TD colspan=3 class="tr5 td56"><SPAN class="p59 ft7">beräkningen</SPAN> </TD> <TD class="tr5 td49"><SPAN class="p51 ft7">av</SPAN> </TD> <TD colspan=7 class="tr5 td33"><SPAN class="p11 ft7">för beräkningen av fastighets-</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr5 td43"><SPAN class="p9 ft11">fastighetsskatten</SPAN> </TD> <TD class="tr5 td35"><SPAN class="p52 ft7">för</SPAN> </TD> <TD class="tr5 td48"><SPAN class="p1 ft7">dessa</SPAN> </TD> <TD colspan=2 class="tr5 td27"><SPAN class="p51 ft11">delar</SPAN> </TD> <TD colspan=7 class="tr5 td33"><SPAN class="p19 ft7">skatten för dessa delar utgöras av</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr4 td33"><SPAN class="p51 ft10">utgöras av den del av värdet som</SPAN> </TD> <TD colspan=7 class="tr4 td33"><SPAN class="p11 ft2">den del av värdet som belöper på</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr5 td33"><SPAN class="p51 ft7">belöper på respektive fastighets-</SPAN> </TD> <TD class="tr5 td37"><SPAN class="p52 ft7">respektive</SPAN> </TD> <TD colspan=5 class="tr5 td41"><SPAN class="p60 ft11">fastighetsdel.</SPAN> </TD> <TD class="tr5 td51"><SPAN class="p11 ft7">Den</SPAN> </TD> </TR> <TR> <TD class="tr5 td34"><SPAN class="p9 ft7">del.</SPAN> </TD> <TD class="tr5 td35"><SPAN class="p52 ft11">Den</SPAN> </TD> <TD class="tr5 td47"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr5 td37"><SPAN class="p9 ft7">nedsättning</SPAN> </TD> <TD class="tr5 td8"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td49"><SPAN class="p50 ft7">av</SPAN> </TD> <TD class="tr5 td37"><SPAN class="p52 ft11">nedsättning</SPAN> </TD> <TD class="tr5 td45"><SPAN class="p10 ft7">av</SPAN> </TD> <TD class="tr5 td50"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD colspan=4 class="tr5 td57"><SPAN class="p19 ft11">fastighetsskatten</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr4 td43"><SPAN class="p9 ft11">fastighetsskatten</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p61 ft2">som</SPAN> </TD> <TD colspan=3 class="tr4 td40"><SPAN class="p51 ft2">föreskrivs i</SPAN> </TD> <TD colspan=7 class="tr4 td33"><SPAN class="p11 ft2">som föreskrivs i andra stycket <SPAN class="ft3">ska</SPAN></SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr5 td33"><SPAN class="p51 ft7">andra stycket <SPAN class="ft3">skall </SPAN>såvitt avser</SPAN> </TD> <TD colspan=7 class="tr5 td33"><SPAN class="p11 ft10">såvitt avser småhusenhet beräknas</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr5 td33"><SPAN class="p51 ft11">småhusenhet beräknas på den del</SPAN> </TD> <TD colspan=7 class="tr5 td33"><SPAN class="p19 ft10">på den del av taxeringsvärdet som</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr4 td33"><SPAN class="p50 ft10">av taxeringsvärdet som belöper på</SPAN> </TD> <TD class="tr4 td37"><SPAN class="p52 ft2">belöper på</SPAN> </TD> <TD colspan=5 class="tr4 td41"><SPAN class="p52 ft11">värderingsenhet</SPAN> </TD> <TD class="tr4 td51"><SPAN class="p19 ft2">som</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr5 td33"><SPAN class="p51 ft7">värderingsenhet som avser små-</SPAN> </TD> <TD colspan=2 class="tr5 td41"><SPAN class="p52 ft11">avser småhuset</SPAN> </TD> <TD colspan=2 class="tr5 td34"><SPAN class="p62 ft11">med</SPAN> </TD> <TD colspan=3 class="tr5 td42"><SPAN class="p11 ft7">tillhörande</SPAN> </TD> </TR> <TR> <TD class="tr5 td34"><SPAN class="p9 ft7">huset</SPAN> </TD> <TD class="tr5 td35"><SPAN class="p9 ft7">med</SPAN> </TD> <TD colspan=5 class="tr5 td36"><SPAN class="p50 ft7">tillhörande tomtmark,</SPAN> </TD> <TD colspan=7 class="tr5 td33"><SPAN class="p19 ft7">tomtmark, om tomtmarken ingår i</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr4 td33"><SPAN class="p51 ft2">om tomtmarken ingår i samma</SPAN> </TD> <TD class="tr4 td37"><SPAN class="p52 ft2">samma</SPAN> </TD> <TD colspan=5 class="tr4 td41"><SPAN class="p9 ft2">taxeringsenhet</SPAN> </TD> <TD class="tr4 td51"><SPAN class="p19 ft2">som</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr5 td33"><SPAN class="p50 ft11">taxeringsenhet som småhuset. Det-</SPAN> </TD> <TD class="tr5 td37"><SPAN class="p52 ft7">småhuset.</SPAN> </TD> <TD colspan=4 class="tr5 td58"><SPAN class="p61 ft7">Detsamma</SPAN> </TD> <TD colspan=2 class="tr5 td46"><SPAN class="p11 ft7">gäller i</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr5 td33"><SPAN class="p51 ft7">samma gäller i tillämpliga delar</SPAN> </TD> <TD class="tr5 td37"><SPAN class="p52 ft7">tillämpliga</SPAN> </TD> <TD colspan=2 class="tr5 td34"><SPAN class="p52 ft7">delar</SPAN> </TD> <TD colspan=3 class="tr5 td59"><SPAN class="p63 ft7">småhus</SPAN> </TD> <TD class="tr5 td51"><SPAN class="p19 ft7">med</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr4 td33"><SPAN class="p51 ft11">småhus med tillhörande tomtmark</SPAN> </TD> <TD colspan=7 class="tr4 td33"><SPAN class="p11 ft10">tillhörande tomtmark på lantbruks-</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr5 td33"><SPAN class="p50 ft10">på lantbruksenhet. För hyreshus-</SPAN> </TD> <TD colspan=7 class="tr5 td33"><SPAN class="p11 ft10">enhet. För hyreshusenhet beräknas</SPAN> </TD> </TR> <TR> <TD class="tr5 td34"><SPAN class="p9 ft7">enhet</SPAN> </TD> <TD colspan=2 class="tr5 td60"><SPAN class="p58 ft11">beräknas</SPAN> </TD> <TD colspan=3 class="tr5 td56"><SPAN class="p1 ft11">nedsättningen</SPAN> </TD> <TD class="tr5 td49"><SPAN class="p51 ft7">på</SPAN> </TD> <TD colspan=7 class="tr5 td33"><SPAN class="p11 ft7">nedsättningen på den del av taxe-</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr4 td33"><SPAN class="p51 ft2">den del av taxeringsvärdet som</SPAN> </TD> <TD colspan=7 class="tr4 td33"><SPAN class="p11 ft2">ringsvärdet som belöper på värde-</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr5 td52"><SPAN class="p9 ft7">belöper på</SPAN> </TD> <TD colspan=3 class="tr5 td61"><SPAN class="p61 ft7">värderingsenhet</SPAN> </TD> <TD colspan=2 class="tr5 td27"><SPAN class="p51 ft7">som</SPAN> </TD> <TD colspan=7 class="tr5 td33"><SPAN class="p19 ft11">ringsenhet som avser bostäder med</SPAN> </TD> </TR> <TR> <TD class="tr5 td34"><SPAN class="p9 ft7">avser</SPAN> </TD> <TD colspan=2 class="tr5 td60"><SPAN class="p64 ft10">bostäder</SPAN> </TD> <TD class="tr5 td35"><SPAN class="p56 ft11">med</SPAN> </TD> <TD colspan=3 class="tr5 td40"><SPAN class="p51 ft7">tillhörande</SPAN> </TD> <TD class="tr5 td37"><SPAN class="p52 ft7">tillhörande</SPAN> </TD> <TD colspan=5 class="tr5 td41"><SPAN class="p1 ft7">värderingsenhet</SPAN> </TD> <TD class="tr5 td51"><SPAN class="p11 ft10">tomt-</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr4 td43"><SPAN class="p9 ft2">värderingsenhet</SPAN> </TD> <TD colspan=2 class="tr4 td37"><SPAN class="p65 ft2">tomtmark,</SPAN> </TD> <TD class="tr4 td8"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td49"><SPAN class="p51 ft11">om</SPAN> </TD> <TD colspan=7 class="tr4 td33"><SPAN class="p11 ft2">mark, om tomtmarken ingår i</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr4 td52"><SPAN class="p9 ft10">tomtmarken</SPAN> </TD> <TD colspan=3 class="tr4 td61"><SPAN class="p61 ft2">ingår i samma</SPAN> </TD> <TD colspan=2 class="tr4 td27"><SPAN class="p50 ft10">taxe-</SPAN> </TD> <TD colspan=7 class="tr4 td33"><SPAN class="p11 ft10">samma taxeringsenhet som hyres-</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="id_2"> <P class="p66 ft2">Prop. 2007/08:11</P> <P class="p27 ft2">7</P> </DIV> </DIV> </DIV> <DIV id="page_8"> <DIV id="p8dimg1"> <INGENBILD zsrc="GV03118x1.jpg/" id="p8img1"> </DIV> <DIV id="id_1"> <DIV id="id_1_1"> <P class="p17 ft2">ringsenhet som hyreshuset.</P> <P class="p67 ft10">Att skillnaden mellan den fastighetsskatt som i första stycket d föreskrivs för elproduktionsenhet och den fastighetsskatt som enligt första stycket f föreskrivs för sådan elproduktionsenhet som utgörs av taxeringsenhet med vindkraftverk kan utgöra stöd av mindre betydelse framgår av kommissionens förordning (EG) nr <SPAN class="ft17">69/2001 </SPAN>av den <SPAN class="ft17">12 januari 2001 </SPAN>om tillämpningen av artiklarna 87 och 88 i <NOBR><SPAN class="ft17">EG-fördraget</SPAN></NOBR><SPAN class="ft17"> </SPAN>på stöd av mindre betydelse.</P> </DIV> <DIV id="id_1_2"> <TABLE cellpadding=0 cellspacing=0 class="t14"> <TR> <TD class="tr2 td62"><SPAN class="p9 ft2">huset.</SPAN> </TD> <TD class="tr2 td63"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr2 td64"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr2 td40"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr2 td65"><SPAN class="p11 ft2">Prop. 2007/08:11</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr5 td66"><SPAN class="p68 ft7">Att skillnaden mellan den fastig-</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr5 td66"><SPAN class="p68 ft7">hetsskatt som i första stycket d</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr5 td67"><SPAN class="p9 ft7">föreskrivs för</SPAN> </TD> <TD colspan=2 class="tr5 td68"><SPAN class="p68 ft11">elproduktionsenhet</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr4 td66"><SPAN class="p68 ft10">och den fastighetsskatt som enligt</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr5 td66"><SPAN class="p68 ft7">första stycket f föreskrivs för</SPAN> </TD> </TR> <TR> <TD class="tr5 td62"><SPAN class="p9 ft7">sådan</SPAN> </TD> <TD colspan=3 class="tr5 td69"><SPAN class="p69 ft7">elproduktionsenhet</SPAN> </TD> <TD class="tr5 td65"><SPAN class="p68 ft7">som</SPAN> </TD> </TR> <TR> <TD class="tr4 td62"><SPAN class="p9 ft2">utgörs</SPAN> </TD> <TD class="tr4 td63"><SPAN class="p69 ft2">av</SPAN> </TD> <TD colspan=2 class="tr4 td70"><SPAN class="p70 ft11">taxeringsenhet</SPAN> </TD> <TD class="tr4 td65"><SPAN class="p68 ft2">med</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr5 td66"><SPAN class="p71 ft7">vindkraftverk kan utgöra stöd av</SPAN> </TD> </TR> <TR> <TD class="tr5 td62"><SPAN class="p9 ft7">mindre</SPAN> </TD> <TD colspan=3 class="tr5 td69"><SPAN class="p59 ft7">betydelse framgår</SPAN> </TD> <TD class="tr5 td65"><SPAN class="p68 ft7">av</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr4 td67"><SPAN class="p9 ft11">kommissionens</SPAN> </TD> <TD class="tr4 td40"><SPAN class="p70 ft2">förordning</SPAN> </TD> <TD class="tr4 td65"><SPAN class="p68 ft2">(EG)</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr5 td66"><SPAN class="p68 ft3"><SPAN class="ft7">nr </SPAN>1998/2006 <SPAN class="ft7">av den </SPAN>15 december</SPAN> </TD> </TR> <TR> <TD class="tr4 td62"><SPAN class="p9 ft3">2006</SPAN> </TD> <TD class="tr4 td63"><SPAN class="p9 ft2">om</SPAN> </TD> <TD colspan=2 class="tr4 td70"><SPAN class="p64 ft2">tillämpningen</SPAN> </TD> <TD class="tr4 td65"><SPAN class="p68 ft2">av</SPAN> </TD> </TR> </TABLE> <P class="p72 ft2">artiklarna 87 och 88 i <SPAN class="ft3">fördraget </SPAN>på stöd av mindre betydelse<SPAN class="ft27">2</SPAN>.</P> </DIV> </DIV> <DIV id="id_2"> <P class="p73 ft2"><SPAN class="ft2">1.</SPAN><SPAN class="ft30">Denna lag träder i kraft den 1 januari 2008 och tillämpas första gången vid 2009 års taxering.</SPAN></P> <P class="p74 ft10"><SPAN class="ft10">2.</SPAN><SPAN class="ft31">Har beskattningsåret påbörjats före ikraftträdandet tillämpas äldre regler för den del av beskattningsåret som infaller före ikraftträdandet.</SPAN></P> <TABLE cellpadding=0 cellspacing=0 class="t15"> <TR> <TD class="tr4 td71"><SPAN class="p9 ft11"><SPAN class="ft32">2 </SPAN>EUT L 379, 28.12.2006, s. 5 (Celex 32006R1998).</SPAN> </TD> <TD class="tr4 td72"><SPAN class="p11 ft2">8</SPAN> </TD> </TR> </TABLE> </DIV> </DIV> <DIV id="page_9"> <DIV id="p9dimg1"> <INGENBILD zsrc="GV03119x1.jpg/" id="p9img1"> </DIV> <TABLE cellpadding=0 cellspacing=0 class="t16"> <TR> <TD class="tr1 td73"><SPAN class="p9 ft26">2.2</SPAN> </TD> <TD colspan=8 class="tr1 td74"><SPAN class="p10 ft26">Förslag till lag om ändring i lagen (1991:1482) om</SPAN> </TD> <TD class="tr1 td29"><SPAN class="p9 ft11">Prop. 2007/08:11</SPAN> </TD> </TR> <TR> <TD class="tr4 td73"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr4 td69"><SPAN class="p10 ft33">lotteriskatt</SPAN> </TD> <TD class="tr4 td75"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td76"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td77"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td78"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td75"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td29"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=9 class="tr13 td79"><SPAN class="p10 ft2">Härigenom föreskrivs att 1 b § lagen (1991:1482) om lotteriskatt ska</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr4 td80"><SPAN class="p9 ft2">ha följande lydelse.</SPAN> </TD> <TD class="tr4 td78"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td75"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td76"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td77"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td78"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td75"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td29"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr14 td80"><SPAN class="p9 ft3">Nuvarande lydelse</SPAN> </TD> <TD class="tr14 td78"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr14 td75"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr14 td80"><SPAN class="p9 ft3">Föreslagen lydelse</SPAN> </TD> <TD class="tr14 td78"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr14 td75"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr14 td29"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td73"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td48"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td77"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td78"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr15 td36"><SPAN class="p75 ft2">1 b §<SPAN class="ft27">1</SPAN></SPAN> </TD> <TD class="tr15 td77"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td78"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td75"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td29"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr5 td76"><SPAN class="p10 ft7">Lotteriskatt</SPAN> </TD> <TD class="tr5 td77"><SPAN class="p76 ft7">tas</SPAN> </TD> <TD class="tr5 td78"><SPAN class="p77 ft7">ut</SPAN> </TD> <TD class="tr5 td75"><SPAN class="p78 ft11">med</SPAN> </TD> <TD class="tr5 td76"><SPAN class="p63 ft7">Lotteriskatt</SPAN> </TD> <TD class="tr5 td77"><SPAN class="p76 ft7">tas</SPAN> </TD> <TD class="tr5 td78"><SPAN class="p77 ft7">ut</SPAN> </TD> <TD class="tr5 td75"><SPAN class="p25 ft11">med</SPAN> </TD> <TD class="tr5 td29"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr4 td30"><SPAN class="p9 ft2"><SPAN class="ft3">36 </SPAN>procent av den behållning som</SPAN> </TD> <TD colspan=4 class="tr4 td30"><SPAN class="p9 ft2"><SPAN class="ft3">35 </SPAN>procent av den behållning som</SPAN> </TD> <TD class="tr4 td29"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td73"><SPAN class="p9 ft7">återstår</SPAN> </TD> <TD class="tr5 td48"><SPAN class="p9 ft7">sedan</SPAN> </TD> <TD class="tr5 td77"><SPAN class="p9 ft7">de</SPAN> </TD> <TD colspan=2 class="tr5 td43"><SPAN class="p25 ft11">sammanlagda</SPAN> </TD> <TD class="tr5 td76"><SPAN class="p9 ft7">återstår sedan</SPAN> </TD> <TD class="tr5 td77"><SPAN class="p9 ft7">de</SPAN> </TD> <TD colspan=2 class="tr5 td43"><SPAN class="p25 ft11">sammanlagda</SPAN> </TD> <TD class="tr5 td29"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr5 td30"><SPAN class="p9 ft7">vinster som betalats ut till</SPAN> </TD> <TD colspan=4 class="tr5 td30"><SPAN class="p9 ft7">vinster som betalats ut till</SPAN> </TD> <TD class="tr5 td29"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr4 td30"><SPAN class="p9 ft2">vinnarna i lotteriet räknats av från</SPAN> </TD> <TD colspan=4 class="tr4 td30"><SPAN class="p9 ft2">vinnarna i lotteriet räknats av från</SPAN> </TD> <TD class="tr4 td29"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr5 td81"><SPAN class="p9 ft10">de sammanlagda insatserna.</SPAN> </TD> <TD class="tr5 td75"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr5 td81"><SPAN class="p9 ft10">de sammanlagda insatserna.</SPAN> </TD> <TD class="tr5 td75"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td29"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr5 td30"><SPAN class="p10 ft7">Vid bestämmande av behåll-</SPAN> </TD> <TD colspan=4 class="tr5 td30"><SPAN class="p25 ft7">Vid bestämmande av behåll-</SPAN> </TD> <TD class="tr5 td29"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr4 td30"><SPAN class="p9 ft2">ningen av sådant utländskt lotteri</SPAN> </TD> <TD colspan=4 class="tr4 td30"><SPAN class="p9 ft2">ningen av sådant utländskt lotteri</SPAN> </TD> <TD class="tr4 td29"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr5 td30"><SPAN class="p9 ft7">som avses i 1 § andra stycket <SPAN class="ft3">skall</SPAN></SPAN> </TD> <TD colspan=4 class="tr5 td30"><SPAN class="p9 ft7">som avses i 1 § andra stycket <SPAN class="ft3">ska</SPAN></SPAN> </TD> <TD class="tr5 td29"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr5 td30"><SPAN class="p9 ft7">endast insatser och vinster som</SPAN> </TD> <TD colspan=4 class="tr5 td30"><SPAN class="p9 ft7">endast insatser och vinster som</SPAN> </TD> <TD class="tr5 td29"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr4 td30"><SPAN class="p9 ft2">hänför sig till det svenska spel-</SPAN> </TD> <TD colspan=4 class="tr4 td30"><SPAN class="p9 ft2">hänför sig till det svenska spel-</SPAN> </TD> <TD class="tr4 td29"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr5 td30"><SPAN class="p9 ft7">deltagandet beaktas. Motsvarande</SPAN> </TD> <TD colspan=4 class="tr5 td30"><SPAN class="p9 ft7">deltagandet beaktas. Motsvarande</SPAN> </TD> <TD class="tr5 td29"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr5 td30"><SPAN class="p9 ft7">gäller för svenskt lotteri som avser</SPAN> </TD> <TD colspan=4 class="tr5 td30"><SPAN class="p9 ft7">gäller för svenskt lotteri som avser</SPAN> </TD> <TD class="tr5 td29"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr4 td30"><SPAN class="p9 ft2">vadhållning i samband med häst-</SPAN> </TD> <TD colspan=4 class="tr4 td30"><SPAN class="p9 ft2">vadhållning i samband med häst-</SPAN> </TD> <TD class="tr4 td29"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr5 td30"><SPAN class="p9 ft7">tävlingar där deltagande sker via</SPAN> </TD> <TD colspan=4 class="tr5 td30"><SPAN class="p9 ft7">tävlingar där deltagande sker via</SPAN> </TD> <TD class="tr5 td29"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr5 td30"><SPAN class="p9 ft7">en utländsk trav- eller galopp-</SPAN> </TD> <TD colspan=4 class="tr5 td30"><SPAN class="p9 ft7">en utländsk trav- eller galopp-</SPAN> </TD> <TD class="tr5 td29"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr4 td76"><SPAN class="p9 ft2">organisation.</SPAN> </TD> <TD class="tr4 td77"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td78"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td75"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td76"><SPAN class="p9 ft2">organisation.</SPAN> </TD> <TD class="tr4 td77"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td78"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td75"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td29"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p79 ft2">Med utbetalade vinster avses de vinster som betalats ut inom 90 dagar från skattskyldighetens inträde.</P> <P class="p80 ft10">Denna lag träder i kraft den 1 januari 2008. Äldre bestämmelser gäller fortfarande för förhållanden som hänför sig till tiden före ikraftträdandet.</P> <TABLE cellpadding=0 cellspacing=0 class="t17"> <TR> <TD class="tr4 td82"><SPAN class="p9 ft11"><SPAN class="ft32">1 </SPAN>Senaste lydelse 2003:350.</SPAN> </TD> <TD class="tr4 td83"><SPAN class="p11 ft2">9</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="page_10"> <DIV id="p10dimg1"> <INGENBILD zsrc="GV031110x1.jpg/" id="p10img1"> </DIV> <TABLE cellpadding=0 cellspacing=0 class="t18"> <TR> <TD class="tr1 td84"><SPAN class="p81 ft2">2.3</SPAN> </TD> <TD class="tr1 td85"><SPAN class="p82 ft26">Förslag till lag om ändring i lagen (1994:1551) om</SPAN> </TD> <TD class="tr1 td29"><SPAN class="p9 ft11">Prop. 2007/08:11</SPAN> </TD> </TR> <TR> <TD class="tr9 td84"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr9 td85"><SPAN class="p82 ft26">frihet från skatt vid import, m.m.</SPAN> </TD> <TD class="tr9 td29"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p83 ft2">Härigenom föreskrivs att 4 kap. 3 § lagen (1994:1551) om frihet från skatt vid import, m.m. ska ha följande lydelse.</P> <P class="p84 ft3">Nuvarande lydelse</P> <P class="p85 ft2"><SPAN class="ft2">4</SPAN><SPAN class="ft22">kap. 3 §</SPAN><SPAN class="ft27">1</SPAN></P> <P class="p40 ft2">Tull och skatt enligt 1 § <SPAN class="ft3">skall utgå </SPAN>med följande belopp.</P> <TABLE cellpadding=0 cellspacing=0 class="t19"> <TR> <TD class="tr4 td86"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td87"><SPAN class="p9 ft10">tull</SPAN> </TD> <TD class="tr4 td88"><SPAN class="p9 ft10">skatt</SPAN> </TD> </TR> <TR> <TD class="tr11 td86"><SPAN class="p9 ft20">spritdryck</SPAN> </TD> <TD class="tr11 td87"><SPAN class="p9 ft20">4 kr/liter</SPAN> </TD> <TD class="tr11 td88"><SPAN class="p9 ft20">253 kr/liter</SPAN> </TD> </TR> <TR> <TD class="tr3 td86"><SPAN class="p9 ft19">starkvin</SPAN> </TD> <TD class="tr3 td87"><SPAN class="p9 ft19">2 kr/liter</SPAN> </TD> <TD class="tr3 td88"><SPAN class="p9 ft19">67 kr/liter</SPAN> </TD> </TR> <TR> <TD class="tr3 td86"><SPAN class="p9 ft19">vin</SPAN> </TD> <TD class="tr3 td87"><SPAN class="p9 ft19">1 kr/liter</SPAN> </TD> <TD class="tr3 td88"><SPAN class="p9 ft19">31 kr/liter</SPAN> </TD> </TR> <TR> <TD class="tr3 td86"><SPAN class="p9 ft19">starköl</SPAN> </TD> <TD class="tr3 td87"><SPAN class="p9 ft19">3 kr/liter</SPAN> </TD> <TD class="tr3 td88"><SPAN class="p9 ft19">14 kr/liter</SPAN> </TD> </TR> <TR> <TD class="tr3 td86"><SPAN class="p9 ft19">cigaretter</SPAN> </TD> <TD class="tr3 td87"><SPAN class="p9 ft19">34 öre/styck</SPAN> </TD> <TD class="tr3 td88"><SPAN class="p9 ft19">158 öre/styck</SPAN> </TD> </TR> <TR> <TD class="tr11 td86"><SPAN class="p9 ft20">cigarrer</SPAN> </TD> <TD class="tr11 td87"><SPAN class="p9 ft20">86 öre/styck</SPAN> </TD> <TD class="tr11 td88"><SPAN class="p9 ft20">192 öre/styck</SPAN> </TD> </TR> <TR> <TD class="tr3 td86"><SPAN class="p9 ft19">röktobak</SPAN> </TD> <TD class="tr3 td87"><SPAN class="p9 ft19">428 kr/kg</SPAN> </TD> <TD class="tr3 td88"><SPAN class="p9 ft19">1 350 kr/kg</SPAN> </TD> </TR> <TR> <TD class="tr3 td86"><SPAN class="p9 ft19">snus</SPAN> </TD> <TD class="tr3 td87"><SPAN class="p9 ft19">104 kr/kg</SPAN> </TD> <TD class="tr3 td88"><SPAN class="p9 ft19">471 kr/kg</SPAN> </TD> </TR> <TR> <TD class="tr15 td86"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td87"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td88"><SPAN class="p86 ft3">Föreslagen lydelse</SPAN> </TD> </TR> </TABLE> <P class="p87 ft2"><SPAN class="ft2">4</SPAN><SPAN class="ft22">kap. 3 §</SPAN></P> <P class="p40 ft2">Tull och skatt enligt 1 § <SPAN class="ft3">ska tas ut </SPAN>med följande belopp.</P> <TABLE cellpadding=0 cellspacing=0 class="t20"> <TR> <TD class="tr5 td86"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td87"><SPAN class="p9 ft10">tull</SPAN> </TD> <TD class="tr5 td89"><SPAN class="p9 ft10">skatt</SPAN> </TD> </TR> <TR> <TD class="tr11 td86"><SPAN class="p9 ft20">spritdryck</SPAN> </TD> <TD class="tr11 td87"><SPAN class="p9 ft20">4 kr/liter</SPAN> </TD> <TD class="tr11 td89"><SPAN class="p9 ft20">253 kr/liter</SPAN> </TD> </TR> <TR> <TD class="tr3 td86"><SPAN class="p9 ft19">starkvin</SPAN> </TD> <TD class="tr3 td87"><SPAN class="p9 ft19">2 kr/liter</SPAN> </TD> <TD class="tr3 td89"><SPAN class="p9 ft19">67 kr/liter</SPAN> </TD> </TR> <TR> <TD class="tr3 td86"><SPAN class="p9 ft19">vin</SPAN> </TD> <TD class="tr3 td87"><SPAN class="p9 ft19">1 kr/liter</SPAN> </TD> <TD class="tr3 td89"><SPAN class="p9 ft19">30 kr/liter</SPAN> </TD> </TR> <TR> <TD class="tr11 td86"><SPAN class="p9 ft20">starköl</SPAN> </TD> <TD class="tr11 td87"><SPAN class="p9 ft20">3 kr/liter</SPAN> </TD> <TD class="tr11 td89"><SPAN class="p9 ft20">16 kr/liter</SPAN> </TD> </TR> <TR> <TD class="tr3 td86"><SPAN class="p9 ft19">cigaretter</SPAN> </TD> <TD class="tr3 td87"><SPAN class="p9 ft19">34 öre/styck</SPAN> </TD> <TD class="tr3 td89"><SPAN class="p9 ft14">172 öre/styck</SPAN> </TD> </TR> <TR> <TD class="tr3 td86"><SPAN class="p9 ft19">cigarrer</SPAN> </TD> <TD class="tr3 td87"><SPAN class="p9 ft19">86 öre/styck</SPAN> </TD> <TD class="tr3 td89"><SPAN class="p9 ft14">192 öre/styck</SPAN> </TD> </TR> <TR> <TD class="tr3 td86"><SPAN class="p9 ft19">röktobak</SPAN> </TD> <TD class="tr3 td87"><SPAN class="p9 ft19">428 kr/kg</SPAN> </TD> <TD class="tr3 td89"><SPAN class="p9 ft19">2 132 kr/kg</SPAN> </TD> </TR> <TR> <TD class="tr5 td86"><SPAN class="p9 ft10">snus</SPAN> </TD> <TD class="tr5 td87"><SPAN class="p9 ft10">104 kr/kg</SPAN> </TD> <TD class="tr5 td89"><SPAN class="p9 ft10">614 kr/kg</SPAN> </TD> </TR> </TABLE> <P class="p88 ft2">Denna lag träder i kraft den 1 januari 2008. Äldre bestämmelser gäller fortfarande för varor som dessförinnan anmälts eller borde ha anmälts till tullförfarandet övergång till fri omsättning.</P> <TABLE cellpadding=0 cellspacing=0 class="t21"> <TR> <TD class="tr4 td11"><SPAN class="p9 ft11"><SPAN class="ft32">1 </SPAN>Senaste lydelse 2006:1393.</SPAN> </TD> <TD class="tr4 td90"><SPAN class="p11 ft2">10</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="page_11"> <DIV id="p11dimg1"> <INGENBILD zsrc="GV031111x1.jpg/" id="p11img1"> </DIV> <DIV class="dclr"></DIV> <DIV> <DIV id="id_1"> <P class="p89 ft26"><SPAN class="ft2">2.4</SPAN><SPAN class="ft34">Förslag till lag om ändring i lagen (1994:1563) om tobaksskatt</SPAN></P> <P class="p90 ft2">Härigenom föreskrivs att 2, 8 och 35 §§ lagen (1994:1563) om tobaksskatt ska ha följande lydelse.</P> <TABLE cellpadding=0 cellspacing=0 class="t22"> <TR> <TD colspan=4 class="tr7 td39"><SPAN class="p9 ft3">Nuvarande lydelse</SPAN> </TD> <TD class="tr7 td91"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td92"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr7 td93"><SPAN class="p91 ft3">Föreslagen lydelse</SPAN> </TD> <TD class="tr7 td94"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td95"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr16 td84"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr16 td96"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr16 td97"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr16 td92"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr16 td91"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr16 td92"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr16 td98"><SPAN class="p92 ft2">2 §<SPAN class="ft27">1</SPAN></SPAN> </TD> <TD class="tr16 td97"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr16 td99"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr16 td94"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr16 td95"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr5 td100"><SPAN class="p93 ft7">Skatt på cigaretter tas ut med</SPAN> </TD> <TD colspan=5 class="tr5 td101"><SPAN class="p19 ft7">Skatt på cigaretter tas ut med</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr4 td100"><SPAN class="p9 ft10"><SPAN class="ft17">28 </SPAN>öre per styck och 39,2 procent</SPAN> </TD> <TD colspan=5 class="tr4 td101"><SPAN class="p91 ft10"><SPAN class="ft17">31 </SPAN>öre per styck och 39,2 procent</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr5 td102"><SPAN class="p9 ft10">av detaljhandelspriset. Skatt</SPAN> </TD> <TD class="tr5 td92"><SPAN class="p93 ft3">skall</SPAN> </TD> <TD colspan=4 class="tr5 td103"><SPAN class="p91 ft7">av detaljhandelspriset. Skatt</SPAN> </TD> <TD class="tr5 td95"><SPAN class="p11 ft3">ska</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr5 td100"><SPAN class="p9 ft10">dock lägst tas ut med 100 procent</SPAN> </TD> <TD colspan=5 class="tr5 td101"><SPAN class="p91 ft10">dock lägst tas ut med 100 procent</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr4 td100"><SPAN class="p9 ft2">av den sammanlagda skatten på</SPAN> </TD> <TD colspan=5 class="tr4 td101"><SPAN class="p91 ft2">av den sammanlagda skatten på</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr5 td100"><SPAN class="p9 ft7">cigaretter i den mest efterfrågade</SPAN> </TD> <TD colspan=5 class="tr5 td101"><SPAN class="p91 ft10">cigaretter i den mest efterfrågade</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr5 td104"><SPAN class="p9 ft10">priskategorin</SPAN> </TD> <TD colspan=4 class="tr5 td105"><SPAN class="p93 ft3"><SPAN class="ft35">(minimipunktskatt)</SPAN><SPAN class="ft7">.</SPAN></SPAN> </TD> <TD class="tr5 td98"><SPAN class="p91 ft10">priskategorin</SPAN> </TD> <TD colspan=4 class="tr5 td69"><SPAN class="p19 ft35">(minimipunktskatt).</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr4 td100"><SPAN class="p9 ft2">Tillverkaren eller hans represen-</SPAN> </TD> <TD colspan=5 class="tr4 td101"><SPAN class="p91 ft2">Tillverkaren eller hans represen-</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr5 td100"><SPAN class="p9 ft7">tant eller, i fråga om cigaretter</SPAN> </TD> <TD colspan=5 class="tr5 td101"><SPAN class="p91 ft7">tant eller, i fråga om cigaretter</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr5 td100"><SPAN class="p9 ft7">som importeras från tredje land,</SPAN> </TD> <TD colspan=5 class="tr5 td101"><SPAN class="p91 ft7">som importeras från tredje land,</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr4 td100"><SPAN class="p9 ft2">importören <SPAN class="ft3">skall </SPAN>senast den 31</SPAN> </TD> <TD colspan=5 class="tr4 td101"><SPAN class="p91 ft2">importören <SPAN class="ft3">ska </SPAN>senast den 31</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr5 td100"><SPAN class="p9 ft7">oktober varje år till Skatteverket</SPAN> </TD> <TD colspan=5 class="tr5 td101"><SPAN class="p91 ft7">oktober varje år till Skatteverket</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr5 td100"><SPAN class="p9 ft7">lämna uppgifter om försäljningen</SPAN> </TD> <TD colspan=5 class="tr5 td101"><SPAN class="p91 ft7">lämna uppgifter om försäljningen</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr4 td100"><SPAN class="p9 ft2">av cigaretter i de olika priskate-</SPAN> </TD> <TD colspan=5 class="tr4 td101"><SPAN class="p91 ft2">av cigaretter i de olika priskate-</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr5 td100"><SPAN class="p9 ft7">gorierna för tiden från och med</SPAN> </TD> <TD colspan=5 class="tr5 td101"><SPAN class="p91 ft7">gorierna för tiden från och med</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr5 td100"><SPAN class="p9 ft10">den 1 oktober det föregående året</SPAN> </TD> <TD colspan=5 class="tr5 td101"><SPAN class="p91 ft10">den 1 oktober det föregående året</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr4 td100"><SPAN class="p9 ft10">till och med den 30 september det</SPAN> </TD> <TD colspan=5 class="tr4 td101"><SPAN class="p91 ft10">till och med den 30 september det</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr5 td104"><SPAN class="p9 ft7">innevarande</SPAN> </TD> <TD colspan=2 class="tr5 td106"><SPAN class="p10 ft7">året.</SPAN> </TD> <TD colspan=2 class="tr5 td58"><SPAN class="p93 ft7">Regeringen</SPAN> </TD> <TD class="tr5 td98"><SPAN class="p91 ft7">innevarande</SPAN> </TD> <TD colspan=2 class="tr5 td84"><SPAN class="p10 ft7">året.</SPAN> </TD> <TD colspan=2 class="tr5 td107"><SPAN class="p19 ft7">Regeringen</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr5 td100"><SPAN class="p9 ft11">fastställer senast den 30 november</SPAN> </TD> <TD colspan=5 class="tr5 td101"><SPAN class="p91 ft11">fastställer senast den 30 november</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr4 td100"><SPAN class="p9 ft2">det innevarande året den mest</SPAN> </TD> <TD colspan=5 class="tr4 td101"><SPAN class="p91 ft2">det innevarande året den mest</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr5 td104"><SPAN class="p9 ft7">efterfrågade</SPAN> </TD> <TD colspan=3 class="tr5 td57"><SPAN class="p10 ft7">priskategorin</SPAN> </TD> <TD class="tr5 td92"><SPAN class="p93 ft7">av</SPAN> </TD> <TD class="tr5 td98"><SPAN class="p91 ft7">efterfrågade</SPAN> </TD> <TD colspan=3 class="tr5 td108"><SPAN class="p10 ft7">priskategorin</SPAN> </TD> <TD class="tr5 td95"><SPAN class="p19 ft7">av</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr5 td109"><SPAN class="p9 ft7">cigaretter och</SPAN> </TD> <TD class="tr5 td92"><SPAN class="p9 ft7">det</SPAN> </TD> <TD colspan=2 class="tr5 td58"><SPAN class="p93 ft11">skattebelopp</SPAN> </TD> <TD colspan=2 class="tr5 td53"><SPAN class="p91 ft7">cigaretter och</SPAN> </TD> <TD class="tr5 td99"><SPAN class="p9 ft7">det</SPAN> </TD> <TD colspan=2 class="tr5 td107"><SPAN class="p19 ft7">skattebelopp</SPAN> </TD> </TR> <TR> <TD class="tr4 td84"><SPAN class="p9 ft2">som</SPAN> </TD> <TD class="tr4 td96"><SPAN class="p9 ft2">för</SPAN> </TD> <TD class="tr4 td97"><SPAN class="p9 ft2">det</SPAN> </TD> <TD colspan=3 class="tr4 td110"><SPAN class="p93 ft2">nästkommande</SPAN> </TD> <TD class="tr4 td98"><SPAN class="p91 ft2">som för</SPAN> </TD> <TD class="tr4 td97"><SPAN class="p9 ft2">det</SPAN> </TD> <TD colspan=3 class="tr4 td41"><SPAN class="p19 ft2">nästkommande</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr5 td100"><SPAN class="p9 ft7">kalenderåret <SPAN class="ft3">skall </SPAN>tas ut enligt</SPAN> </TD> <TD colspan=5 class="tr5 td101"><SPAN class="p91 ft11">kalenderåret <SPAN class="ft36">ska </SPAN>tas ut enligt andra</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr5 td100"><SPAN class="p9 ft7">andra meningen. För år <SPAN class="ft3">2007 skall</SPAN></SPAN> </TD> <TD colspan=5 class="tr5 td101"><SPAN class="p91 ft7">meningen. För år <SPAN class="ft3">2008 ska </SPAN>dock</SPAN> </TD> </TR> <TR> <TD class="tr4 td84"><SPAN class="p9 ft2">dock</SPAN> </TD> <TD colspan=4 class="tr4 td111"><SPAN class="p92 ft2">minimipunktskatten</SPAN> </TD> <TD class="tr4 td92"><SPAN class="p93 ft2">fast-</SPAN> </TD> <TD colspan=3 class="tr4 td93"><SPAN class="p91 ft2">minimipunktskatten</SPAN> </TD> <TD class="tr4 td94"><SPAN class="p9 ft10">fastställas</SPAN> </TD> <TD class="tr4 td95"><SPAN class="p19 ft2">till</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr5 td100"><SPAN class="p9 ft7">ställas till 1 krona och <SPAN class="ft3">14 </SPAN>öre per</SPAN> </TD> <TD colspan=4 class="tr5 td103"><SPAN class="p91 ft10">1 krona och <SPAN class="ft17">24 </SPAN>öre per cigarett.</SPAN> </TD> <TD class="tr5 td95"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr4 td104"><SPAN class="p9 ft2">cigarett.</SPAN> </TD> <TD class="tr4 td97"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td92"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td91"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td92"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td98"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td97"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td99"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td94"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td95"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p94 ft37">Cigaretter med en längd, exklusive filter eller munstycke, som överstiger 9 centimeter men inte 18 centimeter anses som två cigaretter.</P> <TABLE cellpadding=0 cellspacing=0 class="t23"> <TR> <TD class="tr4 td30"><SPAN class="p9 ft2">Är cigaretten längre anses varje</SPAN> </TD> <TD class="tr4 td112"><SPAN class="p11 ft2">påbörjad ytterligare längd av</SPAN> </TD> </TR> <TR> <TD class="tr5 td30"><SPAN class="p9 ft7">9 centimeter som en cigarett.</SPAN> </TD> <TD class="tr5 td112"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr5 td113"><SPAN class="p95 ft7">8 §<SPAN class="ft27">2</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr5 td30"><SPAN class="p10 ft7">Skatt på cigarrer och cigariller</SPAN> </TD> <TD class="tr5 td112"><SPAN class="p24 ft7">Skatt på cigarrer och cigariller</SPAN> </TD> </TR> <TR> <TD class="tr4 td30"><SPAN class="p9 ft2">tas ut med 1 krona och 12 öre per</SPAN> </TD> <TD class="tr4 td112"><SPAN class="p24 ft10">tas ut med 1 krona och 12 öre per</SPAN> </TD> </TR> <TR> <TD class="tr5 td30"><SPAN class="p9 ft10">styck. Skatt på röktobak tas ut med</SPAN> </TD> <TD class="tr5 td112"><SPAN class="p24 ft11">styck. Skatt på röktobak tas ut med</SPAN> </TD> </TR> <TR> <TD class="tr4 td30"><SPAN class="p9 ft2"><SPAN class="ft3">975 </SPAN>kronor per kilogram.</SPAN> </TD> <TD class="tr4 td112"><SPAN class="p96 ft10"><SPAN class="ft17">1 560 </SPAN>kronor per kilogram.</SPAN> </TD> </TR> </TABLE> <P class="p97 ft11"><SPAN class="ft38">1</SPAN><SPAN class="ft39">Senaste lydelse 2006:1392.</SPAN></P> <P class="p17 ft11"><SPAN class="ft38">2</SPAN><SPAN class="ft39">Senaste lydelse 2006:1392.</SPAN></P> </DIV> <DIV id="id_2"> <P class="p17 ft2">Prop. 2007/08:11</P> <P class="p27 ft2">11</P> </DIV> </DIV> </DIV> <DIV id="page_12"> <DIV id="p12dimg1"> <INGENBILD zsrc="GV031112x1.jpg/" id="p12img1"> </DIV> <DIV> <DIV id="id_1"> <TABLE cellpadding=0 cellspacing=0 class="t8"> <TR> <TD class="tr7 td32"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td30"><SPAN class="p98 ft10">35 §<SPAN class="ft40">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr4 td32"><SPAN class="p19 ft2">Skatt på snus tas ut med</SPAN> </TD> <TD class="tr4 td30"><SPAN class="p11 ft2">Skatt på snus tas ut med</SPAN> </TD> </TR> <TR> <TD class="tr5 td32"><SPAN class="p11 ft7"><SPAN class="ft3">246 </SPAN>kronor per kilogram och på</SPAN> </TD> <TD class="tr5 td30"><SPAN class="p11 ft7"><SPAN class="ft3">336 </SPAN>kronor per kilogram och på</SPAN> </TD> </TR> <TR> <TD class="tr5 td32"><SPAN class="p11 ft7">tuggtobak med 402 kronor per</SPAN> </TD> <TD class="tr5 td30"><SPAN class="p11 ft7">tuggtobak med 402 kronor per</SPAN> </TD> </TR> <TR> <TD class="tr4 td32"><SPAN class="p99 ft10">kilogram.</SPAN> </TD> <TD class="tr4 td30"><SPAN class="p99 ft2">kilogram.</SPAN> </TD> </TR> </TABLE> <P class="p100 ft10">Denna lag träder i kraft den 1 januari 2008. Äldre bestämmelser gäller fortfarande för förhållanden som hänför sig till tiden före ikraftträdandet.</P> <P class="p101 ft11"><SPAN class="ft38">3</SPAN><SPAN class="ft39">Senaste lydelse 2006:1392.</SPAN></P> </DIV> <DIV id="id_2"> <P class="p17 ft2">Prop. 2007/08:11</P> <P class="p30 ft2">12</P> </DIV> </DIV> </DIV> <DIV id="page_13"> <DIV id="p13dimg1"> <INGENBILD zsrc="GV031113x1.jpg/" id="p13img1"> </DIV> <TABLE cellpadding=0 cellspacing=0 class="t16"> <TR> <TD class="tr1 td49"><SPAN class="p9 ft26">2.5</SPAN> </TD> <TD class="tr1 td45"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD colspan=10 class="tr1 td114"><SPAN class="p65 ft26">Förslag till lag om ändring i lagen (1994:1564) om</SPAN> </TD> <TD class="tr1 td29"><SPAN class="p9 ft11">Prop. 2007/08:11</SPAN> </TD> </TR> <TR> <TD class="tr4 td49"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td45"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD colspan=4 class="tr4 td115"><SPAN class="p65 ft33">alkoholskatt</SPAN> </TD> <TD class="tr4 td84"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td45"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td116"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td45"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td117"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td29"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=12 class="tr13 td79"><SPAN class="p10 ft2">Härigenom föreskrivs att <NOBR>2–4</NOBR> §§ lagen (1994:1564) om alkoholskatt</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr4 td118"><SPAN class="p9 ft11">ska ha följande lydelse.</SPAN> </TD> <TD class="tr4 td42"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td84"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td45"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td116"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td45"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td117"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td29"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr14 td31"><SPAN class="p9 ft3">Nuvarande lydelse</SPAN> </TD> <TD class="tr14 td45"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr14 td42"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD colspan=4 class="tr14 td69"><SPAN class="p91 ft3">Föreslagen lydelse</SPAN> </TD> <TD class="tr14 td45"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr14 td117"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr14 td29"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td49"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td45"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td116"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td45"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td42"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td84"><SPAN class="p92 ft2">2 §<SPAN class="ft27">1</SPAN></SPAN> </TD> <TD class="tr15 td45"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td116"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td45"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td117"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td29"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr5 td100"><SPAN class="p10 ft7">Skatt <SPAN class="ft3">skall </SPAN>betalas för öl som</SPAN> </TD> <TD colspan=6 class="tr5 td119"><SPAN class="p78 ft7">Skatt <SPAN class="ft3">ska </SPAN>betalas för öl som</SPAN> </TD> <TD class="tr5 td29"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr4 td100"><SPAN class="p9 ft2">hänförs till <NOBR>KN-nr</NOBR> 2203 om alko-</SPAN> </TD> <TD colspan=6 class="tr4 td119"><SPAN class="p91 ft2">hänförs till <NOBR>KN-nr</NOBR> 2203 om alko-</SPAN> </TD> <TD class="tr4 td29"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr5 td78"><SPAN class="p9 ft10">holhalten</SPAN> </TD> <TD colspan=3 class="tr5 td107"><SPAN class="p63 ft7">överstiger</SPAN> </TD> <TD class="tr5 td42"><SPAN class="p93 ft7">0,5 volym-</SPAN> </TD> <TD colspan=2 class="tr5 td89"><SPAN class="p91 ft10">holhalten</SPAN> </TD> <TD colspan=3 class="tr5 td107"><SPAN class="p63 ft7">överstiger</SPAN> </TD> <TD class="tr5 td117"><SPAN class="p78 ft7">0,5 volym-</SPAN> </TD> <TD class="tr5 td29"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr5 td78"><SPAN class="p9 ft7">procent.</SPAN> </TD> <TD class="tr5 td116"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td35"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td45"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td42"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr5 td89"><SPAN class="p91 ft7">procent.</SPAN> </TD> <TD class="tr5 td116"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td35"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td45"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td117"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td29"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr4 td100"><SPAN class="p10 ft2">Skatt <SPAN class="ft3">skall </SPAN>även betalas för</SPAN> </TD> <TD colspan=6 class="tr4 td119"><SPAN class="p25 ft2">Skatt <SPAN class="ft3">ska </SPAN>även betalas för</SPAN> </TD> <TD class="tr4 td29"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr5 td100"><SPAN class="p9 ft7">produkter innehållande en bland-</SPAN> </TD> <TD colspan=6 class="tr5 td119"><SPAN class="p91 ft7">produkter innehållande en bland-</SPAN> </TD> <TD class="tr5 td29"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr5 td100"><SPAN class="p9 ft7">ning av öl och <NOBR>icke-alkoholhaltig</NOBR></SPAN> </TD> <TD colspan=6 class="tr5 td119"><SPAN class="p91 ft7">ning av öl och <NOBR>icke-alkoholhaltig</NOBR></SPAN> </TD> <TD class="tr5 td29"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr4 td100"><SPAN class="p9 ft2">dryck hänförlig till <NOBR>KN-nr</NOBR> 2206</SPAN> </TD> <TD colspan=6 class="tr4 td119"><SPAN class="p91 ft2">dryck hänförlig till <NOBR>KN-nr</NOBR> 2206</SPAN> </TD> <TD class="tr4 td29"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td49"><SPAN class="p9 ft7">om</SPAN> </TD> <TD colspan=3 class="tr5 td107"><SPAN class="p9 ft10">alkoholhalten</SPAN> </TD> <TD colspan=2 class="tr5 td57"><SPAN class="p24 ft7">i blandningen</SPAN> </TD> <TD class="tr5 td84"><SPAN class="p91 ft7">om</SPAN> </TD> <TD colspan=3 class="tr5 td107"><SPAN class="p9 ft10">alkoholhalten</SPAN> </TD> <TD colspan=2 class="tr5 td120"><SPAN class="p25 ft7">i blandningen</SPAN> </TD> <TD class="tr5 td29"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr5 td100"><SPAN class="p9 ft7">överstiger 0,5 volymprocent.</SPAN> </TD> <TD colspan=6 class="tr5 td119"><SPAN class="p91 ft7">överstiger 0,5 volymprocent.</SPAN> </TD> <TD class="tr5 td29"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr4 td78"><SPAN class="p10 ft2">Skatt</SPAN> </TD> <TD class="tr4 td116"><SPAN class="p9 ft2">tas</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p59 ft2">ut</SPAN> </TD> <TD class="tr4 td45"><SPAN class="p9 ft2">per</SPAN> </TD> <TD class="tr4 td42"><SPAN class="p93 ft2">liter med</SPAN> </TD> <TD colspan=2 class="tr4 td89"><SPAN class="p32 ft2">Skatt</SPAN> </TD> <TD class="tr4 td116"><SPAN class="p9 ft2">tas</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p52 ft2">ut</SPAN> </TD> <TD class="tr4 td45"><SPAN class="p9 ft2">per</SPAN> </TD> <TD class="tr4 td117"><SPAN class="p78 ft2">liter med</SPAN> </TD> <TD class="tr4 td29"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr5 td37"><SPAN class="p9 ft7"><SPAN class="ft3">1,47 </SPAN>kronor</SPAN> </TD> <TD colspan=2 class="tr5 td46"><SPAN class="p9 ft7">för varje</SPAN> </TD> <TD class="tr5 td42"><SPAN class="p93 ft7">volympro-</SPAN> </TD> <TD colspan=3 class="tr5 td67"><SPAN class="p91 ft7"><SPAN class="ft3">1,66 </SPAN>kronor</SPAN> </TD> <TD colspan=2 class="tr5 td46"><SPAN class="p9 ft7">för varje</SPAN> </TD> <TD class="tr5 td117"><SPAN class="p25 ft7">volympro-</SPAN> </TD> <TD class="tr5 td29"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr5 td37"><SPAN class="p9 ft10">cent alkohol.</SPAN> </TD> <TD class="tr5 td35"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td45"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td42"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr5 td67"><SPAN class="p91 ft10">cent alkohol.</SPAN> </TD> <TD class="tr5 td35"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td45"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td117"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td29"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=12 class="tr4 td79"><SPAN class="p10 ft10">För öl med en alkoholhalt om högst 2,8 volymprocent tas skatt ut med</SPAN> </TD> <TD class="tr4 td29"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr5 td78"><SPAN class="p9 ft7">0 kronor.</SPAN> </TD> <TD class="tr5 td116"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td35"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td45"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td42"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td84"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td45"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td116"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td35"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td45"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td117"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td29"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td49"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td45"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td116"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td45"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td42"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td84"><SPAN class="p92 ft2">3 §<SPAN class="ft27">2</SPAN></SPAN> </TD> <TD class="tr15 td45"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td116"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td35"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td45"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td117"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td29"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr5 td100"><SPAN class="p10 ft7">Skatt <SPAN class="ft3">skall </SPAN>betalas för vin som</SPAN> </TD> <TD colspan=6 class="tr5 td119"><SPAN class="p78 ft7">Skatt <SPAN class="ft3">ska </SPAN>betalas för vin som</SPAN> </TD> <TD class="tr5 td29"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr5 td100"><SPAN class="p9 ft7">hänförs till <NOBR>KN-nr</NOBR> 2204 och 2205</SPAN> </TD> <TD colspan=6 class="tr5 td119"><SPAN class="p91 ft7">hänförs till <NOBR>KN-nr</NOBR> 2204 och 2205</SPAN> </TD> <TD class="tr5 td29"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td49"><SPAN class="p9 ft2">om</SPAN> </TD> <TD colspan=4 class="tr4 td121"><SPAN class="p102 ft2">alkoholhalten</SPAN> </TD> <TD class="tr4 td42"><SPAN class="p93 ft11">uppkommit</SPAN> </TD> <TD class="tr4 td84"><SPAN class="p91 ft2">om</SPAN> </TD> <TD colspan=4 class="tr4 td121"><SPAN class="p102 ft2">alkoholhalten</SPAN> </TD> <TD class="tr4 td117"><SPAN class="p25 ft10">uppkommit</SPAN> </TD> <TD class="tr4 td29"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr4 td100"><SPAN class="p9 ft2">enbart genom jäsning och</SPAN> </TD> <TD colspan=6 class="tr4 td119"><SPAN class="p91 ft2">enbart genom jäsning och</SPAN> </TD> <TD class="tr4 td29"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p103 ft2"><SPAN class="ft2">1.</SPAN><SPAN class="ft41">alkoholhalten överstiger 1,2 volymprocent men uppgår till högst 15 volymprocent, eller</SPAN></P> <P class="p103 ft7"><SPAN class="ft10">2.</SPAN><SPAN class="ft42">alkoholhalten överstiger 15 volymprocent men uppgår till högst 18 volymprocent och vinet producerats utan tillsatser.</SPAN></P> <P class="p40 ft2">Skatt tas ut per liter för</P> <P class="p103 ft7">drycker med en alkoholhalt över 2,25 men inte över 4,5 volymprocent med 7,58 kronor,</P> <P class="p103 ft2">drycker med en alkoholhalt över 4,5 men inte över 7 volymprocent med 11,20 kronor,</P> <P class="p103 ft7">drycker med en alkoholhalt över 7 men inte över 8,5 volymprocent med 15,41 kronor,</P> <TABLE cellpadding=0 cellspacing=0 class="t24"> <TR> <TD class="tr3 td30"><SPAN class="p25 ft5">drycker med en alkoholhalt över</SPAN> </TD> <TD class="tr3 td32"><SPAN class="p63 ft19">drycker med en alkoholhalt över</SPAN> </TD> </TR> <TR> <TD class="tr3 td30"><SPAN class="p78 ft19">8,5 men inte över 15 volymprocent</SPAN> </TD> <TD class="tr3 td32"><SPAN class="p9 ft19">8,5 men inte över 15 volymprocent</SPAN> </TD> </TR> <TR> <TD class="tr4 td30"><SPAN class="p104 ft10">med <SPAN class="ft17">22,08 </SPAN>kronor, och för</SPAN> </TD> <TD class="tr4 td32"><SPAN class="p9 ft2">med <SPAN class="ft3">21,58 </SPAN>kronor, och för</SPAN> </TD> </TR> </TABLE> <P class="p105 ft2">drycker med en alkoholhalt över 15 men inte över 18 volymprocent med 45,17 kronor.</P> <P class="p106 ft2">För vin med en alkoholhalt om högst 2,25 volymprocent tas skatt ut med 0 kronor.</P> <TABLE cellpadding=0 cellspacing=0 class="t25"> <TR> <TD class="tr3 td122"><SPAN class="p24 ft38">1</SPAN> </TD> <TD class="tr3 td14"><SPAN class="p69 ft43">Senaste lydelse 2001:517.</SPAN> </TD> <TD rowspan=2 class="tr15 td123"><SPAN class="p11 ft2">13</SPAN> </TD> </TR> <TR> <TD class="tr9 td122"><SPAN class="p24 ft38">2</SPAN> </TD> <TD class="tr9 td14"><SPAN class="p69 ft11">Senaste lydelse 2001:822.</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="page_14"> <DIV id="p14dimg1"> <INGENBILD zsrc="GV031114x1.jpg/" id="p14img1"> </DIV> <DIV> <DIV id="id_1"> <TABLE cellpadding=0 cellspacing=0 class="t8"> <TR> <TD class="tr7 td49"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td124"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td5"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td77"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td84"><SPAN class="p92 ft2">4 §<SPAN class="ft27">3</SPAN></SPAN> </TD> <TD class="tr7 td124"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td5"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td99"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr4 td100"><SPAN class="p93 ft10">Skatt <SPAN class="ft17">skall </SPAN>betalas för andra jästa</SPAN> </TD> <TD colspan=4 class="tr4 td101"><SPAN class="p11 ft2">Skatt <SPAN class="ft3">ska </SPAN>betalas för andra jästa</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr5 td100"><SPAN class="p9 ft10">drycker än vin eller öl som hänförs</SPAN> </TD> <TD colspan=4 class="tr5 td101"><SPAN class="p91 ft10">drycker än vin eller öl som hänförs</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr5 td100"><SPAN class="p9 ft7">till <NOBR>KN-nr</NOBR> 2206 samt sådana</SPAN> </TD> <TD colspan=4 class="tr5 td101"><SPAN class="p91 ft7">till <NOBR>KN-nr</NOBR> 2206 samt sådana</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr4 td100"><SPAN class="p9 ft2">drycker som hänförs till <NOBR>KN-nr</NOBR></SPAN> </TD> <TD colspan=4 class="tr4 td101"><SPAN class="p91 ft2">drycker som hänförs till <NOBR>KN-nr</NOBR></SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr5 td100"><SPAN class="p9 ft7">2204 och 2205 men som inte</SPAN> </TD> <TD colspan=4 class="tr5 td101"><SPAN class="p91 ft7">2204 och 2205 men som inte</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr5 td100"><SPAN class="p9 ft10">omfattas av skatteplikt enligt 3 §,</SPAN> </TD> <TD colspan=4 class="tr5 td101"><SPAN class="p91 ft10">omfattas av skatteplikt enligt 3 §,</SPAN> </TD> </TR> <TR> <TD class="tr4 td49"><SPAN class="p9 ft2">om</SPAN> </TD> <TD class="tr4 td124"><SPAN class="p9 ft2">alkoholhalten</SPAN> </TD> <TD class="tr4 td5"><SPAN class="p9 ft2">överstiger</SPAN> </TD> <TD class="tr4 td77"><SPAN class="p24 ft2">1,2</SPAN> </TD> <TD class="tr4 td84"><SPAN class="p91 ft2">om</SPAN> </TD> <TD class="tr4 td124"><SPAN class="p9 ft2">alkoholhalten</SPAN> </TD> <TD class="tr4 td5"><SPAN class="p9 ft2">överstiger</SPAN> </TD> <TD class="tr4 td99"><SPAN class="p11 ft2">1,2</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr5 td100"><SPAN class="p9 ft7">men inte 10 volymprocent eller</SPAN> </TD> <TD colspan=4 class="tr5 td101"><SPAN class="p91 ft7">men inte 10 volymprocent eller</SPAN> </TD> </TR> <TR> <TD class="tr5 td49"><SPAN class="p9 ft7">om</SPAN> </TD> <TD class="tr5 td124"><SPAN class="p69 ft7">alkoholhalten</SPAN> </TD> <TD class="tr5 td5"><SPAN class="p92 ft7">överstiger</SPAN> </TD> <TD class="tr5 td77"><SPAN class="p24 ft7">10</SPAN> </TD> <TD class="tr5 td84"><SPAN class="p91 ft7">om</SPAN> </TD> <TD class="tr5 td124"><SPAN class="p92 ft7">alkoholhalten</SPAN> </TD> <TD class="tr5 td5"><SPAN class="p1 ft7">överstiger</SPAN> </TD> <TD class="tr5 td99"><SPAN class="p11 ft7">10</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr4 td100"><SPAN class="p9 ft2">men inte 15 volymprocent under</SPAN> </TD> <TD colspan=4 class="tr4 td101"><SPAN class="p91 ft2">men inte 15 volymprocent under</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr5 td125"><SPAN class="p9 ft7">förutsättning att</SPAN> </TD> <TD colspan=2 class="tr5 td124"><SPAN class="p24 ft7">alkoholhalten</SPAN> </TD> <TD colspan=2 class="tr5 td111"><SPAN class="p91 ft7">förutsättning att</SPAN> </TD> <TD colspan=2 class="tr5 td56"><SPAN class="p11 ft7">alkoholhalten</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr5 td100"><SPAN class="p9 ft11">uteslutande har uppkommit genom</SPAN> </TD> <TD colspan=4 class="tr5 td101"><SPAN class="p91 ft11">uteslutande har uppkommit genom</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr4 td125"><SPAN class="p9 ft2">jäsning.</SPAN> </TD> <TD class="tr4 td5"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td77"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr4 td111"><SPAN class="p91 ft2">jäsning.</SPAN> </TD> <TD class="tr4 td5"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td99"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p107 ft2">Skatt tas ut per liter för</P> <P class="p67 ft2">drycker med en alkoholhalt över 2,25 men inte över 4,5 volymprocent med 7,58 kronor,</P> <P class="p40 ft7">drycker med en alkoholhalt över 4,5 men inte över 7 volymprocent</P> <TABLE cellpadding=0 cellspacing=0 class="t26"> <TR> <TD class="tr11 td32"><SPAN class="p9 ft21">med 11,20 kronor,</SPAN> </TD> <TD class="tr11 td92"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td126"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td32"><SPAN class="p10 ft10">drycker med en alkoholhalt över</SPAN> </TD> <TD class="tr5 td92"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td126"><SPAN class="p9 ft10">drycker med en alkoholhalt över</SPAN> </TD> </TR> <TR> <TD class="tr5 td32"><SPAN class="p9 ft10">7 men inte över 8,5 volymprocent</SPAN> </TD> <TD class="tr5 td92"><SPAN class="p28 ft7">7</SPAN> </TD> <TD class="tr5 td126"><SPAN class="p9 ft10">men inte över 8,5 volymprocent</SPAN> </TD> </TR> <TR> <TD class="tr5 td32"><SPAN class="p9 ft7">med 15<SPAN class="ft3">.</SPAN>41 kronor, och för</SPAN> </TD> <TD colspan=2 class="tr5 td127"><SPAN class="p28 ft7">med 15<SPAN class="ft3">,</SPAN>41 kronor, och för</SPAN> </TD> </TR> <TR> <TD class="tr4 td32"><SPAN class="p10 ft10">drycker med en alkoholhalt över</SPAN> </TD> <TD class="tr4 td92"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td126"><SPAN class="p9 ft10">drycker med en alkoholhalt över</SPAN> </TD> </TR> <TR> <TD class="tr5 td32"><SPAN class="p9 ft10">8,5 men inte över 15 volymprocent</SPAN> </TD> <TD colspan=2 class="tr5 td127"><SPAN class="p28 ft10">8,5 men inte över 15 volymprocent</SPAN> </TD> </TR> <TR> <TD class="tr5 td32"><SPAN class="p9 ft7">med <SPAN class="ft3">22,08 </SPAN>kronor.</SPAN> </TD> <TD colspan=2 class="tr5 td127"><SPAN class="p28 ft7">med <SPAN class="ft3">21,58 </SPAN>kronor.</SPAN> </TD> </TR> <TR> <TD class="tr4 td32"><SPAN class="p10 ft2">För andra jästa drycker</SPAN> </TD> <TD class="tr4 td92"><SPAN class="p9 ft2">med</SPAN> </TD> <TD class="tr4 td126"><SPAN class="p10 ft2">en alkoholhalt om högst</SPAN> </TD> </TR> </TABLE> <P class="p108 ft2">2,25 volymprocent tas skatt ut med 0 kronor.</P> <P class="p109 ft10">Denna lag träder i kraft den 1 januari 2008. Äldre bestämmelser gäller fortfarande för förhållanden som hänför sig till tiden före ikraftträdandet.</P> <P class="p110 ft11"><SPAN class="ft38">3</SPAN><SPAN class="ft39">Senaste lydelse 2001:822.</SPAN></P> </DIV> <DIV id="id_2"> <P class="p17 ft2">Prop. 2007/08:11</P> <P class="p30 ft2">14</P> </DIV> </DIV> </DIV> <DIV id="page_15"> <DIV id="p15dimg1"> <INGENBILD zsrc="GV031115x1.jpg/" id="p15img1"> </DIV> <TABLE cellpadding=0 cellspacing=0 class="t27"> <TR> <TD class="tr1 td84"><SPAN class="p81 ft2">2.6</SPAN> </TD> <TD class="tr1 td85"><SPAN class="p82 ft26">Förslag till lag om ändring i lagen (1994:1776) om</SPAN> </TD> <TD class="tr1 td29"><SPAN class="p9 ft11">Prop. 2007/08:11</SPAN> </TD> </TR> <TR> <TD class="tr9 td84"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr9 td85"><SPAN class="p82 ft26">skatt på energi</SPAN> </TD> <TD class="tr9 td29"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p111 ft2">Härigenom föreskrivs att 2 kap. 1, 4 a och 10 §§, 6 a kap. 1 §, 9 kap. 7 och 8 §§ samt 11 kap. 3 och 12 §§ lagen (1994:1776) om skatt på energi ska ha följande lydelse.</P> <P class="p112 ft3">Nuvarande lydelse</P> <P class="p113 ft2"><SPAN class="ft2">2</SPAN><SPAN class="ft22">kap. 1 §</SPAN><SPAN class="ft27">1</SPAN></P> <P class="p114 ft2">Energiskatt och koldioxidskatt <SPAN class="ft3">skall</SPAN>, om inte annat följer av andra stycket, betalas för följande bränslen med angivna belopp:</P> <TABLE cellpadding=0 cellspacing=0 class="t28"> <TR> <TD class="tr4 td122"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td8"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td128"><SPAN class="p102 ft10"><NOBR>KN-nr</NOBR></SPAN> </TD> <TD class="tr4 td56"><SPAN class="p9 ft11">Slag av bränsle</SPAN> </TD> <TD colspan=2 class="tr5 td129"><SPAN class="p61 ft10">Skattebelopp</SPAN> </TD> <TD class="tr5 td130"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td131"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td132"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td133"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td134"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td135"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td136"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr3 td129"><SPAN class="p61 ft19">Energiskatt</SPAN> </TD> <TD class="tr3 td130"><SPAN class="p9 ft19">Koldioxidskatt</SPAN> </TD> <TD class="tr3 td131"><SPAN class="p9 ft11">Summa skatt</SPAN> </TD> <TD class="tr5 td132"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr11 td21"><SPAN class="p61 ft16">1.</SPAN> </TD> <TD class="tr11 td128"><SPAN class="p102 ft20">2710 11 31,</SPAN> </TD> <TD class="tr11 td56"><SPAN class="p9 ft20">Bensin som</SPAN> </TD> <TD class="tr11 td47"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td60"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td137"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td138"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td132"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td122"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td8"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p102 ft19">2710 11 41,</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">uppfyller krav</SPAN> </TD> <TD class="tr3 td47"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td60"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td137"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td138"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td132"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td122"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td8"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p102 ft19">2710 11 45</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">för</SPAN> </TD> <TD class="tr3 td47"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td60"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td137"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td138"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td132"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td122"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td8"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td128"><SPAN class="p102 ft20">eller</SPAN> </TD> <TD class="tr11 td56"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td47"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td60"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td137"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td138"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td132"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td122"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td8"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p102 ft19">2710 11 49</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td47"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td60"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td137"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td138"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td132"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td122"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td8"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft11">a) miljöklass 1</SPAN> </TD> <TD class="tr3 td47"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td60"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td137"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td138"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td132"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td122"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td8"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">– motorbensin</SPAN> </TD> <TD colspan=2 class="tr3 td117"><SPAN class="p61 ft19">2 kr 90 öre</SPAN> </TD> <TD class="tr3 td137"><SPAN class="p9 ft19">2 kr 16 öre</SPAN> </TD> <TD class="tr3 td138"><SPAN class="p9 ft19">5 kr 6 öre</SPAN> </TD> <TD class="tr3 td132"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td122"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td8"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td128"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td56"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr11 td117"><SPAN class="p61 ft20">per liter</SPAN> </TD> <TD class="tr11 td137"><SPAN class="p9 ft20">per liter</SPAN> </TD> <TD class="tr11 td138"><SPAN class="p9 ft20">per liter</SPAN> </TD> <TD class="tr11 td132"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td122"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td8"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft11">– alkylatbensin</SPAN> </TD> <TD colspan=2 class="tr3 td117"><SPAN class="p61 ft19">1 kr 30 öre</SPAN> </TD> <TD class="tr3 td137"><SPAN class="p9 ft19">2 kr 16 öre</SPAN> </TD> <TD class="tr3 td138"><SPAN class="p9 ft19">3 kr 46 öre</SPAN> </TD> <TD class="tr3 td132"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td122"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td8"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr3 td117"><SPAN class="p61 ft19">per liter</SPAN> </TD> <TD class="tr3 td137"><SPAN class="p9 ft19">per liter</SPAN> </TD> <TD class="tr3 td138"><SPAN class="p9 ft19">per liter</SPAN> </TD> <TD class="tr3 td132"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td122"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td8"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft11">b) miljöklass 2</SPAN> </TD> <TD colspan=2 class="tr3 td117"><SPAN class="p61 ft19">2 kr 93 öre</SPAN> </TD> <TD class="tr3 td137"><SPAN class="p9 ft19">2 kr 16 öre</SPAN> </TD> <TD class="tr3 td138"><SPAN class="p9 ft19">5 kr 9 öre</SPAN> </TD> <TD class="tr3 td132"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td122"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td8"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr3 td117"><SPAN class="p61 ft19">per liter</SPAN> </TD> <TD class="tr3 td137"><SPAN class="p9 ft19">per liter</SPAN> </TD> <TD class="tr3 td138"><SPAN class="p9 ft19">per liter</SPAN> </TD> <TD class="tr3 td132"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr11 td21"><SPAN class="p61 ft16">2.</SPAN> </TD> <TD class="tr11 td128"><SPAN class="p102 ft20">2710 11 31,</SPAN> </TD> <TD class="tr11 td56"><SPAN class="p9 ft20">Annan bensin</SPAN> </TD> <TD colspan=2 class="tr11 td117"><SPAN class="p61 ft20">3 kr 61 öre</SPAN> </TD> <TD class="tr11 td137"><SPAN class="p9 ft20">2 kr 16 öre</SPAN> </TD> <TD class="tr11 td138"><SPAN class="p9 ft20">5 kr 77 öre</SPAN> </TD> <TD class="tr11 td132"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td122"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td8"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p102 ft19">2710 11 51</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">än som avses</SPAN> </TD> <TD colspan=2 class="tr3 td117"><SPAN class="p61 ft19">per liter</SPAN> </TD> <TD class="tr3 td137"><SPAN class="p9 ft19">per liter</SPAN> </TD> <TD class="tr3 td138"><SPAN class="p9 ft19">per liter</SPAN> </TD> <TD class="tr3 td132"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td122"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td8"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p102 ft19">eller</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">under 1</SPAN> </TD> <TD class="tr3 td47"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td60"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td137"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td138"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td132"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td122"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td8"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p102 ft19">2710 11 59</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td47"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td60"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td137"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td138"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td132"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr3 td21"><SPAN class="p61 ft11">3.</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p102 ft19">2710 19 21,</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">Eldningsolja,</SPAN> </TD> <TD class="tr3 td47"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td60"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td137"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td138"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td132"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td122"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td8"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td128"><SPAN class="p102 ft20">2710 19 25,</SPAN> </TD> <TD class="tr11 td56"><SPAN class="p9 ft16">dieselbrännolja,</SPAN> </TD> <TD class="tr11 td47"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td60"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td137"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td138"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td132"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td122"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td8"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p102 ft19">2710 19 41–</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">fotogen, m.m.</SPAN> </TD> <TD class="tr3 td47"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td60"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td137"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td138"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td132"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td122"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td8"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p102 ft19">2710 19 49</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">som</SPAN> </TD> <TD class="tr3 td47"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td60"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td137"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td138"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td132"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td122"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td8"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p102 ft19">eller</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td47"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td60"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td137"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td138"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td132"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td122"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td8"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p102 ft19">2710 19 61–</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td47"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td60"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td137"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td138"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td132"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td122"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td8"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td128"><SPAN class="p102 ft20">2710 19 69</SPAN> </TD> <TD class="tr11 td56"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td47"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td60"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td137"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td138"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td132"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td122"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td8"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">a) har försetts</SPAN> </TD> <TD colspan=2 class="tr3 td117"><SPAN class="p61 ft19">750 kr per</SPAN> </TD> <TD class="tr3 td137"><SPAN class="p9 ft19">2 663 kr per</SPAN> </TD> <TD class="tr3 td138"><SPAN class="p9 ft19">3 413 kr per</SPAN> </TD> <TD class="tr3 td132"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td122"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td8"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">med märk-</SPAN> </TD> <TD colspan=2 class="tr3 td117"><SPAN class="p61 ft19">m<SPAN class="ft45">3</SPAN></SPAN> </TD> <TD class="tr3 td137"><SPAN class="p9 ft19">m<SPAN class="ft45">3</SPAN></SPAN> </TD> <TD class="tr3 td138"><SPAN class="p9 ft19">m<SPAN class="ft45">3</SPAN></SPAN> </TD> <TD class="tr3 td132"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td122"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td8"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft11">ämnen eller ger</SPAN> </TD> <TD class="tr3 td47"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td60"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td137"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td138"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td132"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td122"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td8"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">mindre än</SPAN> </TD> <TD class="tr3 td47"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td60"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td137"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td138"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td132"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td122"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td8"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td128"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td56"><SPAN class="p9 ft20">85 volym-</SPAN> </TD> <TD class="tr11 td47"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td60"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td137"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td138"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td132"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td122"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td8"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">procent</SPAN> </TD> <TD class="tr3 td47"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td60"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td137"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td138"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td132"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td122"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td8"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">destillat vid</SPAN> </TD> <TD class="tr3 td47"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td60"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td137"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td138"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td132"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td122"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td8"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">350<SPAN class="ft45">o</SPAN>C,</SPAN> </TD> <TD class="tr3 td47"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td60"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td137"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td138"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td132"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td122"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td8"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">b) inte har</SPAN> </TD> <TD class="tr3 td47"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td60"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td137"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td138"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td132"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td122"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td8"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td128"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td56"><SPAN class="p9 ft20">försetts med</SPAN> </TD> <TD class="tr11 td47"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td60"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td137"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td138"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td132"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td122"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td8"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">märkämnen</SPAN> </TD> <TD class="tr3 td47"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td60"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td137"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td138"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td132"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td122"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td8"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">och ger minst</SPAN> </TD> <TD class="tr3 td47"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td60"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td137"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td138"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td132"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td122"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td8"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">85 volym-</SPAN> </TD> <TD class="tr3 td47"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td60"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td137"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td138"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td132"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td122"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td8"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">procent</SPAN> </TD> <TD class="tr3 td47"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td60"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td137"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td138"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td132"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr17 td122"><SPAN class="p9 ft46">&nbsp;</SPAN> </TD> <TD colspan=4 class="tr18 td139"><SPAN class="p9 ft47">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr17 td30"><SPAN class="p9 ft46">&nbsp;</SPAN> </TD> <TD rowspan=2 class="tr19 td132"><SPAN class="p11 ft2">15</SPAN> </TD> </TR> <TR> <TD class="tr9 td122"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD colspan=7 class="tr9 td140"><SPAN class="p9 ft29"><SPAN class="ft28">1 </SPAN>Senaste lydelse 2006:1508. Anm. Paragrafen föreslås ändras även i prop. 2006/07:123.</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="page_16"> <DIV id="p16dimg1"> <INGENBILD zsrc="GV031116x1.jpg/" id="p16img1"> </DIV> <TABLE cellpadding=0 cellspacing=0 class="t29"> <TR> <TD class="tr9 td21"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr9 td128"><SPAN class="p102 ft10"><NOBR>KN-nr</NOBR></SPAN> </TD> <TD class="tr9 td56"><SPAN class="p9 ft11">Slag av bränsle</SPAN> </TD> <TD class="tr4 td129"><SPAN class="p61 ft10">Skattebelopp</SPAN> </TD> <TD class="tr4 td130"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td131"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr9 td141"><SPAN class="p63 ft11">Prop. 2007/08:11</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td117"><SPAN class="p61 ft19">Energiskatt</SPAN> </TD> <TD class="tr3 td137"><SPAN class="p9 ft19">Koldioxidskatt</SPAN> </TD> <TD colspan=2 class="tr3 td142"><SPAN class="p9 ft19">Summa skatt</SPAN> </TD> </TR> <TR> <TD class="tr11 td143"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td144"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td145"><SPAN class="p9 ft20">destillat vid</SPAN> </TD> <TD class="tr11 td146"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td147"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td148"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr3 td141"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">350<SPAN class="ft45">o</SPAN>C, tillhörig</SPAN> </TD> <TD class="tr3 td117"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td137"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td138"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td141"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">miljöklass 1</SPAN> </TD> <TD class="tr3 td117"><SPAN class="p61 ft19">1 057 kr per</SPAN> </TD> <TD class="tr3 td137"><SPAN class="p9 ft19">2 663 kr per</SPAN> </TD> <TD colspan=2 class="tr3 td142"><SPAN class="p9 ft19">3 720 kr per</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td117"><SPAN class="p61 ft49">m<SPAN class="ft48">3</SPAN></SPAN> </TD> <TD class="tr3 td137"><SPAN class="p9 ft19">m<SPAN class="ft45">3</SPAN></SPAN> </TD> <TD colspan=2 class="tr3 td142"><SPAN class="p9 ft19">m<SPAN class="ft45">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr11 td21"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td128"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td56"><SPAN class="p9 ft20">miljöklass 2</SPAN> </TD> <TD class="tr11 td117"><SPAN class="p61 ft20">1 306 kr per</SPAN> </TD> <TD class="tr11 td137"><SPAN class="p9 ft20">2 663 kr per</SPAN> </TD> <TD colspan=2 class="tr11 td142"><SPAN class="p9 ft20">3 969 kr per</SPAN> </TD> </TR> <TR> <TD class="tr5 td21"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td128"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td56"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td117"><SPAN class="p61 ft10">m<SPAN class="ft45">3</SPAN></SPAN> </TD> <TD class="tr5 td137"><SPAN class="p9 ft10">m<SPAN class="ft45">3</SPAN></SPAN> </TD> <TD colspan=2 class="tr5 td142"><SPAN class="p9 ft10">m<SPAN class="ft45">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr11 td21"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td128"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td56"><SPAN class="p9 ft20">miljöklass 3</SPAN> </TD> <TD class="tr11 td117"><SPAN class="p61 ft20">1 633 kr per</SPAN> </TD> <TD class="tr11 td137"><SPAN class="p9 ft20">2 663 kr per</SPAN> </TD> <TD colspan=2 class="tr11 td142"><SPAN class="p9 ft20">4 296 kr per</SPAN> </TD> </TR> <TR> <TD class="tr5 td21"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td128"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td56"><SPAN class="p9 ft10">eller inte tillhör</SPAN> </TD> <TD class="tr5 td117"><SPAN class="p61 ft49">m<SPAN class="ft48">3</SPAN></SPAN> </TD> <TD class="tr5 td137"><SPAN class="p9 ft49">m<SPAN class="ft48">3</SPAN></SPAN> </TD> <TD colspan=2 class="tr5 td142"><SPAN class="p9 ft49">m<SPAN class="ft48">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr11 td21"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td128"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td56"><SPAN class="p9 ft20">någon</SPAN> </TD> <TD class="tr11 td117"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td137"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td138"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td141"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">miljöklass</SPAN> </TD> <TD class="tr3 td117"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td137"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td138"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td141"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td21"><SPAN class="p11 ft20">4.</SPAN> </TD> <TD class="tr11 td128"><SPAN class="p102 ft20">2711 12 11–</SPAN> </TD> <TD class="tr11 td56"><SPAN class="p9 ft20">Gasol som</SPAN> </TD> <TD class="tr11 td117"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td137"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td138"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td141"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p102 ft19">2711 19 00</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">används för</SPAN> </TD> <TD class="tr3 td117"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td137"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td138"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td141"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">a) drift av</SPAN> </TD> <TD class="tr3 td117"><SPAN class="p61 ft19">0 kr per</SPAN> </TD> <TD class="tr3 td137"><SPAN class="p9 ft19">1 378 kr per</SPAN> </TD> <TD colspan=2 class="tr3 td142"><SPAN class="p9 ft19">1 378 kr per</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">motordrivet</SPAN> </TD> <TD class="tr3 td117"><SPAN class="p61 ft19">1 000 kg</SPAN> </TD> <TD class="tr3 td137"><SPAN class="p9 ft19">1 000 kg</SPAN> </TD> <TD colspan=2 class="tr3 td142"><SPAN class="p9 ft19">1 000 kg</SPAN> </TD> </TR> <TR> <TD class="tr11 td21"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td128"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td56"><SPAN class="p9 ft20">fordon, fartyg</SPAN> </TD> <TD class="tr11 td117"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td137"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td138"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td141"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">eller luftfartyg</SPAN> </TD> <TD class="tr3 td117"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td137"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td138"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td141"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">b) annat</SPAN> </TD> <TD class="tr3 td117"><SPAN class="p61 ft19">147 kr per</SPAN> </TD> <TD class="tr3 td137"><SPAN class="p9 ft19">2 801 kr per</SPAN> </TD> <TD colspan=2 class="tr3 td142"><SPAN class="p9 ft19">2 948 kr per</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">ändamål än</SPAN> </TD> <TD class="tr3 td117"><SPAN class="p61 ft19">1 000 kg</SPAN> </TD> <TD class="tr3 td137"><SPAN class="p9 ft19">1 000 kg</SPAN> </TD> <TD colspan=2 class="tr3 td142"><SPAN class="p9 ft19">1 000 kg</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">som avses</SPAN> </TD> <TD class="tr3 td117"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td137"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td138"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td141"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td21"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td128"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td56"><SPAN class="p9 ft20">under a</SPAN> </TD> <TD class="tr11 td117"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td137"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td138"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td141"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p11 ft19">5.</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p102 ft19">2711 11 00,</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">Naturgas som</SPAN> </TD> <TD class="tr3 td117"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td137"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td138"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td141"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p102 ft19">2711 21 00</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">används för</SPAN> </TD> <TD class="tr3 td117"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td137"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td138"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td141"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">a) drift av</SPAN> </TD> <TD class="tr3 td117"><SPAN class="p61 ft19">0 kr per</SPAN> </TD> <TD class="tr3 td137"><SPAN class="p9 ft19">1 133 kr per</SPAN> </TD> <TD colspan=2 class="tr3 td142"><SPAN class="p9 ft19">1 133 kr per</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">motordrivet</SPAN> </TD> <TD class="tr3 td117"><SPAN class="p61 ft19">1 000 m<SPAN class="ft45">3</SPAN></SPAN> </TD> <TD class="tr3 td137"><SPAN class="p9 ft19">1 000 m<SPAN class="ft45">3</SPAN></SPAN> </TD> <TD colspan=2 class="tr3 td142"><SPAN class="p9 ft19">1 000 m<SPAN class="ft45">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr11 td21"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td128"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td56"><SPAN class="p9 ft20">fordon, fartyg</SPAN> </TD> <TD class="tr11 td117"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td137"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td138"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td141"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">eller luftfartyg</SPAN> </TD> <TD class="tr3 td117"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td137"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td138"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td141"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">b) annat</SPAN> </TD> <TD class="tr3 td117"><SPAN class="p61 ft19">243 kr per</SPAN> </TD> <TD class="tr3 td137"><SPAN class="p9 ft19">1 994 kr per</SPAN> </TD> <TD colspan=2 class="tr3 td142"><SPAN class="p9 ft19">2 237 kr per</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">ändamål än</SPAN> </TD> <TD class="tr3 td117"><SPAN class="p61 ft19">1 000 m<SPAN class="ft45">3</SPAN></SPAN> </TD> <TD class="tr3 td137"><SPAN class="p9 ft19">1 000 m<SPAN class="ft45">3</SPAN></SPAN> </TD> <TD colspan=2 class="tr3 td142"><SPAN class="p9 ft19">1 000 m<SPAN class="ft45">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">som avses</SPAN> </TD> <TD class="tr3 td117"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td137"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td138"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td141"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td21"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td128"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td56"><SPAN class="p9 ft20">under a</SPAN> </TD> <TD class="tr11 td117"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td137"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td138"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td141"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p11 ft19">6.</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p102 ft19">2701, 2702</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">Kol och koks</SPAN> </TD> <TD class="tr3 td117"><SPAN class="p61 ft19">319 kr per</SPAN> </TD> <TD class="tr3 td137"><SPAN class="p9 ft19">2 317 kr per</SPAN> </TD> <TD colspan=2 class="tr3 td142"><SPAN class="p9 ft19">2 636 kr per</SPAN> </TD> </TR> <TR> <TD class="tr5 td21"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td128"><SPAN class="p102 ft10">eller 2704</SPAN> </TD> <TD class="tr5 td56"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td117"><SPAN class="p61 ft10">1 000 kg</SPAN> </TD> <TD class="tr5 td137"><SPAN class="p9 ft10">1 000 kg</SPAN> </TD> <TD colspan=2 class="tr5 td142"><SPAN class="p9 ft10">1 000 kg</SPAN> </TD> </TR> </TABLE> <P class="p115 ft2">I fall som avses i 4 kap. 1 § 7 och 8 och 12 § 4 tas skatt ut med ett belopp som motsvarar skillnaden mellan de skattebelopp som gäller för bränslets olika användningssätt.</P> <P class="p116 ft2">För kalenderåret <SPAN class="ft3">2008 </SPAN>och efterföljande kalenderår <SPAN class="ft3">skall </SPAN>de i första stycket angivna skattebeloppen räknas om enligt 10 §.</P> <P class="p117 ft3">Föreslagen lydelse</P> <P class="p118 ft2"><SPAN class="ft2">2</SPAN><SPAN class="ft22">kap. 1 §</SPAN></P> <P class="p119 ft2">Energiskatt och koldioxidskatt <SPAN class="ft3">ska</SPAN>, om inte annat följer av andra stycket, betalas för följande bränslen med angivna belopp:</P> <TABLE cellpadding=0 cellspacing=0 class="t30"> <TR> <TD class="tr4 td86"><SPAN class="p50 ft10"><NOBR>KN-nr</NOBR></SPAN> </TD> <TD class="tr4 td47"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr4 td10"><SPAN class="p56 ft10">Slag av bränsle Skattebelopp</SPAN> </TD> </TR> <TR> <TD class="tr5 td149"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td150"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td151"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr3 td152"><SPAN class="p56 ft19">Energiskatt Koldioxidskatt Summa skatt</SPAN> </TD> </TR> <TR> <TD class="tr11 td86"><SPAN class="p11 ft20">1. 2710 11</SPAN> </TD> <TD class="tr11 td47"><SPAN class="p1 ft20">31,</SPAN> </TD> <TD colspan=2 class="tr11 td10"><SPAN class="p56 ft20">Bensin som</SPAN> </TD> </TR> <TR> <TD class="tr3 td86"><SPAN class="p11 ft19">2710 11</SPAN> </TD> <TD class="tr3 td47"><SPAN class="p1 ft19">41,</SPAN> </TD> <TD colspan=2 class="tr3 td10"><SPAN class="p56 ft19">uppfyller krav</SPAN> </TD> </TR> <TR> <TD class="tr11 td86"><SPAN class="p11 ft20">2710 11</SPAN> </TD> <TD class="tr11 td47"><SPAN class="p1 ft20">45</SPAN> </TD> <TD colspan=2 class="tr11 td10"><SPAN class="p56 ft20">för</SPAN> </TD> </TR> </TABLE> <P class="p120 ft2">16</P> </DIV> <DIV id="page_17"> <DIV id="p17dimg1"> <INGENBILD zsrc="GV031117x1.jpg/" id="p17img1"> </DIV> <TABLE cellpadding=0 cellspacing=0 class="t31"> <TR> <TD class="tr9 td21"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr9 td128"><SPAN class="p65 ft10"><NOBR>KN-nr</NOBR></SPAN> </TD> <TD class="tr9 td56"><SPAN class="p9 ft11">Slag av bränsle</SPAN> </TD> <TD class="tr4 td129"><SPAN class="p56 ft10">Skattebelopp</SPAN> </TD> <TD class="tr4 td130"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td131"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr9 td141"><SPAN class="p63 ft11">Prop. 2007/08:11</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td117"><SPAN class="p56 ft19">Energiskatt</SPAN> </TD> <TD class="tr3 td137"><SPAN class="p9 ft19">Koldioxidskatt</SPAN> </TD> <TD colspan=2 class="tr3 td142"><SPAN class="p9 ft19">Summa skatt</SPAN> </TD> </TR> <TR> <TD class="tr11 td143"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td144"><SPAN class="p65 ft20">eller</SPAN> </TD> <TD class="tr11 td145"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td146"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td147"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td148"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr3 td141"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p65 ft19">2710 11 49</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td117"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td137"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td138"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td141"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft11">a) miljöklass 1</SPAN> </TD> <TD class="tr3 td117"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td137"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td138"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td141"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">– motorbensin</SPAN> </TD> <TD class="tr3 td117"><SPAN class="p56 ft19">2 kr 95 öre</SPAN> </TD> <TD class="tr3 td137"><SPAN class="p9 ft19">2 kr 34 öre</SPAN> </TD> <TD colspan=2 class="tr3 td142"><SPAN class="p9 ft19">5 kr 29 öre</SPAN> </TD> </TR> <TR> <TD class="tr11 td21"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td128"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td56"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td117"><SPAN class="p56 ft20">per liter</SPAN> </TD> <TD class="tr11 td137"><SPAN class="p9 ft20">per liter</SPAN> </TD> <TD colspan=2 class="tr11 td142"><SPAN class="p9 ft20">per liter</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft11">– alkylatbensin</SPAN> </TD> <TD class="tr3 td117"><SPAN class="p56 ft19">1 kr 32 öre</SPAN> </TD> <TD class="tr3 td137"><SPAN class="p9 ft19">2 kr 34 öre</SPAN> </TD> <TD colspan=2 class="tr3 td142"><SPAN class="p9 ft19">3 kr 66 öre</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td117"><SPAN class="p56 ft19">per liter</SPAN> </TD> <TD class="tr3 td137"><SPAN class="p9 ft19">per liter</SPAN> </TD> <TD colspan=2 class="tr3 td142"><SPAN class="p9 ft19">per liter</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft11">b) miljöklass 2</SPAN> </TD> <TD class="tr3 td117"><SPAN class="p56 ft19">2 kr 98 öre</SPAN> </TD> <TD class="tr3 td137"><SPAN class="p9 ft19">2 kr 34 öre</SPAN> </TD> <TD colspan=2 class="tr3 td142"><SPAN class="p9 ft19">5 kr 32 öre</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td117"><SPAN class="p56 ft19">per liter</SPAN> </TD> <TD class="tr3 td137"><SPAN class="p9 ft19">per liter</SPAN> </TD> <TD colspan=2 class="tr3 td142"><SPAN class="p9 ft19">per liter</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p11 ft19">2.</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p65 ft19">2710 11 31,</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">Annan bensin</SPAN> </TD> <TD class="tr3 td117"><SPAN class="p56 ft19">3 kr 68 öre</SPAN> </TD> <TD class="tr3 td137"><SPAN class="p9 ft19">2 kr 34 öre</SPAN> </TD> <TD colspan=2 class="tr3 td142"><SPAN class="p9 ft19">6 kr 2 öre</SPAN> </TD> </TR> <TR> <TD class="tr11 td21"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td128"><SPAN class="p65 ft20">2710 11 51</SPAN> </TD> <TD class="tr11 td56"><SPAN class="p9 ft20">än som avses</SPAN> </TD> <TD class="tr11 td117"><SPAN class="p56 ft20">per liter</SPAN> </TD> <TD class="tr11 td137"><SPAN class="p9 ft20">per liter</SPAN> </TD> <TD colspan=2 class="tr11 td142"><SPAN class="p9 ft20">per liter</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p65 ft19">eller</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">under 1</SPAN> </TD> <TD class="tr3 td117"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td137"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td138"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td141"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p65 ft19">2710 11 59</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td117"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td137"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td138"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td141"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p11 ft19">3.</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p65 ft19">2710 19 21,</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">Eldningsolja,</SPAN> </TD> <TD class="tr3 td117"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td137"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td138"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td141"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td21"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td128"><SPAN class="p65 ft20">2710 19 25,</SPAN> </TD> <TD class="tr11 td56"><SPAN class="p9 ft16">dieselbrännolja,</SPAN> </TD> <TD class="tr11 td117"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td137"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td138"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td141"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p65 ft19">2710 19 41–</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">fotogen, m.m.</SPAN> </TD> <TD class="tr3 td117"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td137"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td138"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td141"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p65 ft19">2710 19 49</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">som</SPAN> </TD> <TD class="tr3 td117"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td137"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td138"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td141"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p65 ft19">eller</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td117"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td137"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td138"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td141"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p65 ft19">2710 19 61–</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td117"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td137"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td138"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td141"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td21"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td128"><SPAN class="p65 ft20">2710 19 69</SPAN> </TD> <TD class="tr11 td56"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td117"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td137"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td138"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td141"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">a) har försetts</SPAN> </TD> <TD class="tr3 td117"><SPAN class="p56 ft19">764 kr per</SPAN> </TD> <TD class="tr3 td137"><SPAN class="p9 ft19">2 883 kr per</SPAN> </TD> <TD colspan=2 class="tr3 td142"><SPAN class="p9 ft19">3 647 kr per</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft11">med märk- och</SPAN> </TD> <TD class="tr3 td117"><SPAN class="p56 ft19">m<SPAN class="ft45">3</SPAN></SPAN> </TD> <TD class="tr3 td137"><SPAN class="p9 ft19">m<SPAN class="ft45">3</SPAN></SPAN> </TD> <TD colspan=2 class="tr3 td142"><SPAN class="p9 ft19">m<SPAN class="ft45">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft11">färgämnen eller</SPAN> </TD> <TD class="tr3 td117"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td137"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td138"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td141"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">ger mindre än</SPAN> </TD> <TD class="tr3 td117"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td137"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td138"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td141"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td21"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td128"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td56"><SPAN class="p9 ft20">85 volym-</SPAN> </TD> <TD class="tr11 td117"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td137"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td138"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td141"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">procent</SPAN> </TD> <TD class="tr3 td117"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td137"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td138"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td141"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">destillat vid</SPAN> </TD> <TD class="tr3 td117"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td137"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td138"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td141"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">350<SPAN class="ft45">o</SPAN>C,</SPAN> </TD> <TD class="tr3 td117"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td137"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td138"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td141"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">b) inte har</SPAN> </TD> <TD class="tr3 td117"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td137"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td138"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td141"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td21"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td128"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td56"><SPAN class="p9 ft20">försetts med</SPAN> </TD> <TD class="tr11 td117"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td137"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td138"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td141"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">märk- och</SPAN> </TD> <TD class="tr3 td117"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td137"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td138"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td141"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft11">färgämnen och</SPAN> </TD> <TD class="tr3 td117"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td137"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td138"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td141"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">ger minst 85</SPAN> </TD> <TD class="tr3 td117"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td137"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td138"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td141"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">volymprocent</SPAN> </TD> <TD class="tr3 td117"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td137"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td138"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td141"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td21"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td128"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td56"><SPAN class="p9 ft20">destillat vid</SPAN> </TD> <TD class="tr11 td117"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td137"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td138"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td141"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td21"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td128"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td56"><SPAN class="p9 ft10">350<SPAN class="ft45">o</SPAN>C, tillhörig</SPAN> </TD> <TD class="tr5 td117"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td137"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td138"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td141"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td21"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td128"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td56"><SPAN class="p9 ft20">miljöklass 1</SPAN> </TD> <TD class="tr11 td117"><SPAN class="p56 ft20">1 277 kr per</SPAN> </TD> <TD class="tr11 td137"><SPAN class="p9 ft20">2 883 kr per</SPAN> </TD> <TD colspan=2 class="tr11 td142"><SPAN class="p9 ft20">4 160 kr per</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td117"><SPAN class="p56 ft19">m<SPAN class="ft45">3</SPAN></SPAN> </TD> <TD class="tr3 td137"><SPAN class="p9 ft19">m<SPAN class="ft45">3</SPAN></SPAN> </TD> <TD colspan=2 class="tr3 td142"><SPAN class="p9 ft19">m<SPAN class="ft45">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">miljöklass 2</SPAN> </TD> <TD class="tr3 td117"><SPAN class="p56 ft19">1 530 kr per</SPAN> </TD> <TD class="tr3 td137"><SPAN class="p9 ft19">2 883 kr per</SPAN> </TD> <TD colspan=2 class="tr3 td142"><SPAN class="p9 ft19">4 413 kr per</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td117"><SPAN class="p56 ft49">m<SPAN class="ft48">3</SPAN></SPAN> </TD> <TD class="tr3 td137"><SPAN class="p9 ft49">m<SPAN class="ft48">3</SPAN></SPAN> </TD> <TD colspan=2 class="tr3 td142"><SPAN class="p9 ft49">m<SPAN class="ft48">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr11 td21"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td128"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td56"><SPAN class="p9 ft20">miljöklass 3</SPAN> </TD> <TD class="tr11 td117"><SPAN class="p56 ft20">1 663 kr per</SPAN> </TD> <TD class="tr11 td137"><SPAN class="p9 ft20">2 883 kr per</SPAN> </TD> <TD colspan=2 class="tr11 td142"><SPAN class="p9 ft20">4 546 kr per</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">eller inte tillhör</SPAN> </TD> <TD class="tr3 td117"><SPAN class="p56 ft19">m<SPAN class="ft45">3</SPAN></SPAN> </TD> <TD class="tr3 td137"><SPAN class="p9 ft19">m<SPAN class="ft45">3</SPAN></SPAN> </TD> <TD colspan=2 class="tr3 td142"><SPAN class="p9 ft19">m<SPAN class="ft45">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">någon</SPAN> </TD> <TD class="tr3 td117"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td137"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td138"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td141"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">miljöklass</SPAN> </TD> <TD class="tr3 td117"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td137"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td138"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td141"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td21"><SPAN class="p11 ft20">4.</SPAN> </TD> <TD class="tr11 td128"><SPAN class="p65 ft20">2711 12 11–</SPAN> </TD> <TD class="tr11 td56"><SPAN class="p9 ft20">Gasol som</SPAN> </TD> <TD class="tr11 td117"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td137"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td138"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td141"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p65 ft19">2711 19 00</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">används för</SPAN> </TD> <TD class="tr3 td117"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td137"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td138"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td141"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">a) drift av</SPAN> </TD> <TD class="tr3 td117"><SPAN class="p56 ft19">0 kr per</SPAN> </TD> <TD class="tr3 td137"><SPAN class="p9 ft19">1 584 kr per</SPAN> </TD> <TD colspan=2 class="tr3 td142"><SPAN class="p9 ft19">1 584 kr per</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">motordrivet</SPAN> </TD> <TD class="tr3 td117"><SPAN class="p56 ft19">1 000 kg</SPAN> </TD> <TD class="tr3 td137"><SPAN class="p9 ft19">1 000 kg</SPAN> </TD> <TD colspan=2 class="tr3 td142"><SPAN class="p9 ft19">1 000 kg</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">fordon, fartyg</SPAN> </TD> <TD class="tr3 td117"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td137"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td138"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td141"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td21"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td128"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td56"><SPAN class="p9 ft20">eller luftfartyg</SPAN> </TD> <TD class="tr11 td117"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td137"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td138"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td141"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">b) annat</SPAN> </TD> <TD class="tr3 td117"><SPAN class="p56 ft19">150 kr per</SPAN> </TD> <TD class="tr3 td137"><SPAN class="p9 ft19">3 033 kr per</SPAN> </TD> <TD colspan=2 class="tr3 td142"><SPAN class="p9 ft19">3 183 kr per</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">ändamål än</SPAN> </TD> <TD class="tr3 td117"><SPAN class="p56 ft19">1 000 kg</SPAN> </TD> <TD class="tr3 td137"><SPAN class="p9 ft19">1 000 kg</SPAN> </TD> <TD colspan=2 class="tr3 td142"><SPAN class="p9 ft19">1 000 kg</SPAN> </TD> </TR> <TR> <TD class="tr5 td21"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td128"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td56"><SPAN class="p9 ft10">som avses</SPAN> </TD> <TD class="tr5 td117"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td137"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td138"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td141"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> </TABLE> <TABLE cellpadding=0 cellspacing=0 class="t32"> <TR> <TD class="tr3 td153"><SPAN class="p9 ft19">under a</SPAN> </TD> <TD rowspan=2 class="tr8 td83"><SPAN class="p11 ft2">17</SPAN> </TD> </TR> <TR> <TD class="tr6 td153"><SPAN class="p9 ft9">&nbsp;</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="page_18"> <DIV id="p18dimg1"> <INGENBILD zsrc="GV031118x1.jpg/" id="p18img1"> </DIV> <TABLE cellpadding=0 cellspacing=0 class="t31"> <TR> <TD class="tr9 td21"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr9 td128"><SPAN class="p65 ft10"><NOBR>KN-nr</NOBR></SPAN> </TD> <TD class="tr9 td56"><SPAN class="p9 ft11">Slag av bränsle</SPAN> </TD> <TD class="tr4 td129"><SPAN class="p56 ft10">Skattebelopp</SPAN> </TD> <TD class="tr4 td130"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td131"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr9 td141"><SPAN class="p63 ft11">Prop. 2007/08:11</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td117"><SPAN class="p56 ft19">Energiskatt</SPAN> </TD> <TD class="tr3 td137"><SPAN class="p9 ft19">Koldioxidskatt</SPAN> </TD> <TD colspan=2 class="tr3 td142"><SPAN class="p9 ft19">Summa skatt</SPAN> </TD> </TR> <TR> <TD class="tr11 td143"><SPAN class="p11 ft20">5.</SPAN> </TD> <TD class="tr11 td144"><SPAN class="p65 ft20">2711 11 00,</SPAN> </TD> <TD class="tr11 td145"><SPAN class="p9 ft20">Naturgas som</SPAN> </TD> <TD class="tr11 td146"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td147"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td148"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr3 td141"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p65 ft19">2711 21 00</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">används för</SPAN> </TD> <TD class="tr3 td117"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td137"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td138"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td141"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">a) drift av</SPAN> </TD> <TD class="tr3 td117"><SPAN class="p56 ft19">0 kr per</SPAN> </TD> <TD class="tr3 td137"><SPAN class="p9 ft19">1 282 kr per</SPAN> </TD> <TD colspan=2 class="tr3 td142"><SPAN class="p9 ft19">1 282 kr per</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">motordrivet</SPAN> </TD> <TD class="tr3 td117"><SPAN class="p56 ft19">1 000 m<SPAN class="ft45">3</SPAN></SPAN> </TD> <TD class="tr3 td137"><SPAN class="p9 ft19">1 000 m<SPAN class="ft45">3</SPAN></SPAN> </TD> <TD colspan=2 class="tr3 td142"><SPAN class="p9 ft19">1 000 m<SPAN class="ft45">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr11 td21"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td128"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td56"><SPAN class="p9 ft20">fordon, fartyg</SPAN> </TD> <TD class="tr11 td117"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td137"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td138"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td141"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">eller luftfartyg</SPAN> </TD> <TD class="tr3 td117"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td137"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td138"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td141"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">b) annat</SPAN> </TD> <TD class="tr3 td117"><SPAN class="p56 ft19">247 kr per</SPAN> </TD> <TD class="tr3 td137"><SPAN class="p9 ft19">2 159 kr per</SPAN> </TD> <TD colspan=2 class="tr3 td142"><SPAN class="p9 ft19">2 406 kr per</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">ändamål än</SPAN> </TD> <TD class="tr3 td117"><SPAN class="p56 ft19">1 000 m<SPAN class="ft45">3</SPAN></SPAN> </TD> <TD class="tr3 td137"><SPAN class="p9 ft19">1 000 m<SPAN class="ft45">3</SPAN></SPAN> </TD> <TD colspan=2 class="tr3 td142"><SPAN class="p9 ft19">1 000 m<SPAN class="ft45">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">som avses</SPAN> </TD> <TD class="tr3 td117"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td137"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td138"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td141"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">under a</SPAN> </TD> <TD class="tr3 td117"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td137"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td138"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td141"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td21"><SPAN class="p11 ft20">6.</SPAN> </TD> <TD class="tr11 td128"><SPAN class="p65 ft20">2701, 2702</SPAN> </TD> <TD class="tr11 td56"><SPAN class="p9 ft20">Kol och koks</SPAN> </TD> <TD class="tr11 td117"><SPAN class="p56 ft20">325 kr per</SPAN> </TD> <TD class="tr11 td137"><SPAN class="p9 ft20">2 509 kr per</SPAN> </TD> <TD colspan=2 class="tr11 td142"><SPAN class="p9 ft20">2 834 kr per</SPAN> </TD> </TR> <TR> <TD class="tr5 td21"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td128"><SPAN class="p65 ft10">eller 2704</SPAN> </TD> <TD class="tr5 td56"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td117"><SPAN class="p56 ft10">1 000 kg</SPAN> </TD> <TD class="tr5 td137"><SPAN class="p9 ft10">1 000 kg</SPAN> </TD> <TD colspan=2 class="tr5 td142"><SPAN class="p9 ft10">1 000 kg</SPAN> </TD> </TR> </TABLE> <TABLE cellpadding=0 cellspacing=0 class="t33"> <TR> <TD colspan=9 class="tr2 td154"><SPAN class="p10 ft2">I fall som avses i 4 kap. 1 § 7 och 8 och 12 § 4 tas skatt ut med ett</SPAN> </TD> </TR> <TR> <TD colspan=9 class="tr5 td154"><SPAN class="p9 ft7">belopp som motsvarar skillnaden mellan de skattebelopp som gäller för</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr5 td32"><SPAN class="p9 ft7">bränslets olika användningssätt.</SPAN> </TD> <TD class="tr5 td155"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td43"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td35"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td156"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td72"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=9 class="tr5 td154"><SPAN class="p10 ft7">För kalenderåret <SPAN class="ft3">2009 </SPAN>och efterföljande kalenderår <SPAN class="ft3">ska </SPAN>de i första</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr4 td157"><SPAN class="p9 ft10">stycket angivna skattebeloppen räknas om enligt 10 §.</SPAN> </TD> <TD class="tr4 td156"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td72"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr14 td158"><SPAN class="p9 ft3">Nuvarande lydelse</SPAN> </TD> <TD class="tr14 td62"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr14 td159"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr14 td155"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr14 td39"><SPAN class="p63 ft3">Föreslagen lydelse</SPAN> </TD> <TD class="tr14 td156"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr14 td72"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td117"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td96"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td62"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr15 td38"><SPAN class="p121 ft2">4 a §<SPAN class="ft27">2</SPAN></SPAN> </TD> <TD class="tr15 td35"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td156"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td72"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td117"><SPAN class="p10 ft7">Energiskatt</SPAN> </TD> <TD class="tr5 td96"><SPAN class="p76 ft7">och</SPAN> </TD> <TD colspan=2 class="tr5 td160"><SPAN class="p11 ft10">koldioxidskatt</SPAN> </TD> <TD class="tr5 td155"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td43"><SPAN class="p122 ft7">Energiskatt</SPAN> </TD> <TD class="tr5 td35"><SPAN class="p76 ft7">och</SPAN> </TD> <TD colspan=2 class="tr5 td161"><SPAN class="p123 ft7">koldioxidskatt</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr4 td32"><SPAN class="p9 ft2"><SPAN class="ft3">skall </SPAN>betalas även för fossilt kol i</SPAN> </TD> <TD class="tr4 td155"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD colspan=4 class="tr4 td162"><SPAN class="p63 ft2"><SPAN class="ft3">ska </SPAN>betalas även för fossilt kol i</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr5 td32"><SPAN class="p9 ft11">hushållsavfall som omfattas av den</SPAN> </TD> <TD class="tr5 td155"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD colspan=4 class="tr5 td162"><SPAN class="p63 ft7">hushållsavfall som omfattas av den</SPAN> </TD> </TR> <TR> <TD class="tr5 td117"><SPAN class="p9 ft7">kommunala</SPAN> </TD> <TD colspan=3 class="tr5 td163"><SPAN class="p11 ft11">renhållningsskyldig-</SPAN> </TD> <TD class="tr5 td155"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td43"><SPAN class="p63 ft7">kommunala</SPAN> </TD> <TD colspan=3 class="tr5 td164"><SPAN class="p123 ft11">renhållningsskyldig-</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr4 td32"><SPAN class="p9 ft2">heten enligt 15 kap. 8 § miljö-</SPAN> </TD> <TD class="tr4 td155"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD colspan=4 class="tr4 td162"><SPAN class="p63 ft2">heten enligt 15 kap. 8 § miljö-</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr5 td32"><SPAN class="p9 ft7">balken, om avfallet förbrukas för</SPAN> </TD> <TD class="tr5 td155"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD colspan=4 class="tr5 td162"><SPAN class="p63 ft7">balken, om avfallet förbrukas för</SPAN> </TD> </TR> <TR> <TD class="tr5 td117"><SPAN class="p9 ft7">uppvärmning.</SPAN> </TD> <TD colspan=2 class="tr5 td128"><SPAN class="p102 ft7">Detsamma</SPAN> </TD> <TD class="tr5 td159"><SPAN class="p11 ft7">gäller</SPAN> </TD> <TD class="tr5 td155"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td43"><SPAN class="p63 ft7">uppvärmning.</SPAN> </TD> <TD colspan=2 class="tr5 td128"><SPAN class="p102 ft7">Detsamma</SPAN> </TD> <TD class="tr5 td72"><SPAN class="p123 ft7">gäller</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr4 td32"><SPAN class="p9 ft2">fossilt kol i därmed jämförligt</SPAN> </TD> <TD class="tr4 td155"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD colspan=4 class="tr4 td162"><SPAN class="p63 ft2">fossilt kol i därmed jämförligt</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr5 td32"><SPAN class="p9 ft7">hushållsavfall som förts in till</SPAN> </TD> <TD class="tr5 td155"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD colspan=4 class="tr5 td162"><SPAN class="p63 ft7">hushållsavfall som förts in till</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr5 td165"><SPAN class="p9 ft7">Sverige från ett annat land.</SPAN> </TD> <TD class="tr5 td159"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td155"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr5 td166"><SPAN class="p63 ft7">Sverige från ett annat land.</SPAN> </TD> <TD class="tr5 td72"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr4 td32"><SPAN class="p10 ft10">Mängden fossilt kol <SPAN class="ft17">skall </SPAN>anses</SPAN> </TD> <TD class="tr4 td155"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD colspan=4 class="tr4 td162"><SPAN class="p123 ft2">Mängden fossilt kol <SPAN class="ft3">ska </SPAN>anses</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr5 td32"><SPAN class="p9 ft7">utgöra 12,6 viktprocent av hus-</SPAN> </TD> <TD class="tr5 td155"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD colspan=4 class="tr5 td162"><SPAN class="p63 ft7">utgöra 12,6 viktprocent av hus-</SPAN> </TD> </TR> <TR> <TD class="tr5 td117"><SPAN class="p9 ft7">hållsavfallet.</SPAN> </TD> <TD class="tr5 td96"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td62"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td159"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td155"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td43"><SPAN class="p63 ft7">hållsavfallet.</SPAN> </TD> <TD class="tr5 td35"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td156"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td72"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td117"><SPAN class="p10 ft2">Energiskatt</SPAN> </TD> <TD class="tr4 td96"><SPAN class="p76 ft3">skall</SPAN> </TD> <TD class="tr4 td62"><SPAN class="p59 ft11">betalas</SPAN> </TD> <TD class="tr4 td159"><SPAN class="p11 ft2">med</SPAN> </TD> <TD class="tr4 td155"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td43"><SPAN class="p122 ft2">Energiskatt</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p59 ft3">ska</SPAN> </TD> <TD class="tr4 td156"><SPAN class="p59 ft2">betalas</SPAN> </TD> <TD class="tr4 td72"><SPAN class="p123 ft2">med</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr5 td32"><SPAN class="p9 ft7"><SPAN class="ft3">152 </SPAN>kronor per 1 000 kilogram</SPAN> </TD> <TD class="tr5 td155"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD colspan=4 class="tr5 td162"><SPAN class="p63 ft7"><SPAN class="ft3">155 </SPAN>kronor per 1 000 kilogram</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr5 td32"><SPAN class="p9 ft10">fossilt kol och koldioxidskatt med</SPAN> </TD> <TD class="tr5 td155"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD colspan=4 class="tr5 td162"><SPAN class="p63 ft7">fossilt kol och koldioxidskatt med</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr4 td32"><SPAN class="p9 ft2"><SPAN class="ft3">3 426 </SPAN>kronor per 1 000 kilogram</SPAN> </TD> <TD class="tr4 td155"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD colspan=4 class="tr4 td162"><SPAN class="p63 ft2"><SPAN class="ft3">3 709 </SPAN>kronor per 1 000 kilogram</SPAN> </TD> </TR> <TR> <TD class="tr5 td117"><SPAN class="p9 ft7">fossilt kol.</SPAN> </TD> <TD class="tr5 td96"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td62"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td159"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td155"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td43"><SPAN class="p63 ft7">fossilt kol.</SPAN> </TD> <TD class="tr5 td35"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td156"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td72"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr5 td32"><SPAN class="p10 ft10">För kalenderåret <SPAN class="ft17">2008 </SPAN>och efter-</SPAN> </TD> <TD class="tr5 td155"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD colspan=4 class="tr5 td162"><SPAN class="p123 ft7">För kalenderåret <SPAN class="ft3">2009 </SPAN>och efter-</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr4 td32"><SPAN class="p9 ft2">följande kalenderår <SPAN class="ft3">skall </SPAN>de i</SPAN> </TD> <TD class="tr4 td155"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD colspan=4 class="tr4 td162"><SPAN class="p63 ft2">följande kalenderår <SPAN class="ft3">ska </SPAN>de i tredje</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr5 td32"><SPAN class="p9 ft7">tredje stycket angivna skatte-</SPAN> </TD> <TD class="tr5 td155"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr5 td39"><SPAN class="p63 ft7">stycket angivna</SPAN> </TD> <TD colspan=2 class="tr5 td161"><SPAN class="p123 ft11">skattebeloppen</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr5 td32"><SPAN class="p9 ft7">beloppen räknas om enligt 10 §.</SPAN> </TD> <TD class="tr5 td155"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr5 td166"><SPAN class="p63 ft7">räknas om enligt 10 §.</SPAN> </TD> <TD class="tr5 td72"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td117"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td96"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td62"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td159"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr15 td167"><SPAN class="p69 ft2">10 §<SPAN class="ft27">3</SPAN></SPAN> </TD> <TD class="tr15 td35"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td156"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td72"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr5 td32"><SPAN class="p10 ft10">För kalenderåret <SPAN class="ft17">2008 </SPAN>och efter-</SPAN> </TD> <TD class="tr5 td155"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD colspan=4 class="tr5 td162"><SPAN class="p123 ft7">För kalenderåret <SPAN class="ft3">2009 </SPAN>och efter-</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr8 td168"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr8 td169"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr8 td170"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr1 td43"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr1 td35"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr1 td156"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr1 td72"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr9 td165"><SPAN class="p9 ft16"><SPAN class="ft32">2 </SPAN>Senaste lydelse 2006:1508.</SPAN> </TD> <TD class="tr9 td159"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr9 td155"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr9 td43"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr9 td35"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr9 td156"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD rowspan=2 class="tr20 td72"><SPAN class="p11 ft2">18</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr5 td165"><SPAN class="p9 ft11"><SPAN class="ft32">3 </SPAN>Senaste lydelse 2006:1508.</SPAN> </TD> <TD class="tr5 td159"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td155"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td43"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td35"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td156"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="page_19"> <DIV id="p19dimg1"> <INGENBILD zsrc="GV031119x1.jpg/" id="p19img1"> </DIV> <DIV id="id_1"> <DIV id="id_1_1"> <P class="p124 ft37">följande kalenderår <SPAN class="ft50">skall </SPAN>energiskatt och koldioxidskatt betalas med belopp som efter en årlig omräkning motsvarar de i 1 och 4 a §§ angivna skattebeloppen multiplicerade med det jämförelsetal, uttryckt i procent, som anger förhållandet mellan det allmänna prisläget i juni månad året närmast före det år beräkningen avser och prisläget i juni <SPAN class="ft50">2006</SPAN>.</P> <P class="p125 ft10">Regeringen fastställer före november månads utgång de omräknade skattebelopp som enligt denna lag <SPAN class="ft17">skall </SPAN>tas ut för påföljande kalenderår. Beloppen avrundas till hela kronor och ören.</P> </DIV> <DIV id="id_1_2"> <P class="p17 ft2">följande kalenderår <SPAN class="ft3">ska </SPAN>energiskatt Prop. 2007/08:11 och koldioxidskatt betalas med</P> <P class="p126 ft2">belopp som efter en årlig omräkning motsvarar de i 1 och</P> <P class="p127 ft10">4 a §§ angivna skattebeloppen multiplicerade med det jämförelsetal, uttryckt i procent, som anger förhållandet mellan det allmänna prisläget i juni månad året närmast före det år beräkningen avser och prisläget i juni <SPAN class="ft17">2007</SPAN>.</P> <P class="p128 ft10">Regeringen fastställer före november månads utgång de omräknade skattebelopp som enligt denna lag <SPAN class="ft17">ska </SPAN>tas ut för påföljande kalenderår. Beloppen avrundas till hela kronor och ören.</P> </DIV> </DIV> <DIV id="id_2"> <P class="p129 ft3">Nuvarande lydelse</P> <P class="p130 ft7">6 a kap.</P> <P class="p131 ft2">1 §<SPAN class="ft27">4</SPAN></P> <P class="p132 ft2">Bränsle som används för nedan angivna ändamål, i förekommande fall med undantag för vissa bränsleslag, <SPAN class="ft3">skall </SPAN>helt eller delvis befrias från skatt enligt följande, om inte annat anges.</P> <TABLE cellpadding=0 cellspacing=0 class="t34"> <TR> <TD class="tr4 td6"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td115"><SPAN class="p9 ft10">Ändamål</SPAN> </TD> <TD colspan=2 class="tr4 td107"><SPAN class="p9 ft10">Bränsle som</SPAN> </TD> <TD class="tr4 td138"><SPAN class="p86 ft10">Befrielse</SPAN> </TD> <TD class="tr4 td24"><SPAN class="p52 ft10">Befrielse</SPAN> </TD> <TD colspan=2 class="tr4 td171"><SPAN class="p59 ft10">Befrielse</SPAN> </TD> </TR> <TR> <TD class="tr11 td6"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td115"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr11 td107"><SPAN class="p9 ft20">inte ger</SPAN> </TD> <TD class="tr11 td138"><SPAN class="p86 ft20">från</SPAN> </TD> <TD class="tr11 td24"><SPAN class="p52 ft20">från kol-</SPAN> </TD> <TD colspan=2 class="tr11 td171"><SPAN class="p59 ft20">från</SPAN> </TD> </TR> <TR> <TD class="tr3 td6"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td115"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr3 td107"><SPAN class="p9 ft19">befrielse</SPAN> </TD> <TD class="tr3 td138"><SPAN class="p86 ft19">energi-</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p52 ft19">dioxid-</SPAN> </TD> <TD colspan=2 class="tr3 td171"><SPAN class="p59 ft19">svavel-</SPAN> </TD> </TR> <TR> <TD class="tr3 td6"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td115"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td22"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td172"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td138"><SPAN class="p86 ft19">skatt</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p52 ft19">skatt</SPAN> </TD> <TD colspan=2 class="tr3 td171"><SPAN class="p59 ft19">skatt</SPAN> </TD> </TR> <TR> <TD class="tr19 td173"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr19 td174"><SPAN class="p9 ft10">1. Förbrukning</SPAN> </TD> <TD class="tr19 td175"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr19 td176"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr19 td148"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr19 td177"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr19 td178"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr21 td120"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td6"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td115"><SPAN class="p9 ft20">a) för annat ändamål än</SPAN> </TD> <TD class="tr11 td22"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td172"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td138"><SPAN class="p86 ft20">100</SPAN> </TD> <TD class="tr11 td24"><SPAN class="p52 ft20">100</SPAN> </TD> <TD class="tr11 td59"><SPAN class="p59 ft20">100</SPAN> </TD> <TD class="tr11 td120"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td6"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td115"><SPAN class="p9 ft19">som motorbränsle eller</SPAN> </TD> <TD class="tr3 td22"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td172"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td138"><SPAN class="p86 ft19">procent</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p52 ft19">procent</SPAN> </TD> <TD colspan=2 class="tr3 td171"><SPAN class="p59 ft19">procent</SPAN> </TD> </TR> <TR> <TD class="tr3 td6"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td115"><SPAN class="p9 ft19">som bränsle för upp-</SPAN> </TD> <TD class="tr3 td22"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td172"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td138"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td6"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td115"><SPAN class="p9 ft19">värmning</SPAN> </TD> <TD class="tr3 td22"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td172"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td138"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr19 td6"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr19 td115"><SPAN class="p9 ft10">b) i metallurgiska pro-</SPAN> </TD> <TD class="tr19 td22"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr19 td172"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr19 td138"><SPAN class="p86 ft10">100</SPAN> </TD> <TD class="tr19 td24"><SPAN class="p52 ft10">100</SPAN> </TD> <TD class="tr19 td59"><SPAN class="p59 ft10">100</SPAN> </TD> <TD class="tr19 td120"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td6"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td115"><SPAN class="p9 ft11">cesser under förutsättning</SPAN> </TD> <TD class="tr3 td22"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td172"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td138"><SPAN class="p86 ft19">procent</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p52 ft19">procent</SPAN> </TD> <TD colspan=2 class="tr3 td171"><SPAN class="p59 ft19">procent</SPAN> </TD> </TR> <TR> <TD class="tr3 td6"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td115"><SPAN class="p9 ft19">att det ingående</SPAN> </TD> <TD class="tr3 td22"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td172"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td138"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td6"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td115"><SPAN class="p9 ft19">materialet genom</SPAN> </TD> <TD class="tr3 td22"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td172"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td138"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td6"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td115"><SPAN class="p9 ft19">uppvärmning i ugnar</SPAN> </TD> <TD class="tr3 td22"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td172"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td138"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td6"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td115"><SPAN class="p9 ft20">förändras kemiskt eller</SPAN> </TD> <TD class="tr11 td22"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td172"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td138"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td24"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td59"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td120"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td6"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td115"><SPAN class="p9 ft19">dess inre fysikaliska</SPAN> </TD> <TD class="tr3 td22"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td172"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td138"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td6"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td115"><SPAN class="p9 ft19">struktur förändras eller</SPAN> </TD> <TD class="tr3 td22"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td172"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td138"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td6"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td115"><SPAN class="p9 ft19">bibehålls i skänkar eller</SPAN> </TD> <TD class="tr3 td22"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td172"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td138"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td6"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td115"><SPAN class="p9 ft19">liknande kärl</SPAN> </TD> <TD class="tr3 td22"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td172"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td138"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr19 td6"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr19 td115"><SPAN class="p9 ft10">c) i annat fall än som</SPAN> </TD> <TD class="tr19 td22"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr19 td172"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr19 td138"><SPAN class="p86 ft10">100</SPAN> </TD> <TD class="tr19 td24"><SPAN class="p52 ft10">100</SPAN> </TD> <TD class="tr19 td59"><SPAN class="p59 ft10">100</SPAN> </TD> <TD class="tr19 td120"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td6"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td115"><SPAN class="p9 ft19">avses i a eller b, då</SPAN> </TD> <TD class="tr3 td22"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td172"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td138"><SPAN class="p86 ft19">procent</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p52 ft19">procent</SPAN> </TD> <TD colspan=2 class="tr3 td171"><SPAN class="p59 ft19">procent</SPAN> </TD> </TR> <TR> <TD class="tr3 td6"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td115"><SPAN class="p9 ft19">bränslet i en och samma</SPAN> </TD> <TD class="tr3 td22"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td172"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td138"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr1 td6"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr8 td179"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr8 td180"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr1 td172"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr1 td138"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr1 td24"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD colspan=2 rowspan=2 class="tr22 td171"><SPAN class="p133 ft11">19</SPAN> </TD> </TR> <TR> <TD class="tr2 td6"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr2 td115"><SPAN class="p9 ft14"><SPAN class="ft51">4 </SPAN>Senaste lydelse 2006:1508.</SPAN> </TD> <TD class="tr2 td22"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr2 td172"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr2 td138"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr2 td24"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> </TABLE> </DIV> </DIV> <DIV id="page_20"> <DIV id="p20dimg1"> <INGENBILD zsrc="GV031120x1.jpg/" id="p20img1"> </DIV> <DIV id="id_1"> <TABLE cellpadding=0 cellspacing=0 class="t35"> <TR> <TD class="tr9 td115"><SPAN class="p59 ft10">Ändamål</SPAN> </TD> <TD class="tr9 td43"><SPAN class="p59 ft10">Bränsle som</SPAN> </TD> <TD class="tr9 td5"><SPAN class="p59 ft10">Befrielse</SPAN> </TD> <TD class="tr9 td24"><SPAN class="p52 ft10">Befrielse</SPAN> </TD> <TD colspan=2 class="tr9 td181"><SPAN class="p59 ft2"><SPAN class="ft10">Befrielse </SPAN>Prop. 2007/08:11</SPAN> </TD> </TR> <TR> <TD class="tr11 td115"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p59 ft20">inte ger</SPAN> </TD> <TD class="tr11 td5"><SPAN class="p59 ft20">från</SPAN> </TD> <TD class="tr11 td24"><SPAN class="p52 ft20">från kol-</SPAN> </TD> <TD colspan=2 class="tr11 td181"><SPAN class="p59 ft20">från</SPAN> </TD> </TR> <TR> <TD class="tr3 td115"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td43"><SPAN class="p59 ft19">befrielse</SPAN> </TD> <TD class="tr3 td5"><SPAN class="p59 ft19">energi-</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p52 ft19">dioxid-</SPAN> </TD> <TD colspan=2 class="tr3 td181"><SPAN class="p59 ft19">svavel-</SPAN> </TD> </TR> <TR> <TD class="tr3 td115"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td43"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td5"><SPAN class="p59 ft19">skatt</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p52 ft19">skatt</SPAN> </TD> <TD colspan=2 class="tr3 td181"><SPAN class="p59 ft19">skatt</SPAN> </TD> </TR> <TR> <TD class="tr11 td174"><SPAN class="p59 ft20">process används både</SPAN> </TD> <TD class="tr11 td182"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td183"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td177"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td178"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr3 td184"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td115"><SPAN class="p59 ft19">som bränsle för</SPAN> </TD> <TD class="tr3 td43"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td5"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td184"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td115"><SPAN class="p59 ft19">uppvärmning och för</SPAN> </TD> <TD class="tr3 td43"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td5"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td184"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td115"><SPAN class="p59 ft19">annat ändamål än som</SPAN> </TD> <TD class="tr3 td43"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td5"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td184"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td115"><SPAN class="p59 ft20">motorbränsle eller</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td5"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td24"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td59"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td184"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td115"><SPAN class="p59 ft11">bränsle för uppvärmning</SPAN> </TD> <TD class="tr3 td43"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td5"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td184"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr21 td115"><SPAN class="p59 ft10">2. Förbrukning i tåg eller</SPAN> </TD> <TD class="tr21 td43"><SPAN class="p59 ft11">Bensin, bränsle</SPAN> </TD> <TD class="tr21 td5"><SPAN class="p59 ft10">100</SPAN> </TD> <TD class="tr21 td24"><SPAN class="p52 ft10">100</SPAN> </TD> <TD class="tr21 td59"><SPAN class="p59 ft10">100</SPAN> </TD> <TD class="tr21 td184"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td115"><SPAN class="p59 ft19">annat spårbundet</SPAN> </TD> <TD class="tr3 td43"><SPAN class="p59 ft19">som avses i</SPAN> </TD> <TD class="tr3 td5"><SPAN class="p59 ft19">procent</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p52 ft19">procent</SPAN> </TD> <TD colspan=2 class="tr3 td181"><SPAN class="p59 ft19">procent</SPAN> </TD> </TR> <TR> <TD class="tr11 td115"><SPAN class="p59 ft20">färdmedel</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p59 ft20">2 kap. 1 §</SPAN> </TD> <TD class="tr11 td5"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td24"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td59"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td184"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td115"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td43"><SPAN class="p59 ft19">första stycket</SPAN> </TD> <TD class="tr3 td5"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td184"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td115"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td43"><SPAN class="p59 ft19">3 b</SPAN> </TD> <TD class="tr3 td5"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td184"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr21 td115"><SPAN class="p59 ft10">3. Förbrukning i skepp,</SPAN> </TD> <TD class="tr21 td43"><SPAN class="p59 ft11">Bensin, bränsle</SPAN> </TD> <TD class="tr21 td5"><SPAN class="p59 ft10">100</SPAN> </TD> <TD class="tr21 td24"><SPAN class="p52 ft10">100</SPAN> </TD> <TD class="tr21 td59"><SPAN class="p59 ft10">100</SPAN> </TD> <TD class="tr21 td184"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td115"><SPAN class="p59 ft16">när skeppet inte används</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p59 ft20">som avses i</SPAN> </TD> <TD class="tr11 td5"><SPAN class="p59 ft20">procent</SPAN> </TD> <TD class="tr11 td24"><SPAN class="p52 ft20">procent</SPAN> </TD> <TD colspan=2 class="tr11 td181"><SPAN class="p59 ft20">procent</SPAN> </TD> </TR> <TR> <TD class="tr3 td115"><SPAN class="p59 ft19">för privat ändamål</SPAN> </TD> <TD class="tr3 td43"><SPAN class="p59 ft19">2 kap. 1 §</SPAN> </TD> <TD class="tr3 td5"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td184"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td115"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td43"><SPAN class="p59 ft19">första stycket</SPAN> </TD> <TD class="tr3 td5"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td184"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td115"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td43"><SPAN class="p59 ft19">3 b</SPAN> </TD> <TD class="tr3 td5"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td184"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr19 td115"><SPAN class="p59 ft10">4. Förbrukning i båt för</SPAN> </TD> <TD class="tr19 td43"><SPAN class="p59 ft11">Bensin, bränsle</SPAN> </TD> <TD class="tr19 td5"><SPAN class="p59 ft10">100</SPAN> </TD> <TD class="tr19 td24"><SPAN class="p52 ft10">100</SPAN> </TD> <TD class="tr19 td59"><SPAN class="p59 ft10">100</SPAN> </TD> <TD class="tr19 td184"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td115"><SPAN class="p59 ft11">vilken medgivande enligt</SPAN> </TD> <TD class="tr3 td43"><SPAN class="p59 ft19">som avses i</SPAN> </TD> <TD class="tr3 td5"><SPAN class="p59 ft19">procent</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p52 ft19">procent</SPAN> </TD> <TD colspan=2 class="tr3 td181"><SPAN class="p59 ft19">procent</SPAN> </TD> </TR> <TR> <TD class="tr3 td115"><SPAN class="p59 ft19">2 kap. 9 § eller fartygs-</SPAN> </TD> <TD class="tr3 td43"><SPAN class="p59 ft19">2 kap. 1 §</SPAN> </TD> <TD class="tr3 td5"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td184"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td115"><SPAN class="p59 ft11">tillstånd enligt fiskelagen</SPAN> </TD> <TD class="tr3 td43"><SPAN class="p59 ft19">första stycket</SPAN> </TD> <TD class="tr3 td5"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td184"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td115"><SPAN class="p59 ft19">(1993:787) meddelats,</SPAN> </TD> <TD class="tr3 td43"><SPAN class="p59 ft19">3 b</SPAN> </TD> <TD class="tr3 td5"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td184"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td115"><SPAN class="p59 ft16">när båten inte används för</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td5"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td24"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td59"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td184"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td115"><SPAN class="p59 ft19">privat ändamål</SPAN> </TD> <TD class="tr3 td43"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td5"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td184"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr21 td115"><SPAN class="p59 ft10">5. Förbrukning i</SPAN> </TD> <TD class="tr21 td43"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr21 td5"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr21 td24"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr21 td59"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr21 td184"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td115"><SPAN class="p59 ft19">a) luftfartyg, när luftfar-</SPAN> </TD> <TD class="tr3 td43"><SPAN class="p59 ft19">Annan bensin</SPAN> </TD> <TD class="tr3 td5"><SPAN class="p59 ft19">100</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p52 ft19">100</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p59 ft19">100</SPAN> </TD> <TD class="tr3 td184"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td115"><SPAN class="p59 ft20">tyget inte används för</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p59 ft20">än flygbensin</SPAN> </TD> <TD class="tr11 td5"><SPAN class="p59 ft20">procent</SPAN> </TD> <TD class="tr11 td24"><SPAN class="p52 ft20">procent</SPAN> </TD> <TD colspan=2 class="tr11 td181"><SPAN class="p59 ft20">procent</SPAN> </TD> </TR> <TR> <TD class="tr3 td115"><SPAN class="p59 ft19">privat ändamål</SPAN> </TD> <TD class="tr3 td43"><SPAN class="p59 ft19"><NOBR>(KN-nr</NOBR></SPAN> </TD> <TD class="tr3 td5"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td184"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td115"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td43"><SPAN class="p59 ft19">2710 11 31)</SPAN> </TD> <TD class="tr3 td5"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td184"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr21 td115"><SPAN class="p59 ft10">b) luftfartyg, när luftfar-</SPAN> </TD> <TD class="tr21 td43"><SPAN class="p59 ft11">Andra bränslen</SPAN> </TD> <TD class="tr21 td5"><SPAN class="p59 ft10">100</SPAN> </TD> <TD class="tr21 td24"><SPAN class="p52 ft10">100</SPAN> </TD> <TD class="tr21 td59"><SPAN class="p59 ft10">100</SPAN> </TD> <TD class="tr21 td184"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td115"><SPAN class="p59 ft20">tyget används för privat</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p59 ft20">än flygbensin</SPAN> </TD> <TD class="tr11 td5"><SPAN class="p59 ft20">procent</SPAN> </TD> <TD class="tr11 td24"><SPAN class="p52 ft20">procent</SPAN> </TD> <TD colspan=2 class="tr11 td181"><SPAN class="p59 ft20">procent</SPAN> </TD> </TR> <TR> <TD class="tr3 td115"><SPAN class="p59 ft19">ändamål eller i luftfar-</SPAN> </TD> <TD class="tr3 td43"><SPAN class="p59 ft19">och flyg-</SPAN> </TD> <TD class="tr3 td5"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td184"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td115"><SPAN class="p59 ft19">tygsmotorer i provbädd</SPAN> </TD> <TD class="tr3 td43"><SPAN class="p59 ft19">fotogen <NOBR>(KN-nr</NOBR></SPAN> </TD> <TD class="tr3 td5"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td184"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td115"><SPAN class="p59 ft11">eller i liknande anordning</SPAN> </TD> <TD class="tr3 td43"><SPAN class="p59 ft19">2710 19 21)</SPAN> </TD> <TD class="tr3 td5"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td184"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr19 td115"><SPAN class="p59 ft10">6. Förbrukning vid fram-</SPAN> </TD> <TD class="tr19 td43"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr19 td5"><SPAN class="p59 ft10">100</SPAN> </TD> <TD class="tr19 td24"><SPAN class="p52 ft10">100</SPAN> </TD> <TD class="tr19 td59"><SPAN class="p59 ft10">100</SPAN> </TD> <TD class="tr19 td184"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td115"><SPAN class="p59 ft19">ställning av energi-</SPAN> </TD> <TD class="tr3 td43"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td5"><SPAN class="p59 ft19">procent</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p52 ft19">procent</SPAN> </TD> <TD colspan=2 class="tr3 td181"><SPAN class="p59 ft19">procent</SPAN> </TD> </TR> <TR> <TD class="tr3 td115"><SPAN class="p59 ft19">produkter eller andra</SPAN> </TD> <TD class="tr3 td43"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td5"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td184"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td115"><SPAN class="p59 ft19">produkter för vilka</SPAN> </TD> <TD class="tr3 td43"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td5"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td184"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td115"><SPAN class="p59 ft19">skatteplikt har inträtt för</SPAN> </TD> <TD class="tr3 td43"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td5"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td184"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td115"><SPAN class="p59 ft10">tillverkaren</SPAN> </TD> <TD class="tr5 td43"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td5"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td24"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td59"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td184"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="id_2"> <DIV id="id_2_1"> <P class="p17 ft11"><SPAN class="ft11">7.</SPAN><SPAN class="ft39">Förbrukning för framställning av skattepliktig elektrisk kraft när den värme som uppkommer inte till någon del nyttiggörs</SPAN></P> </DIV> <DIV id="id_2_2"> <TABLE cellpadding=0 cellspacing=0 class="t36"> <TR> <TD class="tr4 td117"><SPAN class="p9 ft10">Bränsle som</SPAN> </TD> <TD class="tr4 td59"><SPAN class="p63 ft10">100</SPAN> </TD> <TD class="tr4 td185"><SPAN class="p63 ft10">100</SPAN> </TD> <TD class="tr4 td186"><SPAN class="p9 ft11">–</SPAN> </TD> </TR> <TR> <TD class="tr11 td117"><SPAN class="p9 ft20">avses i 2 kap.</SPAN> </TD> <TD class="tr11 td59"><SPAN class="p63 ft20">procent</SPAN> </TD> <TD class="tr11 td185"><SPAN class="p63 ft20">procent</SPAN> </TD> <TD class="tr11 td186"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td117"><SPAN class="p9 ft19">1 § första</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td185"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td186"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td117"><SPAN class="p9 ft10">stycket 3 b</SPAN> </TD> <TD class="tr5 td59"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td185"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td186"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p134 ft2">20</P> </DIV> </DIV> </DIV> <DIV id="page_21"> <DIV id="p21dimg1"> <INGENBILD zsrc="GV031121x1.jpg/" id="p21img1"> </DIV> <TABLE cellpadding=0 cellspacing=0 class="t37"> <TR> <TD class="tr9 td187"><SPAN class="p59 ft10">Ändamål</SPAN> </TD> <TD class="tr9 td137"><SPAN class="p9 ft10">Bränsle som</SPAN> </TD> <TD class="tr9 td5"><SPAN class="p59 ft10">Befrielse</SPAN> </TD> <TD class="tr9 td24"><SPAN class="p52 ft10">Befrielse</SPAN> </TD> <TD colspan=2 class="tr9 td171"><SPAN class="p59 ft2"><SPAN class="ft10">Befrielse </SPAN>Prop. 2007/08:11</SPAN> </TD> </TR> <TR> <TD class="tr11 td187"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td137"><SPAN class="p9 ft20">inte ger</SPAN> </TD> <TD class="tr11 td5"><SPAN class="p59 ft20">från</SPAN> </TD> <TD class="tr11 td24"><SPAN class="p52 ft20">från kol-</SPAN> </TD> <TD colspan=2 class="tr11 td171"><SPAN class="p59 ft20">från</SPAN> </TD> </TR> <TR> <TD class="tr3 td187"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td137"><SPAN class="p9 ft19">befrielse</SPAN> </TD> <TD class="tr3 td5"><SPAN class="p59 ft19">energi-</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p52 ft19">dioxid-</SPAN> </TD> <TD colspan=2 class="tr3 td171"><SPAN class="p59 ft19">svavel-</SPAN> </TD> </TR> <TR> <TD class="tr3 td188"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td130"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td189"><SPAN class="p59 ft19">skatt</SPAN> </TD> <TD class="tr3 td190"><SPAN class="p52 ft19">skatt</SPAN> </TD> <TD class="tr3 td191"><SPAN class="p59 ft19">skatt</SPAN> </TD> <TD class="tr5 td120"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr19 td187"><SPAN class="p59 ft10">8. –</SPAN> </TD> <TD class="tr19 td137"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr19 td5"><SPAN class="p59 ft10">–</SPAN> </TD> <TD class="tr19 td24"><SPAN class="p52 ft10">–</SPAN> </TD> <TD colspan=2 class="tr19 td171"><SPAN class="p59 ft10">–</SPAN> </TD> </TR> <TR> <TD class="tr21 td187"><SPAN class="p59 ft11">9. Om skattebefrielse inte</SPAN> </TD> <TD class="tr21 td137"><SPAN class="p9 ft10">Bensin,</SPAN> </TD> <TD class="tr21 td5"><SPAN class="p59 ft10">100</SPAN> </TD> <TD class="tr21 td24"><SPAN class="p52 ft10">79</SPAN> </TD> <TD colspan=2 class="tr21 td171"><SPAN class="p59 ft10">–</SPAN> </TD> </TR> <TR> <TD class="tr11 td187"><SPAN class="p59 ft20">följer av tidigare punkter,</SPAN> </TD> <TD class="tr11 td137"><SPAN class="p9 ft20">råtallolja,</SPAN> </TD> <TD class="tr11 td5"><SPAN class="p59 ft20">procent</SPAN> </TD> <TD class="tr11 td24"><SPAN class="p52 ft20">procent</SPAN> </TD> <TD class="tr11 td59"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td120"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td187"><SPAN class="p59 ft19">förbrukning för annat</SPAN> </TD> <TD class="tr3 td137"><SPAN class="p9 ft19">bränsle som</SPAN> </TD> <TD class="tr3 td5"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td187"><SPAN class="p59 ft19">ändamål än drift av</SPAN> </TD> <TD class="tr3 td137"><SPAN class="p9 ft19">avses i 2 kap.</SPAN> </TD> <TD class="tr3 td5"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td187"><SPAN class="p59 ft19">motordrivna fordon vid</SPAN> </TD> <TD class="tr3 td137"><SPAN class="p9 ft19">1 § första</SPAN> </TD> <TD class="tr3 td5"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td187"><SPAN class="p59 ft19">tillverkningsprocessen i</SPAN> </TD> <TD class="tr3 td137"><SPAN class="p9 ft19">stycket 3 b</SPAN> </TD> <TD class="tr3 td5"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td187"><SPAN class="p59 ft20">industriell verksamhet</SPAN> </TD> <TD class="tr11 td137"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td5"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td24"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td59"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td120"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr21 td187"><SPAN class="p59 ft10">10. Om skattebefrielse</SPAN> </TD> <TD class="tr21 td137"><SPAN class="p9 ft10">Bensin,</SPAN> </TD> <TD class="tr21 td5"><SPAN class="p59 ft10">100</SPAN> </TD> <TD class="tr21 td24"><SPAN class="p52 ft10">79</SPAN> </TD> <TD colspan=2 class="tr21 td171"><SPAN class="p59 ft10">–</SPAN> </TD> </TR> <TR> <TD class="tr3 td187"><SPAN class="p59 ft19">inte följer av tidigare</SPAN> </TD> <TD class="tr3 td137"><SPAN class="p9 ft19">råtallolja,</SPAN> </TD> <TD class="tr3 td5"><SPAN class="p59 ft19">procent</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p52 ft19">procent</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td187"><SPAN class="p59 ft19">punkter, förbrukning för</SPAN> </TD> <TD class="tr3 td137"><SPAN class="p9 ft19">bränsle som</SPAN> </TD> <TD class="tr3 td5"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td187"><SPAN class="p59 ft20">annat ändamål än drift av</SPAN> </TD> <TD class="tr11 td137"><SPAN class="p9 ft20">avses i 2 kap.</SPAN> </TD> <TD class="tr11 td5"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td24"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td59"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td120"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td187"><SPAN class="p59 ft19">motordrivna fordon vid</SPAN> </TD> <TD class="tr3 td137"><SPAN class="p9 ft19">1 § första</SPAN> </TD> <TD class="tr3 td5"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td187"><SPAN class="p59 ft19">yrkesmässig växthus-</SPAN> </TD> <TD class="tr3 td137"><SPAN class="p9 ft19">stycket 3 b</SPAN> </TD> <TD class="tr3 td5"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td187"><SPAN class="p59 ft19">odling</SPAN> </TD> <TD class="tr3 td137"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td5"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr19 td187"><SPAN class="p59 ft10">11. Om skattebefrielse</SPAN> </TD> <TD class="tr19 td137"><SPAN class="p9 ft10">Bensin,</SPAN> </TD> <TD class="tr19 td5"><SPAN class="p59 ft10">100</SPAN> </TD> <TD class="tr19 td24"><SPAN class="p52 ft10">79</SPAN> </TD> <TD colspan=2 class="tr19 td171"><SPAN class="p59 ft10">–</SPAN> </TD> </TR> <TR> <TD class="tr3 td187"><SPAN class="p59 ft19">inte följer av tidigare</SPAN> </TD> <TD class="tr3 td137"><SPAN class="p9 ft19">råtallolja,</SPAN> </TD> <TD class="tr3 td5"><SPAN class="p59 ft19">procent</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p52 ft19">procent</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td187"><SPAN class="p59 ft19">punkter, förbrukning för</SPAN> </TD> <TD class="tr3 td137"><SPAN class="p9 ft19">bränsle som</SPAN> </TD> <TD class="tr3 td5"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td187"><SPAN class="p59 ft19">annat ändamål än drift av</SPAN> </TD> <TD class="tr3 td137"><SPAN class="p9 ft19">avses i 2 kap.</SPAN> </TD> <TD class="tr3 td5"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td187"><SPAN class="p59 ft19">motordrivna fordon i</SPAN> </TD> <TD class="tr3 td137"><SPAN class="p9 ft19">1 § första</SPAN> </TD> <TD class="tr3 td5"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td187"><SPAN class="p59 ft20">yrkesmässig <NOBR>jordbruks-,</NOBR></SPAN> </TD> <TD class="tr11 td137"><SPAN class="p9 ft20">stycket 3 b</SPAN> </TD> <TD class="tr11 td5"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td24"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td59"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td120"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td187"><SPAN class="p59 ft19">skogsbruks- eller</SPAN> </TD> <TD class="tr3 td137"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td5"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td187"><SPAN class="p59 ft19">vattenbruksverksamhet</SPAN> </TD> <TD class="tr3 td137"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td5"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr21 td187"><SPAN class="p59 ft10">12. Om skattebefrielse</SPAN> </TD> <TD class="tr21 td137"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr21 td5"><SPAN class="p59 ft10">–</SPAN> </TD> <TD class="tr21 td24"><SPAN class="p52 ft10">–</SPAN> </TD> <TD class="tr21 td59"><SPAN class="p59 ft10">100</SPAN> </TD> <TD class="tr21 td120"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td187"><SPAN class="p59 ft20">inte följer av tidigare</SPAN> </TD> <TD class="tr11 td137"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td5"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td24"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr11 td171"><SPAN class="p59 ft20">procent</SPAN> </TD> </TR> <TR> <TD class="tr3 td187"><SPAN class="p59 ft19">punkter, förbrukning i</SPAN> </TD> <TD class="tr3 td137"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td5"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td187"><SPAN class="p59 ft19">sodapannor eller i</SPAN> </TD> <TD class="tr3 td137"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td5"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td187"><SPAN class="p59 ft19">lutpannor</SPAN> </TD> <TD class="tr3 td137"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td5"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr19 td187"><SPAN class="p59 ft10">13. Förbrukning vid till-</SPAN> </TD> <TD class="tr19 td137"><SPAN class="p9 ft11">Andra bränslen</SPAN> </TD> <TD class="tr19 td5"><SPAN class="p59 ft10">100</SPAN> </TD> <TD class="tr19 td24"><SPAN class="p52 ft10">79</SPAN> </TD> <TD colspan=2 class="tr19 td171"><SPAN class="p59 ft10">–</SPAN> </TD> </TR> <TR> <TD class="tr3 td187"><SPAN class="p59 ft19">verkningsprocessen i</SPAN> </TD> <TD class="tr3 td137"><SPAN class="p9 ft11">än bränsle som</SPAN> </TD> <TD class="tr3 td5"><SPAN class="p59 ft19">procent</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p52 ft19">procent</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td187"><SPAN class="p59 ft19">gruvindustriell verk-</SPAN> </TD> <TD class="tr3 td137"><SPAN class="p9 ft19">avses i 2 kap.</SPAN> </TD> <TD class="tr3 td5"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td187"><SPAN class="p59 ft19">samhet för drift av andra</SPAN> </TD> <TD class="tr3 td137"><SPAN class="p9 ft19">1 § första</SPAN> </TD> <TD class="tr3 td5"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td187"><SPAN class="p59 ft19">motordrivna fordon än</SPAN> </TD> <TD class="tr3 td137"><SPAN class="p9 ft19">stycket 3 b</SPAN> </TD> <TD class="tr3 td5"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td187"><SPAN class="p59 ft20">personbilar, lastbilar och</SPAN> </TD> <TD class="tr11 td137"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td5"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td24"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td59"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td120"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td187"><SPAN class="p59 ft19">bussar</SPAN> </TD> <TD class="tr3 td137"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td5"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr21 td187"><SPAN class="p59 ft10">14. Förbrukning i yrkes-</SPAN> </TD> <TD class="tr21 td137"><SPAN class="p9 ft11">Andra bränslen</SPAN> </TD> <TD class="tr21 td5"><SPAN class="p59 ft10">–</SPAN> </TD> <TD class="tr21 td24"><SPAN class="p52 ft10">77</SPAN> </TD> <TD colspan=2 class="tr21 td171"><SPAN class="p59 ft10">–</SPAN> </TD> </TR> <TR> <TD class="tr3 td187"><SPAN class="p59 ft11">mässig <NOBR>jordbruks-,</NOBR> skogs-</SPAN> </TD> <TD class="tr3 td137"><SPAN class="p9 ft11">än bränsle som</SPAN> </TD> <TD class="tr3 td5"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p52 ft19">procent</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td187"><SPAN class="p59 ft20">bruks- eller vattenbruks-</SPAN> </TD> <TD class="tr11 td137"><SPAN class="p9 ft20">avses i 2 kap.</SPAN> </TD> <TD class="tr11 td5"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td24"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td59"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td120"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td187"><SPAN class="p59 ft19">verksamhet för drift av</SPAN> </TD> <TD class="tr3 td137"><SPAN class="p9 ft19">1 § första</SPAN> </TD> <TD class="tr3 td5"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td187"><SPAN class="p59 ft19">andra motordrivna fordon</SPAN> </TD> <TD class="tr3 td137"><SPAN class="p9 ft19">stycket 3 b</SPAN> </TD> <TD class="tr3 td5"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td187"><SPAN class="p59 ft19">än personbilar, lastbilar</SPAN> </TD> <TD class="tr3 td137"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td5"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td187"><SPAN class="p59 ft19">och bussar</SPAN> </TD> <TD class="tr3 td137"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td5"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr19 td187"><SPAN class="p59 ft10">15. Förbrukning i</SPAN> </TD> <TD class="tr19 td137"><SPAN class="p9 ft11">Andra bränslen</SPAN> </TD> <TD class="tr19 td5"><SPAN class="p59 ft10">100</SPAN> </TD> <TD class="tr19 td24"><SPAN class="p52 ft10">23</SPAN> </TD> <TD colspan=2 class="tr19 td171"><SPAN class="p59 ft10">–</SPAN> </TD> </TR> <TR> <TD class="tr3 td187"><SPAN class="p59 ft11">yrkesmässig skogsbruks-</SPAN> </TD> <TD class="tr3 td137"><SPAN class="p9 ft11">än bränsle som</SPAN> </TD> <TD class="tr3 td5"><SPAN class="p59 ft19">procent</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p52 ft19">procent</SPAN> </TD> <TD colspan=2 rowspan=2 class="tr0 td171"><SPAN class="p133 ft11">21</SPAN> </TD> </TR> <TR> <TD class="tr18 td187"><SPAN class="p9 ft47">&nbsp;</SPAN> </TD> <TD class="tr18 td137"><SPAN class="p9 ft47">&nbsp;</SPAN> </TD> <TD class="tr18 td5"><SPAN class="p9 ft47">&nbsp;</SPAN> </TD> <TD class="tr18 td24"><SPAN class="p9 ft47">&nbsp;</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="page_22"> <DIV id="p22dimg1"> <INGENBILD zsrc="GV031122x1.jpg/" id="p22img1"> </DIV> <TABLE cellpadding=0 cellspacing=0 class="t38"> <TR> <TD class="tr9 td192"><SPAN class="p52 ft10">Ändamål</SPAN> </TD> <TD class="tr9 td117"><SPAN class="p9 ft10">Bränsle som</SPAN> </TD> <TD class="tr9 td42"><SPAN class="p63 ft10">Befrielse</SPAN> </TD> <TD class="tr9 td24"><SPAN class="p52 ft10">Befrielse</SPAN> </TD> <TD colspan=2 class="tr9 td181"><SPAN class="p59 ft2"><SPAN class="ft10">Befrielse </SPAN>Prop. 2007/08:11</SPAN> </TD> </TR> <TR> <TD class="tr11 td192"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td117"><SPAN class="p9 ft20">inte ger</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p63 ft20">från</SPAN> </TD> <TD class="tr11 td24"><SPAN class="p52 ft20">från kol-</SPAN> </TD> <TD colspan=2 class="tr11 td181"><SPAN class="p59 ft20">från</SPAN> </TD> </TR> <TR> <TD class="tr3 td192"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td117"><SPAN class="p9 ft19">befrielse</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p63 ft19">energi-</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p52 ft19">dioxid-</SPAN> </TD> <TD colspan=2 class="tr3 td181"><SPAN class="p59 ft19">svavel-</SPAN> </TD> </TR> <TR> <TD class="tr3 td192"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td117"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p63 ft19">skatt</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p52 ft19">skatt</SPAN> </TD> <TD colspan=2 class="tr3 td181"><SPAN class="p59 ft19">skatt</SPAN> </TD> </TR> <TR> <TD class="tr11 td193"><SPAN class="p52 ft20">verksamhet för drift av</SPAN> </TD> <TD class="tr11 td146"><SPAN class="p9 ft20">avses i 2 kap.</SPAN> </TD> <TD class="tr11 td194"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td177"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td178"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr3 td184"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td192"><SPAN class="p52 ft19">andra motordrivna</SPAN> </TD> <TD class="tr3 td117"><SPAN class="p9 ft19">1 § första</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td184"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td192"><SPAN class="p52 ft19">fordon än personbilar,</SPAN> </TD> <TD class="tr3 td117"><SPAN class="p9 ft19">stycket 3 b</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td184"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td192"><SPAN class="p52 ft19">lastbilar och bussar, om</SPAN> </TD> <TD class="tr3 td117"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td184"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td192"><SPAN class="p52 ft20">förbrukning sker före den</SPAN> </TD> <TD class="tr11 td117"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td24"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td59"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td184"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td192"><SPAN class="p52 ft19">1 januari 2007 i Skåne,</SPAN> </TD> <TD class="tr3 td117"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td184"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td192"><SPAN class="p52 ft19">Blekinge, Kronobergs,</SPAN> </TD> <TD class="tr3 td117"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td184"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td192"><SPAN class="p52 ft19">Kalmar, Jönköpings,</SPAN> </TD> <TD class="tr3 td117"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td184"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td192"><SPAN class="p52 ft19">Hallands, Västra</SPAN> </TD> <TD class="tr3 td117"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td184"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td192"><SPAN class="p52 ft20">Götalands och</SPAN> </TD> <TD class="tr11 td117"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td24"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td59"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td184"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td192"><SPAN class="p52 ft19">Östergötlands län</SPAN> </TD> <TD class="tr3 td117"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td184"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr21 td192"><SPAN class="p52 ft10">16. Förbrukning i</SPAN> </TD> <TD class="tr21 td117"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr21 td42"><SPAN class="p63 ft10">100</SPAN> </TD> <TD class="tr21 td24"><SPAN class="p52 ft10">100</SPAN> </TD> <TD class="tr21 td59"><SPAN class="p59 ft10">100</SPAN> </TD> <TD class="tr21 td184"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td192"><SPAN class="p52 ft19">processer för fram-</SPAN> </TD> <TD class="tr3 td117"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p63 ft19">procent</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p52 ft19">procent</SPAN> </TD> <TD colspan=2 class="tr3 td181"><SPAN class="p59 ft19">procent</SPAN> </TD> </TR> <TR> <TD class="tr11 td192"><SPAN class="p52 ft20">ställning av andra</SPAN> </TD> <TD class="tr11 td117"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td24"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td59"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td184"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td192"><SPAN class="p52 ft19">mineraliska ämnen än</SPAN> </TD> <TD class="tr3 td117"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td184"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td192"><SPAN class="p52 ft19">metaller under</SPAN> </TD> <TD class="tr3 td117"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td184"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td192"><SPAN class="p52 ft19">förutsättning att det</SPAN> </TD> <TD class="tr3 td117"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td184"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td192"><SPAN class="p52 ft19">ingående materialet</SPAN> </TD> <TD class="tr3 td117"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td184"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td192"><SPAN class="p52 ft20">genom uppvärmning i</SPAN> </TD> <TD class="tr11 td117"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td24"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td59"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td184"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td192"><SPAN class="p52 ft19">ugnar förändras kemiskt</SPAN> </TD> <TD class="tr3 td117"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td184"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td192"><SPAN class="p52 ft19">eller dess inre fysikaliska</SPAN> </TD> <TD class="tr3 td117"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td184"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td192"><SPAN class="p52 ft19">struktur förändras</SPAN> </TD> <TD class="tr3 td117"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td184"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td195"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td129"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td196"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td190"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td191"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td184"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p135 ft3">Föreslagen lydelse</P> <P class="p136 ft2">6 a kap.</P> <P class="p137 ft2">1 §</P> <P class="p138 ft2">Bränsle som används för nedan angivna ändamål, i förekommande fall med undantag för vissa bränsleslag, <SPAN class="ft3">ska </SPAN>helt eller delvis befrias från skatt enligt följande, om inte annat anges.</P> <TABLE cellpadding=0 cellspacing=0 class="t39"> <TR> <TD class="tr4 td192"><SPAN class="p59 ft10">Ändamål</SPAN> </TD> <TD class="tr4 td107"><SPAN class="p9 ft10">Bränsle som</SPAN> </TD> <TD class="tr4 td138"><SPAN class="p86 ft10">Befrielse</SPAN> </TD> <TD class="tr4 td24"><SPAN class="p52 ft10">Befrielse</SPAN> </TD> <TD colspan=2 class="tr4 td102"><SPAN class="p59 ft10">Befrielse</SPAN> </TD> </TR> <TR> <TD class="tr3 td192"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td107"><SPAN class="p9 ft19">inte ger</SPAN> </TD> <TD class="tr3 td138"><SPAN class="p86 ft19">från</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p52 ft19">från kol-</SPAN> </TD> <TD colspan=2 class="tr3 td102"><SPAN class="p59 ft19">från</SPAN> </TD> </TR> <TR> <TD class="tr11 td192"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td107"><SPAN class="p9 ft20">befrielse</SPAN> </TD> <TD class="tr11 td138"><SPAN class="p86 ft20">energi-</SPAN> </TD> <TD class="tr11 td24"><SPAN class="p52 ft20">dioxid-</SPAN> </TD> <TD colspan=2 class="tr11 td102"><SPAN class="p59 ft20">svavel-</SPAN> </TD> </TR> <TR> <TD class="tr3 td192"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td107"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td138"><SPAN class="p86 ft19">skatt</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p52 ft19">skatt</SPAN> </TD> <TD colspan=2 class="tr3 td102"><SPAN class="p59 ft19">skatt</SPAN> </TD> </TR> <TR> <TD class="tr19 td193"><SPAN class="p59 ft10">1. Förbrukning</SPAN> </TD> <TD class="tr19 td197"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr19 td148"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr19 td177"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr19 td183"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr21 td120"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td192"><SPAN class="p59 ft19">a) för annat ändamål än</SPAN> </TD> <TD class="tr3 td107"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td138"><SPAN class="p86 ft19">100</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p52 ft19">100</SPAN> </TD> <TD class="tr3 td5"><SPAN class="p59 ft19">100</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td192"><SPAN class="p59 ft19">som motorbränsle eller</SPAN> </TD> <TD class="tr3 td107"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td138"><SPAN class="p86 ft19">procent</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p52 ft19">procent</SPAN> </TD> <TD colspan=2 class="tr3 td102"><SPAN class="p59 ft19">procent</SPAN> </TD> </TR> <TR> <TD class="tr3 td192"><SPAN class="p59 ft11">som bränsle för uppvärm-</SPAN> </TD> <TD class="tr3 td107"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td138"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td5"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td192"><SPAN class="p59 ft19">ning</SPAN> </TD> <TD class="tr3 td107"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td138"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td5"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr19 td192"><SPAN class="p59 ft10">b) i metallurgiska</SPAN> </TD> <TD class="tr19 td107"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr19 td138"><SPAN class="p86 ft10">100</SPAN> </TD> <TD class="tr19 td24"><SPAN class="p52 ft10">100</SPAN> </TD> <TD class="tr19 td5"><SPAN class="p59 ft10">100</SPAN> </TD> <TD class="tr19 td120"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td192"><SPAN class="p59 ft19">processer under förut-</SPAN> </TD> <TD class="tr3 td107"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td138"><SPAN class="p86 ft19">procent</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p52 ft19">procent</SPAN> </TD> <TD colspan=2 class="tr3 td102"><SPAN class="p59 ft19">procent</SPAN> </TD> </TR> <TR> <TD class="tr3 td192"><SPAN class="p59 ft19">sättning att det ingående</SPAN> </TD> <TD class="tr3 td107"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td138"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td5"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td192"><SPAN class="p59 ft19">materialet genom upp-</SPAN> </TD> <TD class="tr3 td107"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td138"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td5"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td192"><SPAN class="p59 ft20">värmning i ugnar</SPAN> </TD> <TD class="tr11 td107"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td138"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td24"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td5"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td120"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td192"><SPAN class="p59 ft19">förändras kemiskt eller</SPAN> </TD> <TD class="tr3 td107"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td138"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td5"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td192"><SPAN class="p59 ft19">dess inre fysikaliska</SPAN> </TD> <TD class="tr3 td107"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td138"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD colspan=2 rowspan=2 class="tr1 td102"><SPAN class="p139 ft11">22</SPAN> </TD> </TR> <TR> <TD class="tr23 td192"><SPAN class="p9 ft52">&nbsp;</SPAN> </TD> <TD class="tr23 td107"><SPAN class="p9 ft52">&nbsp;</SPAN> </TD> <TD class="tr23 td138"><SPAN class="p9 ft52">&nbsp;</SPAN> </TD> <TD class="tr23 td24"><SPAN class="p9 ft52">&nbsp;</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="page_23"> <DIV id="p23dimg1"> <INGENBILD zsrc="GV031123x1.jpg/" id="p23img1"> </DIV> <TABLE cellpadding=0 cellspacing=0 class="t37"> <TR> <TD class="tr9 td198"><SPAN class="p59 ft10">Ändamål</SPAN> </TD> <TD class="tr9 td57"><SPAN class="p59 ft10">Bränsle som</SPAN> </TD> <TD class="tr9 td59"><SPAN class="p52 ft10">Befrielse</SPAN> </TD> <TD class="tr9 td24"><SPAN class="p52 ft10">Befrielse</SPAN> </TD> <TD colspan=2 class="tr9 td102"><SPAN class="p59 ft2"><SPAN class="ft10">Befrielse </SPAN>Prop. 2007/08:11</SPAN> </TD> </TR> <TR> <TD class="tr11 td198"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td57"><SPAN class="p59 ft20">inte ger</SPAN> </TD> <TD class="tr11 td59"><SPAN class="p52 ft20">från</SPAN> </TD> <TD class="tr11 td24"><SPAN class="p52 ft20">från kol-</SPAN> </TD> <TD colspan=2 class="tr11 td102"><SPAN class="p59 ft20">från</SPAN> </TD> </TR> <TR> <TD class="tr3 td198"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td57"><SPAN class="p59 ft19">befrielse</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p52 ft19">energi-</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p52 ft19">dioxid-</SPAN> </TD> <TD colspan=2 class="tr3 td102"><SPAN class="p59 ft19">svavel-</SPAN> </TD> </TR> <TR> <TD class="tr3 td198"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td57"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p52 ft19">skatt</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p52 ft19">skatt</SPAN> </TD> <TD colspan=2 class="tr3 td102"><SPAN class="p59 ft19">skatt</SPAN> </TD> </TR> <TR> <TD class="tr11 td199"><SPAN class="p59 ft20">struktur förändras eller</SPAN> </TD> <TD class="tr11 td200"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td178"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td177"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td183"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td198"><SPAN class="p59 ft19">bibehålls i skänkar eller</SPAN> </TD> <TD class="tr3 td57"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td5"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td198"><SPAN class="p59 ft19">liknande kärl</SPAN> </TD> <TD class="tr3 td57"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td5"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr19 td198"><SPAN class="p59 ft10">c) i annat fall än som</SPAN> </TD> <TD class="tr19 td57"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr19 td59"><SPAN class="p52 ft10">100</SPAN> </TD> <TD class="tr19 td24"><SPAN class="p52 ft10">100</SPAN> </TD> <TD class="tr19 td5"><SPAN class="p59 ft10">100</SPAN> </TD> <TD class="tr19 td120"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td198"><SPAN class="p59 ft19">avses i a eller b, då</SPAN> </TD> <TD class="tr3 td57"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p52 ft19">procent</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p52 ft19">procent</SPAN> </TD> <TD colspan=2 class="tr3 td102"><SPAN class="p59 ft19">procent</SPAN> </TD> </TR> <TR> <TD class="tr3 td198"><SPAN class="p59 ft11">bränslet i en och samma</SPAN> </TD> <TD class="tr3 td57"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td5"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td198"><SPAN class="p59 ft19">process används både</SPAN> </TD> <TD class="tr3 td57"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td5"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td198"><SPAN class="p59 ft19">som bränsle för</SPAN> </TD> <TD class="tr3 td57"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td5"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td198"><SPAN class="p59 ft20">uppvärmning och för</SPAN> </TD> <TD class="tr11 td57"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td59"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td24"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td5"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td120"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td198"><SPAN class="p59 ft19">annat ändamål än som</SPAN> </TD> <TD class="tr3 td57"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td5"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td198"><SPAN class="p59 ft11">motorbränsle eller bränsle</SPAN> </TD> <TD class="tr3 td57"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td5"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td198"><SPAN class="p59 ft19">för uppvärmning</SPAN> </TD> <TD class="tr3 td57"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td5"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr19 td198"><SPAN class="p59 ft10">2. Förbrukning i tåg eller</SPAN> </TD> <TD class="tr19 td57"><SPAN class="p59 ft11">Bensin, bränsle</SPAN> </TD> <TD class="tr19 td59"><SPAN class="p52 ft10">100</SPAN> </TD> <TD class="tr19 td24"><SPAN class="p52 ft10">100</SPAN> </TD> <TD class="tr19 td5"><SPAN class="p59 ft10">100</SPAN> </TD> <TD class="tr19 td120"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td198"><SPAN class="p59 ft19">annat spårbundet</SPAN> </TD> <TD class="tr3 td57"><SPAN class="p59 ft19">som avses i</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p52 ft19">procent</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p52 ft19">procent</SPAN> </TD> <TD colspan=2 class="tr3 td102"><SPAN class="p59 ft19">procent</SPAN> </TD> </TR> <TR> <TD class="tr3 td198"><SPAN class="p59 ft19">färdmedel</SPAN> </TD> <TD class="tr3 td57"><SPAN class="p59 ft19">2 kap. 1 §</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td5"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td198"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td57"><SPAN class="p59 ft19">första stycket</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td5"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td198"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td57"><SPAN class="p59 ft19">3 b</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td5"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr19 td198"><SPAN class="p59 ft10">3. Förbrukning i skepp,</SPAN> </TD> <TD class="tr19 td57"><SPAN class="p59 ft11">Bensin, bränsle</SPAN> </TD> <TD class="tr19 td59"><SPAN class="p52 ft10">100</SPAN> </TD> <TD class="tr19 td24"><SPAN class="p52 ft10">100</SPAN> </TD> <TD class="tr19 td5"><SPAN class="p59 ft10">100</SPAN> </TD> <TD class="tr19 td120"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td198"><SPAN class="p59 ft11">när skeppet inte används</SPAN> </TD> <TD class="tr3 td57"><SPAN class="p59 ft19">som avses i</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p52 ft19">procent</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p52 ft19">procent</SPAN> </TD> <TD colspan=2 class="tr3 td102"><SPAN class="p59 ft19">procent</SPAN> </TD> </TR> <TR> <TD class="tr3 td198"><SPAN class="p59 ft19">för privat ändamål</SPAN> </TD> <TD class="tr3 td57"><SPAN class="p59 ft19">2 kap. 1 §</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td5"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td198"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td57"><SPAN class="p59 ft19">första stycket</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td5"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td198"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td57"><SPAN class="p59 ft20">3 b</SPAN> </TD> <TD class="tr11 td59"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td24"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td5"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td120"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr21 td198"><SPAN class="p59 ft10">4. Förbrukning i båt för</SPAN> </TD> <TD class="tr21 td57"><SPAN class="p59 ft11">Bensin, bränsle</SPAN> </TD> <TD class="tr21 td59"><SPAN class="p52 ft10">100</SPAN> </TD> <TD class="tr21 td24"><SPAN class="p52 ft10">100</SPAN> </TD> <TD class="tr21 td5"><SPAN class="p59 ft10">100</SPAN> </TD> <TD class="tr21 td120"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td198"><SPAN class="p59 ft11">vilken medgivande enligt</SPAN> </TD> <TD class="tr3 td57"><SPAN class="p59 ft19">som avses i</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p52 ft19">procent</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p52 ft19">procent</SPAN> </TD> <TD colspan=2 class="tr3 td102"><SPAN class="p59 ft19">procent</SPAN> </TD> </TR> <TR> <TD class="tr3 td198"><SPAN class="p59 ft19">2 kap. 9 § eller fartygs-</SPAN> </TD> <TD class="tr3 td57"><SPAN class="p59 ft19">2 kap. 1 §</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td5"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td198"><SPAN class="p59 ft16">tillstånd enligt fiskelagen</SPAN> </TD> <TD class="tr11 td57"><SPAN class="p59 ft20">första stycket</SPAN> </TD> <TD class="tr11 td59"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td24"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td5"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td120"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td198"><SPAN class="p59 ft19">(1993:787) meddelats,</SPAN> </TD> <TD class="tr3 td57"><SPAN class="p59 ft19">3 b</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td5"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td198"><SPAN class="p59 ft11">när båten inte används för</SPAN> </TD> <TD class="tr3 td57"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td5"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td198"><SPAN class="p59 ft19">privat ändamål</SPAN> </TD> <TD class="tr3 td57"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td5"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr19 td198"><SPAN class="p59 ft10">5. Förbrukning i</SPAN> </TD> <TD class="tr19 td57"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr19 td59"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr19 td24"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr19 td5"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr19 td120"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td198"><SPAN class="p59 ft19">a) luftfartyg, när luftfar-</SPAN> </TD> <TD class="tr3 td57"><SPAN class="p59 ft19">Annan bensin</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p52 ft19">100</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p52 ft19">100</SPAN> </TD> <TD class="tr3 td5"><SPAN class="p59 ft19">100</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td198"><SPAN class="p59 ft19">tyget inte används för</SPAN> </TD> <TD class="tr3 td57"><SPAN class="p59 ft19">än flygbensin</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p52 ft19">procent</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p52 ft19">procent</SPAN> </TD> <TD colspan=2 class="tr3 td102"><SPAN class="p59 ft19">procent</SPAN> </TD> </TR> <TR> <TD class="tr3 td198"><SPAN class="p59 ft19">privat ändamål</SPAN> </TD> <TD class="tr3 td57"><SPAN class="p59 ft19"><NOBR>(KN-nr</NOBR></SPAN> </TD> <TD class="tr3 td59"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td5"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td198"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td57"><SPAN class="p59 ft19">2710 11 31)</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td5"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr19 td198"><SPAN class="p59 ft10">b) luftfartyg, när luftfar-</SPAN> </TD> <TD class="tr19 td57"><SPAN class="p59 ft11">Andra bränslen</SPAN> </TD> <TD class="tr19 td59"><SPAN class="p52 ft10">100</SPAN> </TD> <TD class="tr19 td24"><SPAN class="p52 ft10">100</SPAN> </TD> <TD class="tr19 td5"><SPAN class="p59 ft10">100</SPAN> </TD> <TD class="tr19 td120"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td198"><SPAN class="p59 ft19">tyget används för privat</SPAN> </TD> <TD class="tr3 td57"><SPAN class="p59 ft19">än flygbensin</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p52 ft19">procent</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p52 ft19">procent</SPAN> </TD> <TD colspan=2 class="tr3 td102"><SPAN class="p59 ft19">procent</SPAN> </TD> </TR> <TR> <TD class="tr3 td198"><SPAN class="p59 ft19">ändamål eller i luft-</SPAN> </TD> <TD class="tr3 td57"><SPAN class="p59 ft19">och flyg-</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td5"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td198"><SPAN class="p59 ft19">fartygsmotorer i</SPAN> </TD> <TD class="tr3 td57"><SPAN class="p59 ft19">fotogen <NOBR>(KN-nr</NOBR></SPAN> </TD> <TD class="tr3 td59"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td5"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td198"><SPAN class="p59 ft16">provbädd eller i liknande</SPAN> </TD> <TD class="tr11 td57"><SPAN class="p59 ft20">2710 19 21)</SPAN> </TD> <TD class="tr11 td59"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td24"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td5"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td120"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td198"><SPAN class="p59 ft19">anordning</SPAN> </TD> <TD class="tr3 td57"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td5"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr21 td198"><SPAN class="p59 ft10">6. Förbrukning vid fram-</SPAN> </TD> <TD class="tr21 td57"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr21 td59"><SPAN class="p52 ft10">100</SPAN> </TD> <TD class="tr21 td24"><SPAN class="p52 ft10">100</SPAN> </TD> <TD class="tr21 td5"><SPAN class="p59 ft10">100</SPAN> </TD> <TD class="tr21 td120"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td198"><SPAN class="p59 ft19">ställning av energi-</SPAN> </TD> <TD class="tr3 td57"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p52 ft19">procent</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p52 ft19">procent</SPAN> </TD> <TD colspan=2 class="tr3 td102"><SPAN class="p59 ft19">procent</SPAN> </TD> </TR> <TR> <TD class="tr11 td198"><SPAN class="p59 ft20">produkter eller andra</SPAN> </TD> <TD class="tr11 td57"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td59"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td24"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td5"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td120"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td198"><SPAN class="p59 ft19">produkter för vilka</SPAN> </TD> <TD class="tr3 td57"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td5"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td198"><SPAN class="p59 ft19">skatteplikt har inträtt för</SPAN> </TD> <TD class="tr3 td57"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD colspan=2 rowspan=2 class="tr0 td102"><SPAN class="p139 ft11">23</SPAN> </TD> </TR> <TR> <TD class="tr18 td198"><SPAN class="p9 ft47">&nbsp;</SPAN> </TD> <TD class="tr18 td57"><SPAN class="p9 ft47">&nbsp;</SPAN> </TD> <TD class="tr18 td59"><SPAN class="p9 ft47">&nbsp;</SPAN> </TD> <TD class="tr18 td24"><SPAN class="p9 ft47">&nbsp;</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="page_24"> <DIV id="p24dimg1"> <INGENBILD zsrc="GV031124x1.jpg/" id="p24img1"> </DIV> <TABLE cellpadding=0 cellspacing=0 class="t37"> <TR> <TD class="tr9 td192"><SPAN class="p59 ft10">Ändamål</SPAN> </TD> <TD class="tr9 td124"><SPAN class="p9 ft10">Bränsle som</SPAN> </TD> <TD class="tr9 td59"><SPAN class="p52 ft10">Befrielse</SPAN> </TD> <TD class="tr9 td24"><SPAN class="p52 ft10">Befrielse</SPAN> </TD> <TD colspan=2 class="tr9 td102"><SPAN class="p59 ft2"><SPAN class="ft10">Befrielse </SPAN>Prop. 2007/08:11</SPAN> </TD> </TR> <TR> <TD class="tr11 td192"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td124"><SPAN class="p9 ft20">inte ger</SPAN> </TD> <TD class="tr11 td59"><SPAN class="p52 ft20">från</SPAN> </TD> <TD class="tr11 td24"><SPAN class="p52 ft20">från kol-</SPAN> </TD> <TD colspan=2 class="tr11 td102"><SPAN class="p59 ft20">från</SPAN> </TD> </TR> <TR> <TD class="tr3 td192"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td124"><SPAN class="p9 ft19">befrielse</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p52 ft19">energi-</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p52 ft19">dioxid-</SPAN> </TD> <TD colspan=2 class="tr3 td102"><SPAN class="p59 ft19">svavel-</SPAN> </TD> </TR> <TR> <TD class="tr3 td192"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td124"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p52 ft19">skatt</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p52 ft19">skatt</SPAN> </TD> <TD colspan=2 class="tr3 td102"><SPAN class="p59 ft19">skatt</SPAN> </TD> </TR> <TR> <TD class="tr11 td193"><SPAN class="p59 ft20">tillverkaren</SPAN> </TD> <TD class="tr11 td201"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td178"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td177"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td183"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr21 td192"><SPAN class="p59 ft10">7. Förbrukning för fram-</SPAN> </TD> <TD class="tr21 td124"><SPAN class="p9 ft10">Bränsle som</SPAN> </TD> <TD class="tr21 td59"><SPAN class="p52 ft10">100</SPAN> </TD> <TD class="tr21 td24"><SPAN class="p52 ft10">100</SPAN> </TD> <TD colspan=2 class="tr21 td102"><SPAN class="p59 ft10">–</SPAN> </TD> </TR> <TR> <TD class="tr3 td192"><SPAN class="p59 ft19">ställning av skattepliktig</SPAN> </TD> <TD class="tr3 td124"><SPAN class="p9 ft19">avses i 2 kap.</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p52 ft19">procent</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p52 ft19">procent</SPAN> </TD> <TD class="tr3 td5"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td192"><SPAN class="p59 ft20">elektrisk kraft när den</SPAN> </TD> <TD class="tr11 td124"><SPAN class="p9 ft20">1 § första</SPAN> </TD> <TD class="tr11 td59"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td24"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td5"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td120"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td192"><SPAN class="p59 ft19">värme som uppkommer</SPAN> </TD> <TD class="tr3 td124"><SPAN class="p9 ft19">stycket 3 b</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td5"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td192"><SPAN class="p59 ft19">inte till någon del</SPAN> </TD> <TD class="tr3 td124"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td5"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td192"><SPAN class="p59 ft19">nyttiggörs</SPAN> </TD> <TD class="tr3 td124"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td5"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr19 td192"><SPAN class="p59 ft10">8. –</SPAN> </TD> <TD class="tr19 td124"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr19 td59"><SPAN class="p52 ft10">–</SPAN> </TD> <TD class="tr19 td24"><SPAN class="p52 ft10">–</SPAN> </TD> <TD colspan=2 class="tr19 td102"><SPAN class="p59 ft10">–</SPAN> </TD> </TR> <TR> <TD class="tr21 td192"><SPAN class="p59 ft10">9. Om skattebefrielse inte</SPAN> </TD> <TD class="tr21 td124"><SPAN class="p9 ft10">Bensin,</SPAN> </TD> <TD class="tr21 td59"><SPAN class="p52 ft10">100</SPAN> </TD> <TD class="tr21 td24"><SPAN class="p52 ft10">79</SPAN> </TD> <TD colspan=2 class="tr21 td102"><SPAN class="p59 ft10">–</SPAN> </TD> </TR> <TR> <TD class="tr3 td192"><SPAN class="p59 ft19">följer av tidigare punkter,</SPAN> </TD> <TD class="tr3 td124"><SPAN class="p9 ft19">råtallolja,</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p52 ft19">procent</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p52 ft19">procent</SPAN> </TD> <TD class="tr3 td5"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td192"><SPAN class="p59 ft19">förbrukning för annat</SPAN> </TD> <TD class="tr3 td124"><SPAN class="p9 ft19">bränsle som</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td5"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td192"><SPAN class="p59 ft20">ändamål än drift av</SPAN> </TD> <TD class="tr11 td124"><SPAN class="p9 ft20">avses i 2 kap.</SPAN> </TD> <TD class="tr11 td59"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td24"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td5"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td120"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td192"><SPAN class="p59 ft19">motordrivna fordon vid</SPAN> </TD> <TD class="tr3 td124"><SPAN class="p9 ft19">1 § första</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td5"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td192"><SPAN class="p59 ft19">tillverkningsprocessen i</SPAN> </TD> <TD class="tr3 td124"><SPAN class="p9 ft19">stycket 3 b</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td5"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td192"><SPAN class="p59 ft19">industriell verksamhet</SPAN> </TD> <TD class="tr3 td124"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td5"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr19 td192"><SPAN class="p59 ft10">10. Om skattebefrielse</SPAN> </TD> <TD class="tr19 td124"><SPAN class="p9 ft10">Bensin,</SPAN> </TD> <TD class="tr19 td59"><SPAN class="p52 ft10">100</SPAN> </TD> <TD class="tr19 td24"><SPAN class="p52 ft10">79</SPAN> </TD> <TD colspan=2 class="tr19 td102"><SPAN class="p59 ft10">–</SPAN> </TD> </TR> <TR> <TD class="tr3 td192"><SPAN class="p59 ft19">inte följer av tidigare</SPAN> </TD> <TD class="tr3 td124"><SPAN class="p9 ft19">råtallolja,</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p52 ft19">procent</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p52 ft19">procent</SPAN> </TD> <TD class="tr3 td5"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td192"><SPAN class="p59 ft19">punkter, förbrukning för</SPAN> </TD> <TD class="tr3 td124"><SPAN class="p9 ft19">bränsle som</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td5"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td192"><SPAN class="p59 ft19">annat ändamål än drift av</SPAN> </TD> <TD class="tr3 td124"><SPAN class="p9 ft19">avses i 2 kap.</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td5"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td192"><SPAN class="p59 ft19">motordrivna fordon vid</SPAN> </TD> <TD class="tr3 td124"><SPAN class="p9 ft19">1 § första</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td5"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td192"><SPAN class="p59 ft20">yrkesmässig</SPAN> </TD> <TD class="tr11 td124"><SPAN class="p9 ft20">stycket 3 b</SPAN> </TD> <TD class="tr11 td59"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td24"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td5"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td120"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td192"><SPAN class="p59 ft19">växthusodling</SPAN> </TD> <TD class="tr3 td124"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td5"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr21 td192"><SPAN class="p59 ft10">11. Om skattebefrielse</SPAN> </TD> <TD class="tr21 td124"><SPAN class="p9 ft10">Bensin,</SPAN> </TD> <TD class="tr21 td59"><SPAN class="p52 ft10">100</SPAN> </TD> <TD class="tr21 td24"><SPAN class="p52 ft10">79</SPAN> </TD> <TD colspan=2 class="tr21 td102"><SPAN class="p59 ft10">–</SPAN> </TD> </TR> <TR> <TD class="tr3 td192"><SPAN class="p59 ft19">inte följer av tidigare</SPAN> </TD> <TD class="tr3 td124"><SPAN class="p9 ft19">råtallolja,</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p52 ft19">procent</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p52 ft19">procent</SPAN> </TD> <TD class="tr3 td5"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td192"><SPAN class="p59 ft20">punkter, förbrukning för</SPAN> </TD> <TD class="tr11 td124"><SPAN class="p9 ft20">bränsle som</SPAN> </TD> <TD class="tr11 td59"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td24"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td5"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td120"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td192"><SPAN class="p59 ft19">annat ändamål än drift av</SPAN> </TD> <TD class="tr3 td124"><SPAN class="p9 ft19">avses i 2 kap.</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td5"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td192"><SPAN class="p59 ft19">motordrivna fordon i</SPAN> </TD> <TD class="tr3 td124"><SPAN class="p9 ft19">1 § första</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td5"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td192"><SPAN class="p59 ft19">yrkesmässig <NOBR>jordbruks-,</NOBR></SPAN> </TD> <TD class="tr3 td124"><SPAN class="p9 ft19">stycket 3 b</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td5"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td192"><SPAN class="p59 ft19">skogsbruks- eller</SPAN> </TD> <TD class="tr3 td124"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td5"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td192"><SPAN class="p59 ft20">vattenbruksverksamhet</SPAN> </TD> <TD class="tr11 td124"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td59"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td24"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td5"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td120"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr21 td192"><SPAN class="p59 ft10">12. Om skattebefrielse</SPAN> </TD> <TD class="tr21 td124"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr21 td59"><SPAN class="p52 ft10">–</SPAN> </TD> <TD class="tr21 td24"><SPAN class="p52 ft10">–</SPAN> </TD> <TD class="tr21 td5"><SPAN class="p59 ft10">100</SPAN> </TD> <TD class="tr21 td120"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td192"><SPAN class="p59 ft19">inte följer av tidigare</SPAN> </TD> <TD class="tr3 td124"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr3 td102"><SPAN class="p59 ft19">procent</SPAN> </TD> </TR> <TR> <TD class="tr3 td192"><SPAN class="p59 ft19">punkter, förbrukning i</SPAN> </TD> <TD class="tr3 td124"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td5"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td192"><SPAN class="p59 ft20">sodapannor eller i</SPAN> </TD> <TD class="tr11 td124"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td59"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td24"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td5"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td120"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td192"><SPAN class="p59 ft19">lutpannor</SPAN> </TD> <TD class="tr3 td124"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td5"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr21 td192"><SPAN class="p59 ft10">13. Förbrukning vid till-</SPAN> </TD> <TD class="tr21 td124"><SPAN class="p9 ft11">Andra bränslen</SPAN> </TD> <TD class="tr21 td59"><SPAN class="p52 ft10">100</SPAN> </TD> <TD class="tr21 td24"><SPAN class="p52 ft10">79</SPAN> </TD> <TD colspan=2 class="tr21 td102"><SPAN class="p59 ft10">–</SPAN> </TD> </TR> <TR> <TD class="tr3 td192"><SPAN class="p59 ft19">verkningsprocessen i</SPAN> </TD> <TD class="tr3 td124"><SPAN class="p9 ft11">än bränsle som</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p52 ft19">procent</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p52 ft19">procent</SPAN> </TD> <TD class="tr3 td5"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td192"><SPAN class="p59 ft20">gruvindustriell verksam-</SPAN> </TD> <TD class="tr11 td124"><SPAN class="p9 ft20">avses i 2 kap.</SPAN> </TD> <TD class="tr11 td59"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td24"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td5"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td120"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td192"><SPAN class="p59 ft19">het för drift av andra</SPAN> </TD> <TD class="tr3 td124"><SPAN class="p9 ft19">1 § första</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td5"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td192"><SPAN class="p59 ft19">motordrivna fordon än</SPAN> </TD> <TD class="tr3 td124"><SPAN class="p9 ft19">stycket 3 b</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td5"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td192"><SPAN class="p59 ft19">personbilar, lastbilar och</SPAN> </TD> <TD class="tr3 td124"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td5"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td192"><SPAN class="p59 ft19">bussar</SPAN> </TD> <TD class="tr3 td124"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td5"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr19 td192"><SPAN class="p59 ft10">14. Förbrukning i yrkes-</SPAN> </TD> <TD class="tr19 td124"><SPAN class="p9 ft11">Andra bränslen</SPAN> </TD> <TD class="tr19 td59"><SPAN class="p52 ft10">–</SPAN> </TD> <TD class="tr19 td24"><SPAN class="p52 ft10">79</SPAN> </TD> <TD colspan=2 class="tr19 td102"><SPAN class="p59 ft10">–</SPAN> </TD> </TR> <TR> <TD class="tr3 td192"><SPAN class="p59 ft11">mässig <NOBR>jordbruks-,</NOBR> skogs-</SPAN> </TD> <TD class="tr3 td124"><SPAN class="p9 ft11">än bränsle som</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td24"><SPAN class="p52 ft19">procent</SPAN> </TD> <TD colspan=2 rowspan=2 class="tr0 td102"><SPAN class="p139 ft11">24</SPAN> </TD> </TR> <TR> <TD class="tr18 td192"><SPAN class="p9 ft47">&nbsp;</SPAN> </TD> <TD class="tr18 td124"><SPAN class="p9 ft47">&nbsp;</SPAN> </TD> <TD class="tr18 td59"><SPAN class="p9 ft47">&nbsp;</SPAN> </TD> <TD class="tr18 td24"><SPAN class="p9 ft47">&nbsp;</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="page_25"> <DIV id="p25dimg1"> <INGENBILD zsrc="GV031125x1.jpg/" id="p25img1"> </DIV> <DIV id="id_1"> <TABLE cellpadding=0 cellspacing=0 class="t35"> <TR> <TD class="tr9 td192"><SPAN class="p59 ft10">Ändamål</SPAN> </TD> <TD class="tr9 td43"><SPAN class="p9 ft10">Bränsle som</SPAN> </TD> <TD class="tr9 td59"><SPAN class="p9 ft10">Befrielse</SPAN> </TD> <TD class="tr9 td59"><SPAN class="p9 ft10">Befrielse</SPAN> </TD> <TD colspan=2 class="tr9 td202"><SPAN class="p9 ft2"><SPAN class="ft10">Befrielse </SPAN>Prop. 2007/08:11</SPAN> </TD> </TR> <TR> <TD class="tr11 td192"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p9 ft20">inte ger</SPAN> </TD> <TD class="tr11 td59"><SPAN class="p9 ft20">från</SPAN> </TD> <TD class="tr11 td59"><SPAN class="p9 ft20">från kol-</SPAN> </TD> <TD colspan=2 class="tr11 td202"><SPAN class="p9 ft20">från</SPAN> </TD> </TR> <TR> <TD class="tr3 td192"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td43"><SPAN class="p9 ft19">befrielse</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p9 ft19">energi-</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p9 ft19">dioxid-</SPAN> </TD> <TD colspan=2 class="tr3 td202"><SPAN class="p9 ft19">svavel-</SPAN> </TD> </TR> <TR> <TD class="tr3 td195"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td203"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td191"><SPAN class="p9 ft19">skatt</SPAN> </TD> <TD class="tr3 td191"><SPAN class="p9 ft19">skatt</SPAN> </TD> <TD class="tr3 td204"><SPAN class="p9 ft19">skatt</SPAN> </TD> <TD class="tr5 td184"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="id_2"> <DIV id="id_2_1"> <P class="p17 ft11">bruks- eller vattenbruksverksamhet för drift av andra motordrivna fordon än personbilar, lastbilar och bussar</P> </DIV> <DIV id="id_2_2"> <P class="p17 ft11">avses i 2 kap. 1 § första stycket 3 b</P> </DIV> </DIV> <DIV id="id_3"> <TABLE cellpadding=0 cellspacing=0 class="t40"> <TR> <TD class="tr9 td205"><SPAN class="p52 ft10">15. –</SPAN> </TD> <TD class="tr9 td63"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr9 td156"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr9 td206"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr9 td207"><SPAN class="p140 ft10">–</SPAN> </TD> <TD class="tr9 td59"><SPAN class="p63 ft10">–</SPAN> </TD> <TD class="tr9 td89"><SPAN class="p63 ft10">–</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr13 td208"><SPAN class="p141 ft10">16. Förbrukning i pro-</SPAN> </TD> <TD class="tr13 td207"><SPAN class="p140 ft10">100</SPAN> </TD> <TD class="tr13 td59"><SPAN class="p63 ft10">100</SPAN> </TD> <TD class="tr13 td89"><SPAN class="p63 ft10">100</SPAN> </TD> </TR> <TR> <TD class="tr11 td205"><SPAN class="p52 ft16">cesser</SPAN> </TD> <TD class="tr11 td63"><SPAN class="p1 ft20">för</SPAN> </TD> <TD colspan=2 class="tr11 td108"><SPAN class="p142 ft16">framställning</SPAN> </TD> <TD class="tr11 td207"><SPAN class="p140 ft20">procent</SPAN> </TD> <TD class="tr11 td59"><SPAN class="p63 ft20">procent</SPAN> </TD> <TD class="tr11 td89"><SPAN class="p63 ft20">procent</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr3 td58"><SPAN class="p52 ft19">av andra</SPAN> </TD> <TD colspan=2 class="tr3 td108"><SPAN class="p141 ft11">mineraliska</SPAN> </TD> <TD class="tr3 td207"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td89"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr3 td208"><SPAN class="p52 ft19">ämnen än metaller under</SPAN> </TD> <TD class="tr3 td207"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td89"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr3 td58"><SPAN class="p52 ft11">förutsättning</SPAN> </TD> <TD class="tr3 td156"><SPAN class="p77 ft19">att</SPAN> </TD> <TD class="tr3 td206"><SPAN class="p141 ft11">det</SPAN> </TD> <TD class="tr3 td207"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td89"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr3 td58"><SPAN class="p52 ft19">ingående</SPAN> </TD> <TD colspan=2 class="tr3 td108"><SPAN class="p141 ft19">materialet</SPAN> </TD> <TD class="tr3 td207"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td89"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td205"><SPAN class="p52 ft16">genom</SPAN> </TD> <TD colspan=2 class="tr11 td40"><SPAN class="p65 ft16">uppvärmning</SPAN> </TD> <TD class="tr11 td206"><SPAN class="p141 ft20">i</SPAN> </TD> <TD class="tr11 td207"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td59"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td89"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td205"><SPAN class="p52 ft19">ugnar</SPAN> </TD> <TD colspan=3 class="tr3 td209"><SPAN class="p142 ft11">förändras kemiskt</SPAN> </TD> <TD class="tr3 td207"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td89"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr3 td208"><SPAN class="p52 ft19">eller dess inre fysikaliska</SPAN> </TD> <TD class="tr3 td207"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td89"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr3 td207"><SPAN class="p52 ft19">struktur förändras</SPAN> </TD> <TD class="tr3 td206"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td207"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td59"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td89"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr4 td210"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td211"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr4 td212"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td213"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr21 td207"><SPAN class="p52 ft3">Nuvarande lydelse</SPAN> </TD> <TD class="tr21 td206"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr21 td214"><SPAN class="p143 ft3">Föreslagen lydelse</SPAN> </TD> <TD class="tr21 td89"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td205"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td63"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td156"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td206"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td207"><SPAN class="p144 ft10">9 kap.</SPAN> </TD> <TD class="tr15 td59"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td89"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td205"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td63"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td156"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td206"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td207"><SPAN class="p145 ft2">7 §<SPAN class="ft27">5</SPAN></SPAN> </TD> <TD class="tr4 td59"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td89"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="id_4"> <DIV id="id_4_1"> <P class="p146 ft37">Ansökan om återbetalning eller kompensation enligt <NOBR>2–6</NOBR> §§ <SPAN class="ft50">skall </SPAN>omfatta en period om ett kalenderkvartal och <SPAN class="ft50">skall </SPAN>lämnas in till beskattningsmyndigheten inom tre år efter periodens utgång. I fråga om återbetalning enligt 2 § som sker med stöd av 6 a kap. 1 § 11, 14 <SPAN class="ft50">och 15 skall </SPAN>dock återbetalningen omfatta en period om ett kalenderår. Om sökanden beräknas förbruka bränsle i större omfattning, får dock beskattningsmyndigheten medge att ansökan görs per kalenderkvartal. Ett sådant beslut får återkallas om sökanden begär det eller förutsättningar för medgivande inte finns.</P> </DIV> <DIV id="id_4_2"> <P class="p146 ft37">Ansökan om återbetalning eller kompensation enligt <NOBR>2–6</NOBR> §§ <SPAN class="ft50">ska </SPAN>omfatta en period om ett kalenderkvartal och <SPAN class="ft50">ska </SPAN>lämnas in till beskattningsmyndigheten inom tre år efter periodens utgång. I fråga om återbetalning enligt 2 § som sker med stöd av 6 a kap. 1 § 11 <SPAN class="ft50">eller </SPAN>14 <SPAN class="ft50">ska </SPAN>dock återbetalningen omfatta en period om ett kalenderår. Om sökanden beräknas förbruka bränsle i större omfattning, får dock beskattningsmyndigheten medge att ansökan görs per kalenderkvartal. Ett sådant beslut får återkallas om sökanden begär det eller förutsättningar för medgivande inte finns.</P> </DIV> </DIV> <DIV id="id_5"> <P class="p147 ft2">8 §<SPAN class="ft27">6</SPAN></P> <P class="p103 ft2">Rätt till återbetalning eller kompensation enligt <NOBR>2–6</NOBR> §§ föreligger endast när ersättningen för ett kalenderkvartal uppgår till</P> <TABLE cellpadding=0 cellspacing=0 class="t41"> <TR> <TD class="tr3 td122"><SPAN class="p24 ft38">5</SPAN> </TD> <TD class="tr3 td23"><SPAN class="p69 ft43">Senaste lydelse 2006:1508.</SPAN> </TD> <TD rowspan=2 class="tr15 td90"><SPAN class="p11 ft2">25</SPAN> </TD> </TR> <TR> <TD class="tr9 td122"><SPAN class="p24 ft38">6</SPAN> </TD> <TD class="tr9 td23"><SPAN class="p69 ft11">Senaste lydelse 2005:1189.</SPAN> </TD> </TR> </TABLE> </DIV> </DIV> <DIV id="page_26"> <DIV id="p26dimg1"> <INGENBILD zsrc="GV031126x1.jpg/" id="p26img1"> </DIV> <DIV> <DIV id="id_1"> <P class="p40 ft2"><SPAN class="ft2">a)</SPAN><SPAN class="ft22">minst 1 000 kronor i fall som avses i 2, 4, 5 eller 6 §, och</SPAN></P> <P class="p40 ft2"><SPAN class="ft2">b)</SPAN><SPAN class="ft22">minst 500 kronor i fall som avses i 3 §.</SPAN></P> <TABLE cellpadding=0 cellspacing=0 class="t42"> <TR height=0> <TD width=8px></TD> <TD width=22px></TD> <TD width=63px></TD> <TD width=37px></TD> <TD width=35px></TD> <TD width=39px></TD> <TD width=188px></TD> </TR> <TR> <TD class="tr3 td215"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD colspan=5 class="tr3 td33"><SPAN class="p78 ft5"><SPAN class="ft53">I fråga om </SPAN>återbetalning enligt</SPAN> </TD> <TD class="tr3 td32"><SPAN class="p11 ft5"><SPAN class="ft53">Sådan </SPAN>återbetalning enligt 2 §</SPAN> </TD> </TR> <TR> <TD class="tr3 td215"><SPAN class="p9 ft5">2</SPAN> </TD> <TD colspan=5 class="tr3 td33"><SPAN class="p78 ft19">§ som sker med stöd av 6 a kap.</SPAN> </TD> <TD class="tr3 td32"><SPAN class="p11 ft19">som sker med stöd av 6 a kap. 1 §</SPAN> </TD> </TR> <TR> <TD class="tr4 td215"><SPAN class="p9 ft2">1</SPAN> </TD> <TD colspan=5 class="tr4 td33"><SPAN class="p25 ft2">§ 11, 14 eller <SPAN class="ft3">15 </SPAN>får dock <SPAN class="ft3">åter-</SPAN></SPAN> </TD> <TD class="tr4 td32"><SPAN class="p11 ft10">11 eller 14 får dock göras <SPAN class="ft17">när </SPAN>den</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr5 td30"><SPAN class="p9 ft3">betalning endast <SPAN class="ft7">göras </SPAN>för den del</SPAN> </TD> <TD class="tr5 td32"><SPAN class="p11 ft11">sammanlagda ersättningen <SPAN class="ft36">uppgår</SPAN></SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr5 td30"><SPAN class="p9 ft7"><SPAN class="ft3">av </SPAN>den sammanlagda ersättningen</SPAN> </TD> <TD class="tr5 td32"><SPAN class="p11 ft7"><SPAN class="ft3">till minst 500 </SPAN>kronor per kalender-</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr4 td35"><SPAN class="p9 ft3">som</SPAN> </TD> <TD class="tr4 td86"><SPAN class="p9 ft3">överstiger</SPAN> </TD> <TD colspan=2 class="tr4 td185"><SPAN class="p9 ft3">1 000 <SPAN class="ft2">kronor</SPAN></SPAN> </TD> <TD class="tr4 td75"><SPAN class="p25 ft2">per</SPAN> </TD> <TD class="tr4 td32"><SPAN class="p148 ft10">år.</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr5 td29"><SPAN class="p9 ft7">kalenderår.</SPAN> </TD> <TD class="tr5 td216"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td27"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td75"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td32"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td215"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr5 td67"><SPAN class="p1 ft3">Skattebefrielse</SPAN> </TD> <TD class="tr5 td216"><SPAN class="p61 ft3">enligt</SPAN> </TD> <TD class="tr5 td27"><SPAN class="p56 ft3">6 a</SPAN> </TD> <TD class="tr5 td75"><SPAN class="p78 ft3">kap.</SPAN> </TD> <TD class="tr5 td32"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td215"><SPAN class="p9 ft3">1</SPAN> </TD> <TD colspan=5 class="tr4 td33"><SPAN class="p25 ft3">§ 15 medges inte med större</SPAN> </TD> <TD class="tr4 td32"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr5 td30"><SPAN class="p9 ft3">belopp än vad som är förenligt</SPAN> </TD> <TD class="tr5 td32"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr5 td35"><SPAN class="p9 ft3">med</SPAN> </TD> <TD colspan=2 class="tr5 td121"><SPAN class="p56 ft3">kommissionens</SPAN> </TD> <TD colspan=2 class="tr5 td87"><SPAN class="p25 ft3">förordning</SPAN> </TD> <TD class="tr5 td32"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p149 ft3">(EG) nr 69/2001 av den 12 januari 2001 om tillämpningen av artiklarna 87 och 88 i <NOBR>EG-fördraget</NOBR> på stöd av mindre betydelse. Det totala stödet enligt den förordningen får inte överstiga 100 000 euro under en treårsperiod.</P> <P class="p150 ft2"><SPAN class="ft11">11</SPAN><SPAN class="ft22">kap. 3 §</SPAN><SPAN class="ft27">7</SPAN></P> <P class="p40 ft2">Energiskatten utgör</P> <P class="p67 ft7"><SPAN class="ft7">1.</SPAN><SPAN class="ft24">0,5 öre per kilowattimme för elektrisk kraft som förbrukas i industriell verksamhet i tillverkningsprocessen eller vid yrkesmässig växthusodling,</SPAN></P> <TABLE cellpadding=0 cellspacing=0 class="t5"> <TR> <TD class="tr3 td30"><SPAN class="p78 ft5">2. <SPAN class="ft53">20,4 </SPAN>öre per kilowattimme för</SPAN> </TD> <TD class="tr3 td32"><SPAN class="p11 ft5">2. <SPAN class="ft53">17,8 </SPAN>öre per kilowattimme för</SPAN> </TD> </TR> <TR> <TD class="tr5 td30"><SPAN class="p78 ft11">annan elektrisk kraft än som avses</SPAN> </TD> <TD class="tr5 td32"><SPAN class="p11 ft11">annan elektrisk kraft än som avses</SPAN> </TD> </TR> <TR> <TD class="tr5 td30"><SPAN class="p25 ft10">under 1 och som förbrukas i kom-</SPAN> </TD> <TD class="tr5 td32"><SPAN class="p11 ft10">under 1 och som förbrukas i kom-</SPAN> </TD> </TR> <TR> <TD class="tr5 td30"><SPAN class="p9 ft7">muner som anges i 4 §, och</SPAN> </TD> <TD class="tr5 td32"><SPAN class="p9 ft7">muner som anges i 4 §, och</SPAN> </TD> </TR> <TR> <TD class="tr4 td30"><SPAN class="p78 ft2">3. <SPAN class="ft3">26,5 </SPAN>öre per kilowattimme för</SPAN> </TD> <TD class="tr4 td32"><SPAN class="p11 ft2">3. <SPAN class="ft3">27,0 </SPAN>öre per kilowattimme för</SPAN> </TD> </TR> <TR> <TD class="tr5 td30"><SPAN class="p78 ft7">elektrisk kraft som förbrukas i</SPAN> </TD> <TD class="tr5 td32"><SPAN class="p19 ft7">elektrisk kraft som förbrukas i</SPAN> </TD> </TR> <TR> <TD class="tr5 td30"><SPAN class="p9 ft7">övriga fall.</SPAN> </TD> <TD class="tr5 td32"><SPAN class="p9 ft7">övriga fall.</SPAN> </TD> </TR> <TR> <TD class="tr4 td30"><SPAN class="p25 ft2">För kalenderåret <SPAN class="ft3">2008 </SPAN>och</SPAN> </TD> <TD class="tr4 td32"><SPAN class="p11 ft2">För kalenderåret <SPAN class="ft3">2009 </SPAN>och</SPAN> </TD> </TR> <TR> <TD class="tr5 td30"><SPAN class="p78 ft7">efterföljande kalenderår <SPAN class="ft3">skall </SPAN>de i</SPAN> </TD> <TD class="tr5 td32"><SPAN class="p11 ft7">efterföljande kalenderår <SPAN class="ft3">ska </SPAN>de i</SPAN> </TD> </TR> <TR> <TD class="tr5 td30"><SPAN class="p78 ft7">första stycket angivna skatte-</SPAN> </TD> <TD class="tr5 td32"><SPAN class="p11 ft7">första stycket angivna skatte-</SPAN> </TD> </TR> <TR> <TD class="tr4 td30"><SPAN class="p78 ft2">beloppen räknas om på det sätt</SPAN> </TD> <TD class="tr4 td32"><SPAN class="p19 ft2">beloppen räknas om på det sätt</SPAN> </TD> </TR> <TR> <TD class="tr5 td30"><SPAN class="p25 ft10">som i fråga om skatt på bränslen</SPAN> </TD> <TD class="tr5 td32"><SPAN class="p11 ft10">som i fråga om skatt på bränslen</SPAN> </TD> </TR> <TR> <TD class="tr5 td30"><SPAN class="p78 ft10">anges i 2 kap. 10 §. Belopp som</SPAN> </TD> <TD class="tr5 td32"><SPAN class="p11 ft7">anges i 2 kap. 10 §. Belopp som</SPAN> </TD> </TR> <TR> <TD class="tr4 td30"><SPAN class="p25 ft2">anges i tiondels ören <SPAN class="ft3">skall </SPAN>dock</SPAN> </TD> <TD class="tr4 td32"><SPAN class="p11 ft2">anges i tiondels ören <SPAN class="ft3">ska </SPAN>dock</SPAN> </TD> </TR> <TR> <TD class="tr4 td30"><SPAN class="p9 ft2">avrundas till hela tiondels ören.</SPAN> </TD> <TD class="tr4 td32"><SPAN class="p9 ft2">avrundas till hela tiondels ören.</SPAN> </TD> </TR> </TABLE> <P class="p151 ft2">12 §<SPAN class="ft27">8</SPAN></P> <P class="p94 ft10">Om elektrisk kraft har förbrukats i annan yrkesmässig jordbruksverksamhet än vid växthusodling eller i yrkesmässig skogsbruks- eller vattenbruksverksamhet, beslutar beskattningsmyndigheten efter ansökan om återbetalning av energiskatten på den elektriska kraften.</P> <P class="p152 ft11"><SPAN class="ft38">7</SPAN><SPAN class="ft39">Senaste lydelse 2006:1508.</SPAN></P> <P class="p17 ft11"><SPAN class="ft38">8</SPAN><SPAN class="ft39">Senaste lydelse 2006:1508.</SPAN></P> </DIV> <DIV id="id_2"> <P class="p17 ft2">Prop. 2007/08:11</P> <P class="p30 ft2">26</P> </DIV> </DIV> </DIV> <DIV id="page_27"> <DIV id="p27dimg1"> <INGENBILD zsrc="GV031127x1.jpg/" id="p27img1"> </DIV> <DIV id="id_1"> <DIV id="id_1_1"> <P class="p146 ft37">Ansökan om återbetalning <SPAN class="ft50">skall </SPAN>omfatta kalenderår. Om sökanden beräknas förbruka elektrisk kraft i större omfattning, får dock beskattningsmyndigheten medge att ansökan görs per kalenderkvartal. Ett sådant beslut får återkallas om sökanden begär det eller förutsättningar för medgivande inte finns. Rätt till återbetalning föreligger endast för skillnaden mellan det betalda skattebeloppet och ett belopp beräknat efter skattesatsen 0,5 öre per kilowattimme. Återbetalning får dock endast göras <SPAN class="ft50">för den del av </SPAN>skillnaden <SPAN class="ft50">som överstiger 1 000 </SPAN>kronor per kalenderår.</P> <P class="p153 ft37">Ansökan om återbetalning av energiskatt <SPAN class="ft50">skall </SPAN>lämnas in till beskattningsmyndigheten inom tre år efter utgången av kalenderåret respektive kalenderkvartalet.</P> </DIV> <DIV id="id_1_2"> <TABLE cellpadding=0 cellspacing=0 class="t14"> <TR> <TD colspan=3 class="tr2 td76"><SPAN class="p63 ft2">Ansökan om</SPAN> </TD> <TD colspan=4 class="tr2 td128"><SPAN class="p69 ft2">återbetalning</SPAN> </TD> <TD class="tr2 td93"><SPAN class="p11 ft2"><SPAN class="ft3">ska </SPAN>Prop. 2007/08:11</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr5 td66"><SPAN class="p9 ft7">omfatta kalenderår. Om sökanden</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr5 td66"><SPAN class="p9 ft7">beräknas förbruka elektrisk kraft i</SPAN> </TD> </TR> <TR> <TD class="tr5 td156"><SPAN class="p9 ft7">större</SPAN> </TD> <TD colspan=3 class="tr5 td89"><SPAN class="p93 ft10">omfattning,</SPAN> </TD> <TD class="tr5 td217"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td45"><SPAN class="p61 ft7">får</SPAN> </TD> <TD colspan=2 class="tr5 td218"><SPAN class="p68 ft7">dock</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr4 td219"><SPAN class="p9 ft2">beskattningsmyndigheten</SPAN> </TD> <TD colspan=2 class="tr4 td218"><SPAN class="p68 ft2">medge</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr5 td66"><SPAN class="p9 ft7">att ansökan görs per kalender-</SPAN> </TD> </TR> <TR> <TD class="tr5 td156"><SPAN class="p9 ft7">kvartal.</SPAN> </TD> <TD class="tr5 td116"><SPAN class="p76 ft10">Ett</SPAN> </TD> <TD colspan=3 class="tr5 td46"><SPAN class="p63 ft7">sådant</SPAN> </TD> <TD colspan=2 class="tr5 td62"><SPAN class="p76 ft7">beslut</SPAN> </TD> <TD class="tr5 td93"><SPAN class="p68 ft7">får</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr4 td66"><SPAN class="p9 ft2">återkallas om sökanden begär det</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr5 td66"><SPAN class="p9 ft7">eller förutsättningar för med-</SPAN> </TD> </TR> <TR> <TD class="tr5 td156"><SPAN class="p9 ft7">givande</SPAN> </TD> <TD colspan=2 class="tr5 td91"><SPAN class="p52 ft7">inte</SPAN> </TD> <TD colspan=2 class="tr5 td96"><SPAN class="p9 ft7">finns.</SPAN> </TD> <TD colspan=2 class="tr5 td62"><SPAN class="p63 ft7">Rätt</SPAN> </TD> <TD class="tr5 td93"><SPAN class="p71 ft7">till</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr4 td66"><SPAN class="p9 ft2">återbetalning föreligger endast för</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr5 td220"><SPAN class="p9 ft7">skillnaden</SPAN> </TD> <TD colspan=2 class="tr5 td54"><SPAN class="p9 ft7">mellan</SPAN> </TD> <TD colspan=2 class="tr5 td27"><SPAN class="p61 ft7">det</SPAN> </TD> <TD colspan=2 class="tr5 td218"><SPAN class="p68 ft11">betalda</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr5 td76"><SPAN class="p9 ft7">skattebeloppet</SPAN> </TD> <TD class="tr5 td77"><SPAN class="p55 ft11">och</SPAN> </TD> <TD class="tr5 td217"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td45"><SPAN class="p154 ft10">ett</SPAN> </TD> <TD colspan=2 class="tr5 td218"><SPAN class="p68 ft7">belopp</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr4 td66"><SPAN class="p9 ft2">beräknat efter skattesatsen 0,5 öre</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr5 td80"><SPAN class="p9 ft7">per kilowattimme.</SPAN> </TD> <TD colspan=4 class="tr5 td221"><SPAN class="p68 ft10">Återbetalning</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr5 td66"><SPAN class="p9 ft7">får dock endast göras <SPAN class="ft3">när</SPAN></SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr4 td220"><SPAN class="p9 ft2">skillnaden</SPAN> </TD> <TD colspan=2 class="tr4 td54"><SPAN class="p55 ft3">uppgår</SPAN> </TD> <TD class="tr4 td217"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td45"><SPAN class="p1 ft3">till</SPAN> </TD> <TD colspan=2 class="tr4 td218"><SPAN class="p68 ft3">minst</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr5 td219"><SPAN class="p9 ft7"><SPAN class="ft3">500 </SPAN>kronor per kalenderår.</SPAN> </TD> <TD class="tr5 td99"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td93"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr5 td220"><SPAN class="p63 ft7">Ansökan</SPAN> </TD> <TD class="tr5 td172"><SPAN class="p9 ft7">om</SPAN> </TD> <TD colspan=4 class="tr5 td128"><SPAN class="p54 ft11">återbetalning</SPAN> </TD> <TD class="tr5 td93"><SPAN class="p68 ft7">av</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr4 td220"><SPAN class="p9 ft2">energiskatt</SPAN> </TD> <TD class="tr4 td172"><SPAN class="p92 ft3">ska</SPAN> </TD> <TD colspan=3 class="tr4 td222"><SPAN class="p65 ft2">lämnas</SPAN> </TD> <TD class="tr4 td99"><SPAN class="p69 ft2">in</SPAN> </TD> <TD class="tr4 td93"><SPAN class="p71 ft2">till</SPAN> </TD> </TR> </TABLE> <P class="p155 ft10">beskattningsmyndigheten inom tre år efter utgången av kalenderåret respektive kalenderkvartalet.</P> </DIV> </DIV> <DIV id="id_2"> <P class="p156 ft10">Denna lag träder i kraft den 1 januari 2008. Äldre bestämmelser gäller fortfarande för förhållanden som hänför sig till tiden före ikraftträdandet.</P> <P class="p157 ft2">27</P> </DIV> </DIV> <DIV id="page_28"> <DIV id="p28dimg1"> <INGENBILD zsrc="GV031128x1.jpg/" id="p28img1"> </DIV> <DIV id="id_1"> <DIV id="id_1_1"> <P class="p158 ft26"><SPAN class="ft2">2.7</SPAN><SPAN class="ft25">Förslag till lag om ändring i inkomstskattelagen (1999:1229)</SPAN></P> <P class="p159 ft2">Härigenom föreskrivs att 12 kap. 5, 27 och 29 §§ samt 16 kap. 27 § inkomstskattelagen (1999:1229) ska ha följande lydelse.</P> <TABLE cellpadding=0 cellspacing=0 class="t11"> <TR> <TD class="tr4 td30"><SPAN class="p9 ft3">Nuvarande lydelse</SPAN> </TD> <TD class="tr4 td31"><SPAN class="p9 ft3">Föreslagen lydelse</SPAN> </TD> </TR> </TABLE> <P class="p160 ft2"><SPAN class="ft11">12</SPAN><SPAN class="ft22">kap. 5 §</SPAN><SPAN class="ft27">1</SPAN></P> </DIV> <DIV id="id_1_2"> <P class="p17 ft2">Prop. 2007/08:11</P> </DIV> </DIV> <DIV id="id_2"> <DIV id="id_2_1"> <DIV id="id_2_1_1"> <P class="p146 ft10">Utgifter för tjänsteresor med egen bil skall dras av med 1 krona och <SPAN class="ft17">80 </SPAN>öre för varje kilometer.</P> <P class="p146 ft7">Om en skattskyldig använder sin förmånsbil för tjänsteresor och betalar samtliga utgifter för drivmedel som är förenade med resorna, skall utgifter för dieselolja dras av med <SPAN class="ft3">60 </SPAN>öre för varje kilometer och utgifter för annat drivmedel med <SPAN class="ft3">90 </SPAN>öre för varje kilometer.</P> </DIV> <DIV id="id_2_1_2"> <P class="p146 ft55">Utgifter för tjänsteresor med egen bil skall dras av med 1 krona och <SPAN class="ft54">85 </SPAN>öre för varje kilometer.</P> <P class="p146 ft55">Om en skattskyldig använder sin förmånsbil för tjänsteresor och betalar samtliga utgifter för drivmedel som är förenade med resorna, skall utgifter för dieselolja dras av med <SPAN class="ft54">65 </SPAN>öre för varje kilometer och utgifter för annat drivmedel med <SPAN class="ft54">95 </SPAN>öre för varje kilometer.</P> </DIV> </DIV> <DIV id="id_2_2"> <P class="p161 ft57">27 §<SPAN class="ft56">2</SPAN></P> <P class="p162 ft55">Utgifter för arbetsresor med egen bil skall dras av om avståndet mellan bostaden och arbetsplatsen är minst fem kilometer och det klart framgår att den skattskyldige genom att använda egen bil i stället för allmänna transportmedel regelmässigt gör en tidsvinst på sammanlagt minst två timmar.</P> <P class="p162 ft55">Utgifter för arbetsresor med egen bil skall också dras av om bilen används i tjänsten minst 160 dagar under året. Om den används i tjänsten minst 60 dagar under året, skall utgifterna dras av för alla de dagar som bilen använts i tjänsten. Att bilen används i tjänsten beaktas dock bara om körsträckan är minst 300 mil per år.</P> <TABLE cellpadding=0 cellspacing=0 class="t43"> <TR> <TD class="tr24 td30"><SPAN class="p9 ft57">Avdrag skall göras med 1 krona</SPAN> </TD> <TD class="tr24 td32"><SPAN class="p9 ft57">Avdrag skall göras med 1 krona</SPAN> </TD> </TR> <TR> <TD class="tr25 td30"><SPAN class="p9 ft57">och <SPAN class="ft58">80 </SPAN>öre för varje kilometer.</SPAN> </TD> <TD class="tr25 td32"><SPAN class="p9 ft57">och <SPAN class="ft58">85 </SPAN>öre för varje kilometer.</SPAN> </TD> </TR> </TABLE> <P class="p162 ft55">Utgifter för <NOBR>väg-,</NOBR> bro- och färjeavgifter samt skatt enligt lagen (2004:629) om trängselskatt skall också dras av.</P> <P class="p163 ft57">29 §<SPAN class="ft56">3</SPAN></P> </DIV> <DIV id="id_2_3"> <DIV id="id_2_3_1"> <P class="p164 ft55">För skattskyldiga som gör arbetsresor med sin förmånsbil skall utgifter för arbetsresor dras av enligt bestämmelserna i 26– 28 §§. I stället för vad som sägs i 27 § tredje stycket skall utgifter för dieselolja dras av med <SPAN class="ft54">60 </SPAN>öre</P> <P class="p165 ft60"><SPAN class="ft55">1</SPAN><SPAN class="ft59">Senaste lydelse 2005:826.</SPAN></P> <P class="p165 ft60"><SPAN class="ft55">2</SPAN><SPAN class="ft59">Senaste lydelse 2007:618.</SPAN></P> <P class="p165 ft60"><SPAN class="ft55">3</SPAN><SPAN class="ft59">Senaste lydelse 2000:1003.</SPAN></P> </DIV> <DIV id="id_2_3_2"> <P class="p146 ft62">För skattskyldiga som gör arbetsresor med sin förmånsbil skall utgifter för arbetsresor dras av enligt bestämmelserna i 26– 28 §§. I stället för vad som sägs i 27 § tredje stycket skall utgifter för dieselolja dras av med <SPAN class="ft61">65 </SPAN>öre</P> </DIV> </DIV> <DIV id="id_2_4"> <P class="p17 ft2">28</P> </DIV> </DIV> </DIV> <DIV id="page_29"> <DIV id="p29dimg1"> <INGENBILD zsrc="GV031129x1.jpg/" id="p29img1"> </DIV> <DIV id="id_1"> <DIV id="id_1_1"> <P class="p124 ft10">för varje kilometer och utgifter för annat drivmedel med <SPAN class="ft17">90 </SPAN>öre för varje kilometer. Detta gäller också den som gör resorna med en förmånsbil som en närstående till honom eller hans sambo men inte han själv är skattskyldig för.</P> </DIV> <DIV id="id_1_2"> <P class="p124 ft10">för varje kilometer och utgifter för annat drivmedel med <SPAN class="ft17">95 </SPAN>öre för varje kilometer. Detta gäller också den som gör resorna med en förmånsbil som en närstående till honom eller hans sambo men inte han själv är skattskyldig för.</P> </DIV> <DIV id="id_1_3"> <P class="p17 ft2">Prop. 2007/08:11</P> </DIV> </DIV> <DIV id="id_2"> <P class="p166 ft2"><SPAN class="ft11">16</SPAN><SPAN class="ft22">kap. 27 §</SPAN><SPAN class="ft27">4</SPAN></P> </DIV> <DIV id="id_3"> <DIV id="id_3_1"> <P class="p146 ft7">Utgifter för resor som en näringsidkare gör med egen bil i näringsverksamheten skall dras av med 1 krona och <SPAN class="ft3">80 </SPAN>öre för varje kilometer. Detta gäller dock inte om bilen är en tillgång i näringsverksamheten.</P> <P class="p167 ft10">Om en sådan delägare i ett svenskt handelsbolag som skall uttagsbeskattas för bilförmån från bolaget använder bilen för resor i näringsverksamheten och betalar samtliga utgifter för drivmedel som är förenade med resorna, skall utgifter för dieselolja dras av med <SPAN class="ft17">60 </SPAN>öre för varje kilometer och utgifter för annat drivmedel med <SPAN class="ft17">90 </SPAN>öre för varje kilometer.</P> </DIV> <DIV id="id_3_2"> <P class="p168 ft7">Utgifter för resor som en näringsidkare gör med egen bil i näringsverksamheten skall dras av med 1 krona och <SPAN class="ft3">85 </SPAN>öre för varje kilometer. Detta gäller dock inte om bilen är en tillgång i näringsverksamheten.</P> <P class="p146 ft7">Om en sådan delägare i ett svenskt handelsbolag som skall uttagsbeskattas för bilförmån från bolaget använder bilen för resor i näringsverksamheten och betalar samtliga utgifter för drivmedel som är förenade med resorna, skall utgifter för dieselolja dras av med <SPAN class="ft3">65 </SPAN>öre för varje kilometer och utgifter för annat drivmedel med <SPAN class="ft3">95 </SPAN>öre för varje kilometer.</P> </DIV> </DIV> <DIV id="id_4"> <P class="p35 ft2">Denna lag träder i kraft den 1 januari 2008 och tillämpas första gången vid 2009 års taxering.</P> <P class="p169 ft64"><SPAN class="ft38">4</SPAN><SPAN class="ft63">Senaste lydelse 2005:826.</SPAN></P> <P class="p170 ft2">29</P> </DIV> </DIV> <DIV id="page_30"> <DIV id="p30dimg1"> <INGENBILD zsrc="GV031130x1.jpg/" id="p30img1"> </DIV> <DIV id="id_1"> <DIV id="id_1_1"> <P class="p171 ft26"><SPAN class="ft2">2.8</SPAN><SPAN class="ft25">Förslag till lag om ändring i lagen (2000:466) om skatt på termisk effekt i kärnkraftsreaktorer</SPAN></P> <P class="p90 ft2">Härigenom föreskrivs att 2 och 5 §§ lagen (2000:466) om skatt på termisk effekt i kärnkraftsreaktorer ska ha följande lydelse.</P> <TABLE cellpadding=0 cellspacing=0 class="t11"> <TR> <TD class="tr4 td30"><SPAN class="p9 ft3">Nuvarande lydelse</SPAN> </TD> <TD class="tr4 td31"><SPAN class="p9 ft3">Föreslagen lydelse</SPAN> </TD> </TR> </TABLE> <P class="p39 ft2">2 §<SPAN class="ft27">1</SPAN></P> </DIV> <DIV id="id_1_2"> <P class="p17 ft2">Prop. 2007/08:11</P> </DIV> </DIV> <DIV id="id_2"> <DIV id="id_2_1"> <P class="p146 ft37">Skatt <SPAN class="ft50">skall </SPAN>betalas för varje kalendermånad som tillstånd finns att inneha och driva en kärnkraftsreaktor. Om driftstillståndet har löpt ut eller återkallats före slutet på en kalendermånad, upphör skattskyldigheten vid denna tidpunkt.</P> <P class="p172 ft10">Skatten utgör för varje kalendermånad <SPAN class="ft17">10 200 </SPAN>kronor per megawatt av den högsta tillåtna termiska effekten i kärnkraftsreaktorn. Om den högsta tillåtna termiska effekten inte har fastställts, får beskattningsmyndigheten beräkna effekten efter jämförelse med reaktorer för vilka sådan effekt har fastställts.</P> </DIV> <DIV id="id_2_2"> <P class="p146 ft10">Skatt <SPAN class="ft17">ska </SPAN>betalas för varje kalendermånad som tillstånd finns att inneha och driva en kärnkraftsreaktor. Om driftstillståndet har löpt ut eller återkallats före slutet på en kalendermånad, upphör skattskyldigheten vid denna tidpunkt.</P> <P class="p173 ft10">Skatten utgör för varje kalendermånad <SPAN class="ft17">12 648 </SPAN>kronor per megawatt av den högsta tillåtna termiska effekten i kärnkraftsreaktorn. Om den högsta tillåtna termiska effekten inte har fastställts, får beskattningsmyndigheten beräkna effekten efter jämförelse med reaktorer för vilka sådan effekt har fastställts.</P> </DIV> </DIV> <DIV id="id_3"> <DIV id="id_3_1"> <P class="p146 ft7">Om en kärnkraftsreaktor har varit ur drift under en sammanhängande period av mer än 90 kalenderdygn, får avdrag med <SPAN class="ft3">335 </SPAN>kronor per megawatt av den termiska effekten göras för det antal kalenderdygn som överstiger 90.</P> </DIV> <DIV id="id_3_2"> <P class="p17 ft2">5 §<SPAN class="ft27">2</SPAN></P> <P class="p174 ft7">Om en kärnkraftsreaktor har varit ur drift under en sammanhängande period av mer än 90 kalenderdygn, får avdrag med <SPAN class="ft3">415 </SPAN>kronor per megawatt av den termiska effekten göras för det antal kalenderdygn som överstiger 90.</P> </DIV> </DIV> <DIV id="id_4"> <P class="p175 ft10">Denna lag träder i kraft den 1 januari 2008. Äldre bestämmelser gäller fortfarande för förhållanden som hänför sig till tiden före ikraftträdandet.</P> <P class="p176 ft11"><SPAN class="ft38">1</SPAN><SPAN class="ft39">Senaste lydelse 2005:963.</SPAN></P> <P class="p177 ft60"><SPAN class="ft55">2</SPAN><SPAN class="ft59">Senaste lydelse 2005:963.</SPAN></P> <P class="p178 ft65">30</P> </DIV> </DIV> <DIV id="page_31"> <DIV id="p31dimg1"> <INGENBILD zsrc="GV031131x1.jpg/" id="p31img1"> </DIV> <TABLE cellpadding=0 cellspacing=0 class="t44"> <TR height=0> <TD width=40px></TD> <TD width=164px></TD> <TD width=204px></TD> <TD width=93px></TD> </TR> <TR> <TD class="tr1 td84"><SPAN class="p9 ft26">2.9</SPAN> </TD> <TD colspan=2 class="tr1 td85"><SPAN class="p82 ft26">Förslag till lag om ändring i lagen (2004:228) om</SPAN> </TD> <TD class="tr1 td29"><SPAN class="p9 ft11">Prop. 2007/08:11</SPAN> </TD> </TR> <TR> <TD class="tr4 td84"><SPAN class="p9 ft66">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr4 td85"><SPAN class="p82 ft33">beskattning av viss privatinförsel av tobaksvaror</SPAN> </TD> <TD class="tr4 td29"><SPAN class="p9 ft66">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr13 td79"><SPAN class="p10 ft2">Härigenom föreskrivs att 1 och 2 §§ lagen (2004:228) om beskattning</SPAN> </TD> <TD class="tr13 td29"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr4 td79"><SPAN class="p9 ft2">av viss privatinförsel av tobaksvaror ska ha följande lydelse.</SPAN> </TD> <TD class="tr4 td29"><SPAN class="p9 ft66">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr14 td30"><SPAN class="p9 ft3">Nuvarande lydelse</SPAN> </TD> <TD class="tr14 td30"><SPAN class="p9 ft3">Föreslagen lydelse</SPAN> </TD> <TD class="tr14 td29"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p179 ft2">1 §<SPAN class="ft27">1</SPAN></P> <P class="p180 ft2">En enskild person som har förvärvat och som själv för sitt eller sin familjs personliga bruk till Sverige transporterar</P> <P class="p181 ft7"><SPAN class="ft7">1.</SPAN><SPAN class="ft67">cigaretter från Bulgarien, Lettland, Litauen, Polen, Rumänien, Slovakien, Slovenien eller Ungern,</SPAN></P> <P class="p182 ft2"><SPAN class="ft2">2.</SPAN><SPAN class="ft22">cigaretter eller röktobak från Estland, eller</SPAN></P> <TABLE cellpadding=0 cellspacing=0 class="t45"> <TR> <TD colspan=3 class="tr3 td30"><SPAN class="p10 ft5">3. cigaretter, cigariller, cigarrer</SPAN> </TD> <TD colspan=3 class="tr3 td32"><SPAN class="p63 ft5">3. cigaretter, cigariller, cigarrer</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr3 td30"><SPAN class="p9 ft5">eller röktobak från Tjeckien <SPAN class="ft53">skall</SPAN>,</SPAN> </TD> <TD colspan=3 class="tr3 td32"><SPAN class="p9 ft5">eller röktobak från Tjeckien <SPAN class="ft53">ska</SPAN>,</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr4 td30"><SPAN class="p9 ft2">om inte annat följer av 2 §, betala</SPAN> </TD> <TD colspan=3 class="tr4 td32"><SPAN class="p9 ft10">om inte annat följer av 2 §, betala</SPAN> </TD> </TR> <TR> <TD class="tr5 td69"><SPAN class="p9 ft7">skatt med</SPAN> </TD> <TD class="tr5 td94"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td19"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td69"><SPAN class="p9 ft7">skatt med</SPAN> </TD> <TD class="tr5 td94"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td223"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td69"><SPAN class="p10 ft7">1 krona och <SPAN class="ft3">14</SPAN></SPAN> </TD> <TD class="tr5 td94"><SPAN class="p9 ft7">öre/styck</SPAN> </TD> <TD class="tr5 td19"><SPAN class="p9 ft7">för</SPAN> </TD> <TD class="tr5 td69"><SPAN class="p63 ft7">1 krona och <SPAN class="ft3">24</SPAN></SPAN> </TD> <TD class="tr5 td94"><SPAN class="p9 ft7">öre/styck</SPAN> </TD> <TD class="tr5 td223"><SPAN class="p9 ft7">för</SPAN> </TD> </TR> <TR> <TD class="tr4 td69"><SPAN class="p9 ft2">cigaretter,</SPAN> </TD> <TD class="tr4 td94"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td19"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td69"><SPAN class="p9 ft2">cigaretter,</SPAN> </TD> <TD class="tr4 td94"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td223"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td69"><SPAN class="p10 ft7">1 krona och 12</SPAN> </TD> <TD class="tr5 td94"><SPAN class="p9 ft7">öre/styck</SPAN> </TD> <TD class="tr5 td19"><SPAN class="p9 ft7">för</SPAN> </TD> <TD class="tr5 td69"><SPAN class="p63 ft7">1 krona och 12</SPAN> </TD> <TD class="tr5 td94"><SPAN class="p9 ft7">öre/styck</SPAN> </TD> <TD class="tr5 td223"><SPAN class="p9 ft7">för</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr5 td142"><SPAN class="p9 ft7">cigariller och cigarrer och</SPAN> </TD> <TD class="tr5 td19"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr5 td142"><SPAN class="p9 ft7">cigariller och cigarrer och</SPAN> </TD> <TD class="tr5 td223"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr4 td142"><SPAN class="p10 ft2"><SPAN class="ft3">975 </SPAN>kronor/kg för röktobak.</SPAN> </TD> <TD class="tr4 td19"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr4 td142"><SPAN class="p63 ft2"><SPAN class="ft3">1 560 </SPAN>kronor/kg för röktobak.</SPAN> </TD> <TD class="tr4 td223"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p183 ft2">I denna lag förstås med</P> <P class="p182 ft2"><SPAN class="ft35">cigarill</SPAN>: cigarrer med en högsta vikt av 3 gram per styck.</P> <TABLE cellpadding=0 cellspacing=0 class="t46"> <TR> <TD class="tr11 td30"><SPAN class="p25 ft21">Skatt enligt första stycket <SPAN class="ft68">skall</SPAN></SPAN> </TD> <TD class="tr11 td32"><SPAN class="p63 ft20">Skatt enligt första stycket <SPAN class="ft69">ska </SPAN>tas</SPAN> </TD> </TR> <TR> <TD class="tr5 td30"><SPAN class="p25 ft11">tas ut under de övergångsperioder</SPAN> </TD> <TD class="tr5 td32"><SPAN class="p9 ft7">ut under de övergångsperioder</SPAN> </TD> </TR> <TR> <TD class="tr4 td30"><SPAN class="p184 ft11">som anges i 2 §.</SPAN> </TD> <TD class="tr4 td32"><SPAN class="p9 ft2">som anges i 2 §.</SPAN> </TD> </TR> </TABLE> <P class="p185 ft3">Nuvarande lydelse</P> <P class="p186 ft2">2 §<SPAN class="ft27">2</SPAN></P> <P class="p187 ft2">Skatt enligt 1 § <SPAN class="ft3">skall </SPAN>inte tas ut till den del införseln uppgår till högst följande kvantiteter tobaksvaror, eller en proportionell blandning av dessa varor, från respektive medlemsstat i Europeiska unionen under de övergångsperioder som anges i följande uppställning.</P> <TABLE cellpadding=0 cellspacing=0 class="t47"> <TR> <TD class="tr2 td6"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr2 td65"><SPAN class="p9 ft2">Medlemsstat</SPAN> </TD> <TD colspan=2 class="tr2 td65"><SPAN class="p9 ft2">Produkter</SPAN> </TD> <TD colspan=2 class="tr2 td224"><SPAN class="p9 ft2">Övergångsperiodens</SPAN> </TD> </TR> <TR> <TD class="tr5 td225"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td226"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td227"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td136"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td3"><SPAN class="p9 ft7">slut</SPAN> </TD> <TD class="tr4 td141"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td6"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td65"><SPAN class="p9 ft7">Tjeckien</SPAN> </TD> <TD colspan=2 class="tr5 td65"><SPAN class="p9 ft7">200 cigaretter eller</SPAN> </TD> <TD colspan=2 class="tr5 td224"><SPAN class="p9 ft7">31 december 2007</SPAN> </TD> </TR> <TR> <TD class="tr5 td6"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td65"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr5 td65"><SPAN class="p9 ft7">100 cigariller eller</SPAN> </TD> <TD colspan=2 class="tr5 td224"><SPAN class="p9 ft7">31 december 2006</SPAN> </TD> </TR> <TR> <TD class="tr5 td6"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td65"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr5 td65"><SPAN class="p9 ft7">50 cigarrer eller</SPAN> </TD> <TD colspan=2 class="tr5 td224"><SPAN class="p9 ft7">31 december 2006</SPAN> </TD> </TR> <TR> <TD class="tr4 td6"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td65"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr4 td65"><SPAN class="p9 ft2">250 gram röktobak</SPAN> </TD> <TD colspan=2 class="tr4 td224"><SPAN class="p9 ft2">31 december 2006</SPAN> </TD> </TR> <TR> <TD class="tr5 td6"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td65"><SPAN class="p9 ft7">Slovenien</SPAN> </TD> <TD colspan=2 class="tr5 td65"><SPAN class="p9 ft7">200 cigaretter</SPAN> </TD> <TD colspan=2 class="tr5 td224"><SPAN class="p9 ft3">31 december 2007</SPAN> </TD> </TR> <TR> <TD class="tr5 td6"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td65"><SPAN class="p9 ft7">Polen</SPAN> </TD> <TD colspan=2 class="tr5 td65"><SPAN class="p9 ft7">200 cigaretter</SPAN> </TD> <TD colspan=2 class="tr5 td224"><SPAN class="p9 ft7">31 december 2008</SPAN> </TD> </TR> <TR> <TD class="tr4 td6"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td65"><SPAN class="p9 ft2">Slovakien</SPAN> </TD> <TD colspan=2 class="tr4 td65"><SPAN class="p9 ft2">200 cigaretter</SPAN> </TD> <TD colspan=2 class="tr4 td224"><SPAN class="p9 ft2">31 december 2008</SPAN> </TD> </TR> <TR> <TD class="tr5 td6"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td65"><SPAN class="p9 ft7">Ungern</SPAN> </TD> <TD colspan=2 class="tr5 td65"><SPAN class="p9 ft7">200 cigaretter</SPAN> </TD> <TD colspan=2 class="tr5 td224"><SPAN class="p9 ft7">31 december 2008</SPAN> </TD> </TR> <TR> <TD class="tr5 td6"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td65"><SPAN class="p9 ft7">Bulgarien</SPAN> </TD> <TD colspan=2 class="tr5 td65"><SPAN class="p9 ft7">200 cigaretter</SPAN> </TD> <TD colspan=2 class="tr5 td224"><SPAN class="p9 ft7">31 december 2009</SPAN> </TD> </TR> <TR> <TD class="tr4 td6"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td226"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td227"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr4 td56"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td1"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td141"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr9 td6"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr9 td65"><SPAN class="p9 ft16"><SPAN class="ft32">1 </SPAN>Senaste lydelse 2007:349.</SPAN> </TD> <TD class="tr9 td228"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr9 td56"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD colspan=2 rowspan=2 class="tr20 td224"><SPAN class="p188 ft11">31</SPAN> </TD> </TR> <TR> <TD class="tr5 td6"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td65"><SPAN class="p9 ft11"><SPAN class="ft32">2 </SPAN>Senaste lydelse 2007:349.</SPAN> </TD> <TD class="tr5 td228"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td56"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="page_32"> <DIV id="p32dimg1"> <INGENBILD zsrc="GV031132x1.jpg/" id="p32img1"> </DIV> <TABLE cellpadding=0 cellspacing=0 class="t48"> <TR> <TD class="tr2 td72"><SPAN class="p52 ft2">Medlemsstat</SPAN> </TD> <TD class="tr2 td65"><SPAN class="p9 ft2">Produkter</SPAN> </TD> <TD class="tr2 td1"><SPAN class="p9 ft2">Övergångsperiodens</SPAN> </TD> <TD class="tr2 td31"><SPAN class="p52 ft11">Prop. 2007/08:11</SPAN> </TD> </TR> <TR> <TD class="tr5 td229"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td226"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td3"><SPAN class="p9 ft7">slut</SPAN> </TD> <TD class="tr4 td31"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td72"><SPAN class="p52 ft5">Estland</SPAN> </TD> <TD class="tr3 td65"><SPAN class="p9 ft5">200 cigaretter eller</SPAN> </TD> <TD class="tr3 td1"><SPAN class="p9 ft5">31 december 2009</SPAN> </TD> <TD class="tr3 td31"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td72"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td65"><SPAN class="p9 ft2">250 gram röktobak</SPAN> </TD> <TD class="tr4 td1"><SPAN class="p9 ft2">31 december 2009</SPAN> </TD> <TD class="tr4 td31"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td72"><SPAN class="p52 ft7">Lettland</SPAN> </TD> <TD class="tr5 td65"><SPAN class="p9 ft7">200 cigaretter</SPAN> </TD> <TD class="tr5 td1"><SPAN class="p9 ft7">31 december 2009</SPAN> </TD> <TD class="tr5 td31"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td72"><SPAN class="p52 ft7">Litauen</SPAN> </TD> <TD class="tr5 td65"><SPAN class="p9 ft7">200 cigaretter</SPAN> </TD> <TD class="tr5 td1"><SPAN class="p9 ft7">31 december 2009</SPAN> </TD> <TD class="tr5 td31"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td229"><SPAN class="p52 ft2">Rumänien</SPAN> </TD> <TD class="tr4 td226"><SPAN class="p9 ft2">200 cigaretter</SPAN> </TD> <TD class="tr4 td3"><SPAN class="p9 ft2">31 december 2009</SPAN> </TD> <TD class="tr9 td31"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p189 ft2">En bestämmelse om förbud för den som inte fyllt 18 år att föra in tobaksvaror i landet finns i 13 § tobakslagen (1993:581).</P> <P class="p190 ft3">Föreslagen lydelse</P> <P class="p191 ft2">2 §</P> <P class="p116 ft2">Skatt enligt 1 § <SPAN class="ft3">ska </SPAN>inte tas ut till den del införseln uppgår till högst följande kvantiteter tobaksvaror, eller en proportionell blandning av dessa varor, från respektive medlemsstat i Europeiska unionen under de övergångsperioder som anges i följande uppställning.</P> <TABLE cellpadding=0 cellspacing=0 class="t49"> <TR> <TD class="tr2 td72"><SPAN class="p52 ft2">Medlemsstat</SPAN> </TD> <TD class="tr2 td65"><SPAN class="p9 ft2">Produkter</SPAN> </TD> <TD class="tr2 td1"><SPAN class="p9 ft2">Övergångsperiodens</SPAN> </TD> </TR> <TR> <TD class="tr5 td229"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td226"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td3"><SPAN class="p9 ft7">slut</SPAN> </TD> </TR> <TR> <TD class="tr5 td72"><SPAN class="p52 ft7">Tjeckien</SPAN> </TD> <TD class="tr5 td65"><SPAN class="p9 ft7">200 cigaretter eller</SPAN> </TD> <TD class="tr5 td1"><SPAN class="p9 ft7">31 december 2007</SPAN> </TD> </TR> <TR> <TD class="tr5 td72"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td65"><SPAN class="p9 ft7">100 cigariller eller</SPAN> </TD> <TD class="tr5 td1"><SPAN class="p9 ft7">31 december 2006</SPAN> </TD> </TR> <TR> <TD class="tr5 td72"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td65"><SPAN class="p9 ft7">50 cigarrer eller</SPAN> </TD> <TD class="tr5 td1"><SPAN class="p9 ft7">31 december 2006</SPAN> </TD> </TR> <TR> <TD class="tr4 td72"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td65"><SPAN class="p9 ft2">250 gram röktobak</SPAN> </TD> <TD class="tr4 td1"><SPAN class="p9 ft2">31 december 2006</SPAN> </TD> </TR> <TR> <TD class="tr5 td72"><SPAN class="p52 ft7">Slovenien</SPAN> </TD> <TD class="tr5 td65"><SPAN class="p9 ft7">200 cigaretter</SPAN> </TD> <TD class="tr5 td1"><SPAN class="p9 ft3">30 juni 2007</SPAN> </TD> </TR> <TR> <TD class="tr5 td72"><SPAN class="p52 ft7">Polen</SPAN> </TD> <TD class="tr5 td65"><SPAN class="p9 ft7">200 cigaretter</SPAN> </TD> <TD class="tr5 td1"><SPAN class="p9 ft7">31 december 2008</SPAN> </TD> </TR> <TR> <TD class="tr4 td72"><SPAN class="p52 ft2">Slovakien</SPAN> </TD> <TD class="tr4 td65"><SPAN class="p9 ft2">200 cigaretter</SPAN> </TD> <TD class="tr4 td1"><SPAN class="p9 ft2">31 december 2008</SPAN> </TD> </TR> <TR> <TD class="tr5 td72"><SPAN class="p52 ft7">Ungern</SPAN> </TD> <TD class="tr5 td65"><SPAN class="p9 ft7">200 cigaretter</SPAN> </TD> <TD class="tr5 td1"><SPAN class="p9 ft7">31 december 2008</SPAN> </TD> </TR> <TR> <TD class="tr5 td72"><SPAN class="p52 ft7">Bulgarien</SPAN> </TD> <TD class="tr5 td65"><SPAN class="p9 ft7">200 cigaretter</SPAN> </TD> <TD class="tr5 td1"><SPAN class="p9 ft7">31 december 2009</SPAN> </TD> </TR> <TR> <TD class="tr4 td72"><SPAN class="p52 ft2">Estland</SPAN> </TD> <TD class="tr4 td65"><SPAN class="p9 ft2">200 cigaretter eller</SPAN> </TD> <TD class="tr4 td1"><SPAN class="p9 ft2">31 december 2009</SPAN> </TD> </TR> <TR> <TD class="tr5 td72"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td65"><SPAN class="p9 ft7">250 gram röktobak</SPAN> </TD> <TD class="tr5 td1"><SPAN class="p9 ft7">31 december 2009</SPAN> </TD> </TR> <TR> <TD class="tr5 td72"><SPAN class="p52 ft7">Lettland</SPAN> </TD> <TD class="tr5 td65"><SPAN class="p9 ft7">200 cigaretter</SPAN> </TD> <TD class="tr5 td1"><SPAN class="p9 ft7">31 december 2009</SPAN> </TD> </TR> <TR> <TD class="tr4 td72"><SPAN class="p52 ft2">Litauen</SPAN> </TD> <TD class="tr4 td65"><SPAN class="p9 ft2">200 cigaretter</SPAN> </TD> <TD class="tr4 td1"><SPAN class="p9 ft2">31 december 2009</SPAN> </TD> </TR> <TR> <TD class="tr5 td229"><SPAN class="p52 ft7">Rumänien</SPAN> </TD> <TD class="tr5 td226"><SPAN class="p9 ft7">200 cigaretter</SPAN> </TD> <TD class="tr5 td3"><SPAN class="p9 ft7">31 december 2009</SPAN> </TD> </TR> </TABLE> <P class="p192 ft2">En bestämmelse om förbud för den som inte fyllt 18 år att föra in tobaksvaror i landet finns i 13 § tobakslagen (1993:581).</P> <P class="p193 ft2"><SPAN class="ft2">1.</SPAN><SPAN class="ft22">Denna lag träder i kraft den 1 januari 2008.</SPAN></P> <P class="p119 ft2"><SPAN class="ft2">2.</SPAN><SPAN class="ft22">Äldre bestämmelser gäller fortfarande för förhållanden som hänför sig till tiden före den 1 januari 2008.</SPAN></P> <P class="p119 ft2"><SPAN class="ft2">3.</SPAN><SPAN class="ft22">Äldre bestämmelser avseende Slovenien ska dock inte gälla för tid från och med den 1 juli 2007.</SPAN></P> <P class="p194 ft2">32</P> </DIV> <DIV id="page_33"> <DIV id="p33dimg1"> <INGENBILD zsrc="GV031133x1.jpg/" id="p33img1"> </DIV> <DIV id="id_1"> <DIV id="id_1_1"> <P class="p17 ft26"><SPAN class="ft2">2.10</SPAN><SPAN class="ft70">Förslag till lag om ändring i lagen (2006:2) om</SPAN></P> <P class="p195 ft72">fastighetsskatt avseende vissa elproduktionsenheter vid 2007<SPAN class="ft71">−</SPAN>2011 års taxeringar</P> <P class="p196 ft2">Härigenom föreskrivs att 1 § lagen (2006:2) om fastighetsskatt avseende vissa elproduktionsenheter vid <NOBR>2007–2011</NOBR> års taxeringar ska ha följande lydelse.</P> <TABLE cellpadding=0 cellspacing=0 class="t50"> <TR> <TD class="tr4 td30"><SPAN class="p9 ft3">Nuvarande lydelse</SPAN> </TD> <TD class="tr4 td31"><SPAN class="p9 ft3">Föreslagen lydelse</SPAN> </TD> </TR> </TABLE> <P class="p197 ft2">1 §</P> </DIV> <DIV id="id_1_2"> <P class="p17 ft2">Prop. 2007/08:11</P> </DIV> </DIV> <DIV id="id_2"> <DIV id="id_2_1"> <P class="p146 ft37">Vid beräkning av fastighetsskatt vid <NOBR>2007–2011</NOBR> års taxeringar avseende sådan elproduktionsenhet som utgörs av taxeringsenhet med vattenkraftverk <SPAN class="ft50">skall</SPAN>, i stället för vad som anges i 3 § första stycket e lagen (1984:1052) om statlig fastighetsskatt, fastighetsskatten för varje beskattningsår utgöras av <SPAN class="ft50">1,7 </SPAN>% av taxeringsvärdet.</P> </DIV> <DIV id="id_2_2"> <P class="p146 ft10">Vid beräkning av fastighetsskatt vid <NOBR>2007–2011</NOBR> års taxeringar avseende sådan elproduktionsenhet som utgörs av taxeringsenhet med vattenkraftverk <SPAN class="ft17">ska</SPAN>, i stället för vad som anges i 3 § första stycket e lagen (1984:1052) om statlig fastighetsskatt, fastighetsskatten för varje beskattningsår utgöras av <SPAN class="ft17">2,2 </SPAN>% av taxeringsvärdet.</P> </DIV> </DIV> <DIV id="id_3"> <P class="p198 ft2"><SPAN class="ft10">1.</SPAN><SPAN class="ft41">Denna lag träder i kraft den 1 januari 2008 och tillämpas första gången vid 2009 års taxering.</SPAN></P> <P class="p156 ft10"><SPAN class="ft10">2.</SPAN><SPAN class="ft73">Har beskattningsåret påbörjats före ikraftträdandet tillämpas äldre regler för den del av beskattningsåret som infaller före ikraftträdandet.</SPAN></P> <P class="p199 ft2">33</P> </DIV> </DIV> <DIV id="page_34"> <DIV id="p34dimg1"> <INGENBILD zsrc="GV031134x1.jpg/" id="p34img1"> </DIV> <DIV id="id_1"> <DIV id="id_1_1"> <P class="p200 ft26"><SPAN class="ft2">2.11</SPAN><SPAN class="ft74">Förslag till lag om ändring i vägtrafikskattelagen (2006:227)</SPAN></P> <P class="p159 ft2">Härigenom föreskrivs att 2 kap. 10 § vägtrafikskattelagen (2006:227) ska ha följande lydelse.</P> <TABLE cellpadding=0 cellspacing=0 class="t11"> <TR> <TD class="tr4 td30"><SPAN class="p9 ft3">Nuvarande lydelse</SPAN> </TD> <TD class="tr4 td31"><SPAN class="p9 ft3">Föreslagen lydelse</SPAN> </TD> </TR> </TABLE> <P class="p201 ft2"><SPAN class="ft2">2</SPAN><SPAN class="ft22">kap. 10 §</SPAN><SPAN class="ft27">1</SPAN></P> </DIV> <DIV id="id_1_2"> <P class="p17 ft2">Prop. 2007/08:11</P> </DIV> </DIV> <DIV id="id_2"> <DIV id="id_2_1"> <DIV id="id_2_1_1"> <P class="p202 ft2">För personbilar som kan drivas med dieselolja <SPAN class="ft3">skall </SPAN>summan av grundbeloppet och koldioxidbeloppet multipliceras med en miljö- och bränslefaktor om <SPAN class="ft3">3,5</SPAN>.</P> <P class="p203 ft10">För en personbil som blivit skattepliktig för första gången före utgången av år 2007 och som uppfyller kraven för miljöklass 2005 PM enligt bilaga 1 till lagen (2001:1080) om motorfordons avgasrening och motorbränslen, <SPAN class="ft17">skall </SPAN>fordonsskatten minskas med 6 000 kronor.</P> <P class="p204 ft2">Skatteminskningen avräknas efter hand vid beslut om fordonsskatt, dock längst till och med den 31 december 2012.</P> </DIV> <DIV id="id_2_1_2"> <P class="p146 ft55">För personbilar som kan drivas med dieselolja <SPAN class="ft54">och som blivit skattepliktiga för första gången före utgången av år 2007 ska </SPAN>summan av grundbeloppet och koldioxidbeloppet multipliceras med en miljö- och bränslefaktor om <SPAN class="ft54">3,3.</SPAN></P> <P class="p146 ft54">För personbilar som kan drivas med dieselolja och som blivit skattepliktiga för första gången efter utgången av år 2007 ska summan av grundbeloppet och koldioxidbeloppet multipliceras med en miljö- och bränslefaktor om 3,15.</P> <P class="p146 ft55">För en personbil som blivit skattepliktig för första gången före utgången av år 2007 och som uppfyller kraven för miljöklass 2005 PM enligt bilaga 1 till lagen (2001:1080) om motorfordons avgasrening och motorbränslen, <SPAN class="ft54">ska </SPAN>fordonsskatten minskas med 6 000 kronor.</P> <P class="p146 ft55">Skatteminskningen <SPAN class="ft54">i tredje stycket </SPAN>avräknas efter hand vid beslut om fordonsskatt, dock längst till och med den 31 december 2012.</P> </DIV> </DIV> <DIV id="id_2_2"> <P class="p205 ft2">Denna lag träder i kraft den 1 januari 2008.</P> <P class="p206 ft60"><SPAN class="ft55">1</SPAN><SPAN class="ft59">Senaste lydelse 2006:473.</SPAN></P> </DIV> <DIV id="id_2_3"> <P class="p17 ft57">34</P> </DIV> </DIV> </DIV> <DIV id="page_35"> <DIV id="p35dimg1"> <INGENBILD zsrc="GV031135x1.jpg/" id="p35img1"> </DIV> <DIV class="dclr"></DIV> <DIV> <DIV id="id_1"> <P class="p207 ft26"><SPAN class="ft2">2.12</SPAN><SPAN class="ft74">Förslag till lag om ändring i lagen (2006:228) med särskilda bestämmelser om fordonsskatt</SPAN></P> <P class="p90 ft2">Härigenom föreskrivs att bilagan till lagen (2006:228) med särskilda bestämmelser om fordonsskatt ska ha följande lydelse.</P> <P class="p208 ft3">Nuvarande lydelse</P> <P class="p209 ft35">Bilaga</P> <P class="p17 ft2">Fordonsskatt</P> <TABLE cellpadding=0 cellspacing=0 class="t51"> <TR> <TD class="tr5 td165"><SPAN class="p9 ft7">Fordonsslag</SPAN> </TD> <TD class="tr5 td70"><SPAN class="p9 ft7">Skattevikt,</SPAN> </TD> <TD class="tr5 td230"><SPAN class="p69 ft7">Skatt,</SPAN> </TD> </TR> <TR> <TD class="tr4 td165"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td70"><SPAN class="p9 ft2">kilogram</SPAN> </TD> <TD class="tr5 td231"><SPAN class="p69 ft7">kronor</SPAN> </TD> </TR> <TR> <TD class="tr3 td165"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td70"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td230"><SPAN class="p69 ft11">grundbelopp tilläggsbelopp</SPAN> </TD> </TR> <TR> <TD class="tr4 td165"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td70"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td230"><SPAN class="p140 ft2">för varje helt</SPAN> </TD> </TR> <TR> <TD class="tr5 td165"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td70"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td230"><SPAN class="p140 ft10">hundratal kilo-</SPAN> </TD> </TR> <TR> <TD class="tr5 td165"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td70"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td230"><SPAN class="p140 ft10">gram över den</SPAN> </TD> </TR> <TR> <TD class="tr4 td165"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td70"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td230"><SPAN class="p140 ft2">lägsta vikten i</SPAN> </TD> </TR> <TR> <TD class="tr5 td168"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td232"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td231"><SPAN class="p140 ft7">klassen</SPAN> </TD> </TR> <TR> <TD class="tr4 td165"><SPAN class="p9 ft2">A Personbilar klass I</SPAN> </TD> <TD class="tr4 td70"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td230"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p210 ft11"><SPAN class="ft10">1.</SPAN><SPAN class="ft75">Personbilar klass I som inte kan drivas med</SPAN></P> <TABLE cellpadding=0 cellspacing=0 class="t52"> <TR> <TD class="tr2 td121"><SPAN class="p9 ft2">dieselolja</SPAN> </TD> <TD class="tr2 td87"><SPAN class="p64 ft2">0</SPAN> </TD> <TD class="tr2 td99"><SPAN class="p56 ft2">–</SPAN> </TD> <TD class="tr2 td92"><SPAN class="p11 ft2">900</SPAN> </TD> <TD class="tr2 td52"><SPAN class="p11 ft2">720</SPAN> </TD> <TD class="tr2 td137"><SPAN class="p11 ft2">0</SPAN> </TD> </TR> <TR> <TD class="tr9 td121"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr9 td87"><SPAN class="p64 ft2">901</SPAN> </TD> <TD class="tr9 td99"><SPAN class="p56 ft2">–</SPAN> </TD> <TD class="tr9 td92"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr9 td52"><SPAN class="p11 ft2">903</SPAN> </TD> <TD class="tr9 td137"><SPAN class="p11 ft2">183</SPAN> </TD> </TR> </TABLE> <P class="p211 ft2"><SPAN class="ft10">2.</SPAN><SPAN class="ft76">Personbilar klass I som</SPAN></P> <TABLE cellpadding=0 cellspacing=0 class="t53"> <TR> <TD class="tr3 td69"><SPAN class="p9 ft5">kan drivas med</SPAN> </TD> <TD class="tr3 td5"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr3 td99"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr3 td92"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr3 td52"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr3 td137"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td69"><SPAN class="p9 ft7">dieselolja</SPAN> </TD> <TD class="tr5 td5"><SPAN class="p64 ft7">0</SPAN> </TD> <TD class="tr5 td99"><SPAN class="p56 ft7">–</SPAN> </TD> <TD class="tr5 td92"><SPAN class="p11 ft7">900</SPAN> </TD> <TD class="tr5 td52"><SPAN class="p11 ft3">2 290</SPAN> </TD> <TD class="tr5 td137"><SPAN class="p11 ft7">0</SPAN> </TD> </TR> <TR> <TD class="tr5 td69"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD rowspan=2 class="tr7 td5"><SPAN class="p64 ft2">901</SPAN> </TD> <TD rowspan=2 class="tr7 td99"><SPAN class="p56 ft2">–</SPAN> </TD> <TD class="tr5 td92"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td52"><SPAN class="p11 ft3">2 870</SPAN> </TD> <TD class="tr5 td137"><SPAN class="p11 ft3">580</SPAN> </TD> </TR> <TR> <TD class="tr26 td69"><SPAN class="p9 ft77">&nbsp;</SPAN> </TD> <TD class="tr26 td92"><SPAN class="p9 ft77">&nbsp;</SPAN> </TD> <TD class="tr26 td52"><SPAN class="p9 ft77">&nbsp;</SPAN> </TD> <TD class="tr26 td137"><SPAN class="p9 ft77">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p211 ft2">B Lätta bussar</P> <P class="p212 ft2"><SPAN class="ft10">1.</SPAN><SPAN class="ft76">Lätta bussar som inte kan drivas med</SPAN></P> <TABLE cellpadding=0 cellspacing=0 class="t54"> <TR> <TD class="tr5 td230"><SPAN class="p213 ft7">dieselolja</SPAN> </TD> <TD class="tr5 td206"><SPAN class="p64 ft7">0</SPAN> </TD> <TD class="tr5 td138"><SPAN class="p56 ft7">– 1 300</SPAN> </TD> <TD class="tr5 td206"><SPAN class="p11 ft7">720</SPAN> </TD> <TD class="tr5 td137"><SPAN class="p11 ft7">0</SPAN> </TD> </TR> <TR> <TD class="tr9 td230"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr9 td206"><SPAN class="p64 ft2">1 301</SPAN> </TD> <TD class="tr9 td138"><SPAN class="p56 ft2">– 1 600</SPAN> </TD> <TD class="tr9 td206"><SPAN class="p11 ft3">771</SPAN> </TD> <TD class="tr9 td137"><SPAN class="p11 ft3">51</SPAN> </TD> </TR> <TR> <TD class="tr7 td230"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td206"><SPAN class="p64 ft2">1 601</SPAN> </TD> <TD class="tr7 td138"><SPAN class="p56 ft2">– 3 000</SPAN> </TD> <TD class="tr7 td206"><SPAN class="p11 ft3">963</SPAN> </TD> <TD class="tr7 td137"><SPAN class="p11 ft3">90</SPAN> </TD> </TR> <TR> <TD class="tr7 td230"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td206"><SPAN class="p64 ft2">3 001</SPAN> </TD> <TD class="tr7 td138"><SPAN class="p56 ft2">– 3 500</SPAN> </TD> <TD class="tr7 td206"><SPAN class="p11 ft3">2 205</SPAN> </TD> <TD class="tr7 td137"><SPAN class="p11 ft2">0</SPAN> </TD> </TR> <TR> <TD class="tr27 td230"><SPAN class="p214 ft10">2. Lätta bussar som kan</SPAN> </TD> <TD class="tr27 td206"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr27 td138"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr27 td206"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr27 td137"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td230"><SPAN class="p214 ft2">drivas med dieselolja</SPAN> </TD> <TD class="tr4 td206"><SPAN class="p64 ft2">0</SPAN> </TD> <TD class="tr4 td138"><SPAN class="p56 ft3"><SPAN class="ft2">– </SPAN>1 600</SPAN> </TD> <TD class="tr4 td206"><SPAN class="p11 ft3">1 613</SPAN> </TD> <TD class="tr4 td137"><SPAN class="p11 ft2">0</SPAN> </TD> </TR> <TR> <TD class="tr7 td230"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td206"><SPAN class="p64 ft2">1 601</SPAN> </TD> <TD class="tr7 td138"><SPAN class="p56 ft2">– 3 000</SPAN> </TD> <TD class="tr7 td206"><SPAN class="p11 ft3">1 736</SPAN> </TD> <TD class="tr7 td137"><SPAN class="p11 ft3">123</SPAN> </TD> </TR> <TR> <TD class="tr4 td230"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td206"><SPAN class="p64 ft2">3 001</SPAN> </TD> <TD class="tr4 td138"><SPAN class="p56 ft2">– 3 500</SPAN> </TD> <TD class="tr4 td206"><SPAN class="p11 ft3">3 461</SPAN> </TD> <TD class="tr4 td137"><SPAN class="p11 ft2">0</SPAN> </TD> </TR> </TABLE> <P class="p215 ft2">C Lätta lastbilar och personbilar klass II</P> <P class="p216 ft10"><SPAN class="ft10">1.</SPAN><SPAN class="ft78">Lätta lastbilar och personbilar klass II som inte kan drivas med</SPAN></P> <TABLE cellpadding=0 cellspacing=0 class="t52"> <TR> <TD class="tr4 td102"><SPAN class="p9 ft2">dieselolja</SPAN> </TD> <TD class="tr4 td233"><SPAN class="p9 ft2">0 – 1 300</SPAN> </TD> <TD class="tr4 td205"><SPAN class="p11 ft2">720</SPAN> </TD> <TD class="tr4 td137"><SPAN class="p11 ft2">0</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="id_2"> <P class="p17 ft2">Prop. 2007/08:11</P> <P class="p27 ft2">35</P> </DIV> </DIV> </DIV> <DIV id="page_36"> <DIV id="p36dimg1"> <INGENBILD zsrc="GV031136x1.jpg/" id="p36img1"> </DIV> <DIV> <DIV id="id_1"> <TABLE cellpadding=0 cellspacing=0 class="t55"> <TR> <TD colspan=2 class="tr9 td165"><SPAN class="p9 ft2">Fordonsslag</SPAN> </TD> <TD colspan=2 class="tr9 td70"><SPAN class="p9 ft2">Skattevikt,</SPAN> </TD> <TD colspan=2 class="tr9 td37"><SPAN class="p69 ft2">Skatt,</SPAN> </TD> <TD class="tr9 td128"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr9 td234"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td47"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td235"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr4 td70"><SPAN class="p9 ft2">kilogram</SPAN> </TD> <TD colspan=2 class="tr5 td236"><SPAN class="p69 ft7">kronor</SPAN> </TD> <TD class="tr5 td135"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr4 td234"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td47"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td235"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td106"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td48"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD colspan=4 class="tr3 td202"><SPAN class="p69 ft11">grundbelopp tilläggsbelopp</SPAN> </TD> </TR> <TR> <TD class="tr4 td47"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td235"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td106"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td48"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td237"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td220"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr4 td56"><SPAN class="p9 ft2">för varje helt</SPAN> </TD> </TR> <TR> <TD class="tr5 td47"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td235"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td106"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td48"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td237"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td220"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr5 td56"><SPAN class="p9 ft10">hundratal kilo-</SPAN> </TD> </TR> <TR> <TD class="tr5 td47"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td235"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td106"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td48"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td237"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td220"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr5 td56"><SPAN class="p9 ft10">gram över den</SPAN> </TD> </TR> <TR> <TD class="tr4 td47"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td235"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td106"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td48"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td237"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td220"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr4 td56"><SPAN class="p9 ft2">lägsta vikten i</SPAN> </TD> </TR> <TR> <TD class="tr5 td150"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td238"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td239"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td240"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td241"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td242"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td135"><SPAN class="p9 ft7">klassen</SPAN> </TD> <TD class="tr4 td234"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr7 td47"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td235"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td106"><SPAN class="p217 ft2">1 301</SPAN> </TD> <TD colspan=2 class="tr7 td205"><SPAN class="p9 ft2">– 1 600</SPAN> </TD> <TD class="tr7 td220"><SPAN class="p93 ft3">771</SPAN> </TD> <TD colspan=2 class="tr7 td56"><SPAN class="p11 ft3">51</SPAN> </TD> </TR> <TR> <TD class="tr7 td47"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td235"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td106"><SPAN class="p217 ft2">1 601</SPAN> </TD> <TD colspan=2 class="tr7 td205"><SPAN class="p9 ft2">– 3 000</SPAN> </TD> <TD class="tr7 td220"><SPAN class="p93 ft3">963</SPAN> </TD> <TD colspan=2 class="tr7 td56"><SPAN class="p11 ft3">90</SPAN> </TD> </TR> <TR> <TD class="tr7 td47"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td235"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td106"><SPAN class="p217 ft2">3 001</SPAN> </TD> <TD class="tr7 td48"><SPAN class="p9 ft2">–</SPAN> </TD> <TD class="tr7 td237"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td220"><SPAN class="p93 ft3">2 205</SPAN> </TD> <TD colspan=2 class="tr7 td56"><SPAN class="p11 ft2">0</SPAN> </TD> </TR> <TR> <TD class="tr27 td47"><SPAN class="p218 ft10">2.</SPAN> </TD> <TD class="tr27 td235"><SPAN class="p9 ft2">Lätta lastbilar och</SPAN> </TD> <TD class="tr27 td106"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr27 td48"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr27 td237"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr27 td220"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr27 td128"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr27 td234"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td47"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td235"><SPAN class="p9 ft10">personbilar klass II som</SPAN> </TD> <TD class="tr5 td106"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td48"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td237"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td220"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td128"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td234"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td47"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td235"><SPAN class="p9 ft2">kan drivas med</SPAN> </TD> <TD class="tr4 td106"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td48"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td237"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td220"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td128"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td234"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td47"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td235"><SPAN class="p9 ft7">dieselolja</SPAN> </TD> <TD class="tr5 td106"><SPAN class="p217 ft7">0</SPAN> </TD> <TD colspan=2 class="tr5 td205"><SPAN class="p9 ft3"><SPAN class="ft7">– </SPAN>1 600</SPAN> </TD> <TD class="tr5 td220"><SPAN class="p93 ft3">1 613</SPAN> </TD> <TD colspan=2 class="tr5 td56"><SPAN class="p11 ft7">0</SPAN> </TD> </TR> <TR> <TD class="tr7 td47"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td235"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td106"><SPAN class="p217 ft2">1 601</SPAN> </TD> <TD colspan=2 class="tr7 td205"><SPAN class="p9 ft2">– 3 000</SPAN> </TD> <TD class="tr7 td220"><SPAN class="p93 ft3">1 736</SPAN> </TD> <TD colspan=2 class="tr7 td56"><SPAN class="p11 ft3">123</SPAN> </TD> </TR> <TR> <TD class="tr7 td47"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td235"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td106"><SPAN class="p217 ft2">3 001</SPAN> </TD> <TD class="tr7 td48"><SPAN class="p9 ft2">–</SPAN> </TD> <TD class="tr7 td237"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td220"><SPAN class="p93 ft3">3 461</SPAN> </TD> <TD colspan=2 class="tr7 td56"><SPAN class="p11 ft2">0</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr15 td165"><SPAN class="p9 ft3">Föreslagen lydelse</SPAN> </TD> <TD class="tr15 td106"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td48"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td237"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td220"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td128"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td234"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td47"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td235"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td106"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td48"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td237"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td220"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr5 td56"><SPAN class="p219 ft35">Bilaga</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr4 td168"><SPAN class="p9 ft2">Fordonsskatt</SPAN> </TD> <TD class="tr4 td239"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td240"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td241"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td242"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td135"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td243"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr11 td165"><SPAN class="p69 ft20">Fordonsslag</SPAN> </TD> <TD colspan=2 class="tr11 td70"><SPAN class="p9 ft20">Skattevikt,</SPAN> </TD> <TD class="tr11 td237"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td220"><SPAN class="p9 ft20">Skatt,</SPAN> </TD> <TD class="tr11 td128"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td234"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td47"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td235"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td106"><SPAN class="p9 ft11">kilogram</SPAN> </TD> <TD class="tr5 td48"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td237"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr3 td242"><SPAN class="p9 ft19">kronor</SPAN> </TD> <TD class="tr3 td135"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td243"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td47"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td235"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td106"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td48"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td237"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr5 td219"><SPAN class="p9 ft11">grundbelopp tilläggsbelopp</SPAN> </TD> </TR> <TR> <TD class="tr5 td47"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td235"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td106"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td48"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td237"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td220"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr5 td56"><SPAN class="p69 ft7">för varje helt</SPAN> </TD> </TR> <TR> <TD class="tr5 td47"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td235"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td106"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td48"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td237"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td220"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr5 td56"><SPAN class="p69 ft7">hundratal</SPAN> </TD> </TR> <TR> <TD class="tr4 td47"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td235"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td106"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td48"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td237"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td220"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr4 td56"><SPAN class="p69 ft2">kilogram över</SPAN> </TD> </TR> <TR> <TD class="tr5 td47"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td235"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td106"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td48"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td237"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td220"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr5 td56"><SPAN class="p69 ft7">den lägsta</SPAN> </TD> </TR> <TR> <TD class="tr5 td47"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td235"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td106"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td48"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td237"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td220"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr5 td56"><SPAN class="p69 ft7">vikten i</SPAN> </TD> </TR> <TR> <TD class="tr4 td150"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td238"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td239"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td240"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td241"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td242"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr4 td136"><SPAN class="p69 ft2">klassen</SPAN> </TD> </TR> <TR> <TD class="tr4 td47"><SPAN class="p69 ft2">A</SPAN> </TD> <TD class="tr4 td235"><SPAN class="p69 ft2">Personbilar klass I</SPAN> </TD> <TD class="tr4 td106"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td48"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td237"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td220"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td128"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td234"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p220 ft2"><SPAN class="ft10">1.</SPAN><SPAN class="ft76">Personbilar klass I som</SPAN></P> <TABLE cellpadding=0 cellspacing=0 class="t56"> <TR> <TD class="tr3 td1"><SPAN class="p9 ft5">inte kan drivas med</SPAN> </TD> <TD class="tr3 td106"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr3 td97"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr3 td92"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr3 td58"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td1"><SPAN class="p9 ft7">dieselolja</SPAN> </TD> <TD class="tr5 td106"><SPAN class="p55 ft7">0</SPAN> </TD> <TD class="tr5 td97"><SPAN class="p1 ft7">–</SPAN> </TD> <TD class="tr5 td92"><SPAN class="p11 ft7">900</SPAN> </TD> <TD class="tr5 td58"><SPAN class="p11 ft7">720</SPAN> </TD> <TD class="tr5 td56"><SPAN class="p11 ft7">0</SPAN> </TD> </TR> <TR> <TD class="tr7 td1"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td106"><SPAN class="p55 ft2">901</SPAN> </TD> <TD class="tr7 td97"><SPAN class="p1 ft2">–</SPAN> </TD> <TD class="tr7 td92"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td58"><SPAN class="p11 ft2">903</SPAN> </TD> <TD class="tr7 td56"><SPAN class="p11 ft2">183</SPAN> </TD> </TR> </TABLE> <P class="p221 ft2"><SPAN class="ft10">2.</SPAN><SPAN class="ft76">Personbilar klass I som kan</SPAN></P> <TABLE cellpadding=0 cellspacing=0 class="t57"> <TR> <TD class="tr4 td55"><SPAN class="p9 ft2">drivas med dieselolja</SPAN> </TD> <TD rowspan=2 class="tr7 td205"><SPAN class="p55 ft2">0</SPAN> </TD> <TD rowspan=2 class="tr7 td97"><SPAN class="p1 ft2">–</SPAN> </TD> <TD rowspan=2 class="tr7 td92"><SPAN class="p11 ft2">900</SPAN> </TD> <TD rowspan=2 class="tr7 td58"><SPAN class="p11 ft3">2 187</SPAN> </TD> <TD rowspan=2 class="tr7 td56"><SPAN class="p11 ft2">0</SPAN> </TD> </TR> <TR> <TD class="tr28 td55"><SPAN class="p9 ft79">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr7 td55"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td205"><SPAN class="p55 ft2">901</SPAN> </TD> <TD class="tr7 td97"><SPAN class="p1 ft2">–</SPAN> </TD> <TD class="tr7 td92"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td58"><SPAN class="p11 ft3">2 741</SPAN> </TD> <TD class="tr7 td56"><SPAN class="p11 ft3">554</SPAN> </TD> </TR> </TABLE> <P class="p222 ft2">B Lätta bussar</P> <P class="p223 ft2"><SPAN class="ft10">1.</SPAN><SPAN class="ft76">Lätta bussar som inte</SPAN></P> <TABLE cellpadding=0 cellspacing=0 class="t56"> <TR> <TD class="tr3 td158"><SPAN class="p9 ft5">kan drivas med</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr3 td21"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr3 td22"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr3 td73"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td158"><SPAN class="p9 ft7">dieselolja</SPAN> </TD> <TD class="tr5 td42"><SPAN class="p55 ft7">0</SPAN> </TD> <TD class="tr5 td21"><SPAN class="p1 ft7">–</SPAN> </TD> <TD class="tr5 td22"><SPAN class="p224 ft7">1 300</SPAN> </TD> <TD class="tr5 td73"><SPAN class="p11 ft7">720</SPAN> </TD> <TD class="tr5 td56"><SPAN class="p11 ft7">0</SPAN> </TD> </TR> <TR> <TD class="tr7 td158"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td42"><SPAN class="p55 ft2">1 301</SPAN> </TD> <TD colspan=2 class="tr7 td138"><SPAN class="p224 ft2">– 1 600</SPAN> </TD> <TD class="tr7 td73"><SPAN class="p11 ft3">903</SPAN> </TD> <TD class="tr7 td56"><SPAN class="p11 ft3">164</SPAN> </TD> </TR> <TR> <TD class="tr7 td158"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td42"><SPAN class="p55 ft2">1 601</SPAN> </TD> <TD class="tr7 td21"><SPAN class="p1 ft2">–</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p224 ft2">3 000</SPAN> </TD> <TD class="tr7 td73"><SPAN class="p11 ft3">1 396</SPAN> </TD> <TD class="tr7 td56"><SPAN class="p11 ft3">129</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="id_2"> <P class="p17 ft2">Prop. 2007/08:11</P> <P class="p30 ft2">36</P> </DIV> </DIV> </DIV> <DIV id="page_37"> <DIV id="p37dimg1"> <INGENBILD zsrc="GV031137x1.jpg/" id="p37img1"> </DIV> <TABLE cellpadding=0 cellspacing=0 class="t58"> <TR> <TD class="tr9 td202"><SPAN class="p225 ft14">Fordonsslag</SPAN> </TD> <TD colspan=2 class="tr9 td61"><SPAN class="p61 ft10">Skattevikt,</SPAN> </TD> <TD class="tr9 td58"><SPAN class="p9 ft10">Skatt,</SPAN> </TD> <TD class="tr9 td128"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr9 td141"><SPAN class="p11 ft2">Prop. 2007/08:11</SPAN> </TD> </TR> <TR> <TD class="tr5 td202"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td78"><SPAN class="p61 ft11">kilogram</SPAN> </TD> <TD class="tr5 td244"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr3 td245"><SPAN class="p9 ft19">kronor</SPAN> </TD> <TD class="tr3 td135"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td141"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td202"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td78"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td244"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr3 td246"><SPAN class="p9 ft5">grundbelopp tilläggsbelopp</SPAN> </TD> </TR> <TR> <TD class="tr4 td202"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td78"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td244"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td58"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr4 td103"><SPAN class="p9 ft2">för varje helt</SPAN> </TD> </TR> <TR> <TD class="tr5 td202"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td78"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td244"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td58"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr5 td103"><SPAN class="p9 ft7">hundratal</SPAN> </TD> </TR> <TR> <TD class="tr5 td202"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td78"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td244"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td58"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr5 td103"><SPAN class="p9 ft7">kilogram över</SPAN> </TD> </TR> <TR> <TD class="tr4 td202"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td78"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td244"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td58"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr4 td103"><SPAN class="p9 ft2">den lägsta</SPAN> </TD> </TR> <TR> <TD class="tr5 td202"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td78"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td244"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td58"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr5 td103"><SPAN class="p9 ft7">vikten i</SPAN> </TD> </TR> <TR> <TD class="tr4 td247"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td248"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td249"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td245"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td135"><SPAN class="p9 ft2">klassen</SPAN> </TD> <TD class="tr9 td141"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr2 td202"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr2 td78"><SPAN class="p226 ft2">3 001</SPAN> </TD> <TD class="tr2 td244"><SPAN class="p9 ft2">– 3 500</SPAN> </TD> <TD class="tr2 td58"><SPAN class="p11 ft3">3 197</SPAN> </TD> <TD colspan=2 class="tr2 td103"><SPAN class="p227 ft2">0</SPAN> </TD> </TR> <TR> <TD class="tr27 td202"><SPAN class="p218 ft10">2. Lätta bussar som kan</SPAN> </TD> <TD class="tr27 td78"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr27 td244"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr27 td58"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr27 td128"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr27 td141"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td202"><SPAN class="p218 ft2">drivas med dieselolja</SPAN> </TD> <TD class="tr4 td78"><SPAN class="p226 ft2">0</SPAN> </TD> <TD class="tr4 td244"><SPAN class="p9 ft3"><SPAN class="ft2">– </SPAN>1 300</SPAN> </TD> <TD class="tr4 td58"><SPAN class="p11 ft3">2 187</SPAN> </TD> <TD colspan=2 class="tr4 td103"><SPAN class="p227 ft2">0</SPAN> </TD> </TR> <TR> <TD class="tr7 td202"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td78"><SPAN class="p226 ft3">1 301</SPAN> </TD> <TD class="tr7 td244"><SPAN class="p9 ft3">– 1 600</SPAN> </TD> <TD class="tr7 td58"><SPAN class="p11 ft3">2 339</SPAN> </TD> <TD colspan=2 class="tr7 td103"><SPAN class="p227 ft3">59</SPAN> </TD> </TR> <TR> <TD class="tr7 td202"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td78"><SPAN class="p226 ft2">1 601</SPAN> </TD> <TD class="tr7 td244"><SPAN class="p9 ft2">– 3 000</SPAN> </TD> <TD class="tr7 td58"><SPAN class="p11 ft3">2 517</SPAN> </TD> <TD colspan=2 class="tr7 td103"><SPAN class="p227 ft3">178</SPAN> </TD> </TR> <TR> <TD class="tr7 td202"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td78"><SPAN class="p226 ft2">3 001</SPAN> </TD> <TD class="tr7 td244"><SPAN class="p9 ft2">– 3 500</SPAN> </TD> <TD class="tr7 td58"><SPAN class="p11 ft3">5 018</SPAN> </TD> <TD colspan=2 class="tr7 td103"><SPAN class="p227 ft2">0</SPAN> </TD> </TR> </TABLE> <P class="p228 ft2">C Lätta lastbilar och personbilar klass II</P> <P class="p229 ft11"><SPAN class="ft10">1.</SPAN><SPAN class="ft75">Lätta lastbilar och personbilar klass II som inte kan drivas med</SPAN></P> <TABLE cellpadding=0 cellspacing=0 class="t59"> <TR> <TD colspan=2 class="tr2 td181"><SPAN class="p2 ft2">dieselolja</SPAN> </TD> <TD class="tr2 td84"><SPAN class="p93 ft2">0</SPAN> </TD> <TD class="tr2 td250"><SPAN class="p224 ft2">– 1 300</SPAN> </TD> <TD class="tr2 td73"><SPAN class="p11 ft2">720</SPAN> </TD> <TD class="tr2 td251"><SPAN class="p19 ft2">0</SPAN> </TD> </TR> <TR> <TD class="tr9 td209"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr9 td27"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr9 td125"><SPAN class="p224 ft2">1 301 – 1 600</SPAN> </TD> <TD class="tr9 td73"><SPAN class="p11 ft3">903</SPAN> </TD> <TD class="tr9 td251"><SPAN class="p19 ft3">164</SPAN> </TD> </TR> <TR> <TD class="tr7 td209"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td27"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr7 td125"><SPAN class="p224 ft2">1 601 – 3 000</SPAN> </TD> <TD class="tr7 td73"><SPAN class="p11 ft3">1 396</SPAN> </TD> <TD class="tr7 td251"><SPAN class="p19 ft3">129</SPAN> </TD> </TR> <TR> <TD class="tr7 td209"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td27"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr7 td125"><SPAN class="p230 ft2">3 001 –</SPAN> </TD> <TD class="tr7 td73"><SPAN class="p11 ft3">3 197</SPAN> </TD> <TD class="tr7 td251"><SPAN class="p19 ft2">0</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr29 td181"><SPAN class="p69 ft2">2. Lätta lastbilar och</SPAN> </TD> <TD class="tr29 td84"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr29 td250"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr29 td73"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr29 td251"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr4 td181"><SPAN class="p2 ft10">personbilar klass II som</SPAN> </TD> <TD class="tr4 td84"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td250"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td73"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td251"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr5 td181"><SPAN class="p2 ft7">kan drivas med</SPAN> </TD> <TD class="tr5 td84"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td250"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td73"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td251"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr5 td181"><SPAN class="p2 ft7">dieselolja</SPAN> </TD> <TD class="tr5 td84"><SPAN class="p55 ft7">0</SPAN> </TD> <TD class="tr5 td250"><SPAN class="p76 ft3"><SPAN class="ft7">– </SPAN>1 300</SPAN> </TD> <TD class="tr5 td73"><SPAN class="p11 ft3">2 187</SPAN> </TD> <TD class="tr5 td251"><SPAN class="p11 ft7">0</SPAN> </TD> </TR> <TR> <TD class="tr4 td209"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td27"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td84"><SPAN class="p93 ft3">1 301</SPAN> </TD> <TD class="tr4 td250"><SPAN class="p76 ft3">– 1 600</SPAN> </TD> <TD class="tr4 td73"><SPAN class="p11 ft3">2 339</SPAN> </TD> <TD class="tr4 td251"><SPAN class="p11 ft3">59</SPAN> </TD> </TR> <TR> <TD class="tr4 td209"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td27"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td84"><SPAN class="p93 ft2">1 601</SPAN> </TD> <TD class="tr4 td250"><SPAN class="p76 ft2">– 3 000</SPAN> </TD> <TD class="tr4 td73"><SPAN class="p11 ft3">2 517</SPAN> </TD> <TD class="tr4 td251"><SPAN class="p11 ft3">178</SPAN> </TD> </TR> <TR> <TD class="tr9 td252"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr9 td253"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr9 td254"><SPAN class="p93 ft2">3 001</SPAN> </TD> <TD class="tr9 td255"><SPAN class="p76 ft2">–</SPAN> </TD> <TD class="tr9 td256"><SPAN class="p11 ft3">5 018</SPAN> </TD> <TD class="tr9 td257"><SPAN class="p11 ft2">0</SPAN> </TD> </TR> <TR> <TD class="tr11 td252"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr3 td27"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td84"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td250"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td73"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td251"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p231 ft2">Denna lag träder i kraft den 1 januari 2008.</P> <P class="p232 ft2">37</P> </DIV> <DIV id="page_38"> <DIV id="p38dimg1"> <INGENBILD zsrc="GV031138x1.jpg/" id="p38img1"> </DIV> <TABLE cellpadding=0 cellspacing=0 class="t60"> <TR> <TD class="tr1 td27"><SPAN class="p31 ft1">3</SPAN> </TD> <TD class="tr1 td28"><SPAN class="p32 ft1">Ärendet och dess beredning</SPAN> </TD> <TD class="tr1 td29"><SPAN class="p9 ft11">Prop. 2007/08:11</SPAN> </TD> </TR> </TABLE> <P class="p233 ft7">Regeringen har i budgetpropositionen för 2008 aviserat förslag om ett antal åtgärder på skatteområdet. I denna proposition återkommer regeringen till riksdagen med lagförslag i fråga om de åtgärder som avser främst punktskatteområdet och rör energi- och <NOBR>miljö-,</NOBR> <NOBR>alkohol-,</NOBR> tobaks- och lotteribeskattningen (jfr prop. 2007/08:1, volym 1, avsnitt 5.2.3, 5.4.4, 5.6.2, 5.6.4<SPAN class="ft3">−</SPAN>5.6.9, 5.6.11, 5.7.1<SPAN class="ft3">−</SPAN>5.7.2 och 5.7.4).</P> <P class="p234 ft10">De frågor som behandlas i propositionen har tagits upp i en promemoria som har utarbetats inom Finansdepartementet. Promemorians lagförslag finns i <SPAN class="ft17">bilaga 1</SPAN>. Promemorian har remissbehandlats. En förteckning över remissinstanserna finns i <SPAN class="ft17">bilaga 2</SPAN>. En sammanställning av remissyttrandena finns tillgänglig i Finansdepartementet (dnr Fi2007/7046). Den korta remisstiden, en vecka, har kritiserats av <SPAN class="ft17">Institutet för tillväxtpolitiska studier</SPAN>, <SPAN class="ft17">Gröna bilister, Projekt Basindustririket </SPAN>och <SPAN class="ft17">Svenskt Näringsliv</SPAN>. Regeringen vill härvid framhålla att de förslag som läggs fram i denna proposition aviserats i budgetpropositionen för 2008 och därför bör behandlas av riksdagen i anslutning till denna. Mot denna bakgrund har en längre remisstid inte varit möjlig.</P> <P class="p235 ft3">Statsstödsaspekter</P> <P class="p236 ft7">Kommissionen har från statsstödssynpunkt godkänt sänkningen av energiskatten på el i norra Sverige (EUT C 173, 26.7.2007, s. 1). Övriga frågor som behandlas i propositionen bedöms inte medföra sådana ändringar att gemenskapsrättens regler om statsstöd aktualiseras. Någon anmälan till kommissionen för statsstödsgranskning behövs alltså inte i dessa delar.</P> <P class="p237 ft3">Lagrådet</P> <P class="p238 ft2">Enligt regeringens mening är samtliga lagförslag som lämnas i denna proposition författningstekniskt och även i övrigt av sådan beskaffenhet att Lagrådets hörande skulle sakna betydelse.</P> <P class="p239 ft1">4 Energi- och miljöbeskattning</P> <P class="p240 ft26"><SPAN class="ft2">4.1</SPAN><SPAN class="ft25">Höjd koldioxidskatt</SPAN></P> <P class="p241 ft7">Regeringens förslag: Koldioxidskatten höjs med 6 öre per kg koldioxid. Den procentuella koldioxidskattenedsättningen om 79 procent av den generella nivån behålls för bränslen som förbrukas i stationära motorer eller för uppvärmning inom industrin, värmeproduktion i kraftvärmeverk samt <NOBR>jordbruks-,</NOBR> skogsbruks- och vattenbruksverksamheterna. Höjningen om 6 öre motsvarar för dessa sektorer därför drygt 1 öre, allt per kg koldioxid. Höjningarna träder i kraft den 1 januari 2008.</P> <P class="p242 ft7">Promemorians förslag: Stämmer överens med regeringens förslag.</P> <P class="p120 ft2">38</P> </DIV> <DIV id="page_39"> <DIV> <DIV id="id_1"> <P class="p146 ft10">Remissinstanserna: <SPAN class="ft17">Statens energimyndighet </SPAN>och <SPAN class="ft17">Vägverket </SPAN>tillstyrker förslaget. Vägverket påpekar dock att det krävs kraftfullare åtgärder för att etappmålet för transportsektorns utsläpp av koldioxid ska kunna nås. <SPAN class="ft17">Svenska Naturskyddsföreningen </SPAN>välkomnar höjningen, men påpekar att den endast bör ses som ett första steg och att långt kraftigare skattehöjningar krävs framöver för att minska de svenska koldioxidutsläppen. <SPAN class="ft17">Gröna Bilister </SPAN>och <SPAN class="ft17">Miljöfordon Syd </SPAN>anser att koldioxidskatten bör höjas väsentligt mycket mer än vad som föreslagits, eftersom den föreslagna höjningen är alltför liten för att få någon egentlig styrande effekt på utsläppen av koldioxid. <SPAN class="ft17">Lantbrukarnas Riksförbund </SPAN>anser att effekterna av skattehöjningen är hanterbara, men påpekar vikten av att skattehöjningar på energi i Sverige inte sker snabbare än i andra EG- länder. <SPAN class="ft17">Projektet Basindustririket </SPAN>understryker behovet av att ge industrin långsiktiga spelregler och motsätter sig därför skattehöjningen. <SPAN class="ft17">Svenska Gasföreningen </SPAN>anser att ingen skattehöjning eller i vart fall en reducerad sådan bör ske för gasol och naturgas för fordonsdrift, i syfte att även i fortsättningen genom skattesystemet stimulera en övergång till alternativa bränslen inom fordonssektorn. <SPAN class="ft17">Svensk Fjärrvärme </SPAN>och <SPAN class="ft17">Svenskt Näringsliv </SPAN>avstyrker förslaget eftersom Sverige är ett land med mycket små koldioxidutsläpp och förslaget kommer att få mycket liten inverkan på minskade utsläpp av koldioxid. Svenskt Näringsliv menar att en större effekt på de globala koldioxidutsläppen kan uppnås genom satsningar på åtgärder i andra länder. <SPAN class="ft17">Verket för näringslivsutveckling </SPAN>menar att en väsentlig brist i promemorian är att en analys av effekterna för näringslivet saknas. <SPAN class="ft17">Bil Sweden </SPAN>avstyrker skattehöjningen, eftersom priset på koldioxidsutsläpp genom dagens koldioxidskattenivå redan överstiger vad som krävs för att klara klimatmålen under antagande om en global kostnadseffektiv politik. <SPAN class="ft17">Svenska Bussbranschens Riksförbund </SPAN>avstyrker att skattehöjningen ska omfatta diesel som används i busstrafik, eftersom en sådan höjning motverkar målet att öka andelen kollektivtrafikresenärer. <SPAN class="ft17">Sveriges Åkeriföretag </SPAN>avstyrker en skattehöjning på diesel, eftersom detta leder till en försämrad konkurrenssituationen för den svenska åkerinäringen och endast i ringa mån till minskad miljöpåverkan då alternativ saknas till lastbilstransporter. Vidare har Statens energimyndighet, Projektet Basindustririket, Svensk Energi, Svensk Fjärrvärme, Svenska Gasföreningen och Svenskt Näringsliv lämnat synpunkter på det i budgetpropositionen för 2008 aviserade förslaget om sänkt koldioxidskatt på bränslen som förbrukas i anläggningar som omfattas av EU:s system för handel med utsläppsrätter.</P> <P class="p243 ft7">Skälen för regeringens förslag: Energibeskattningen har en stor roll i den nödvändiga omställningen till ett hållbart samhälle. Åtgärder krävs såväl på samordnad internationell nivå som genom nationella svenska initiativ. Koldioxidskatten är viktig för att minska förbrukningen av fossila bränslen och därigenom koldioxidutsläppen. I syfte att förbättra miljöstyrningen anser regeringen därför vid en samlad bedömning att den generella koldioxidskattenivån bör höjas med belopp som motsvarar 6 öre per kg koldioxid. Efter höjningen kommer koldioxidskatten, inklusive den indexuppräkning som görs av den nuvarande skattenivån, att motsvara 101 öre per kg koldioxid.</P> <P class="p244 ft11">Skattehöjningen bör belasta bränslen som används såväl för motordrift som för uppvärmning. Som <SPAN class="ft36">Svenska Gasföreningen </SPAN>påpekat är dagens</P> </DIV> <DIV id="id_2"> <P class="p66 ft2">Prop. 2007/08:11</P> <P class="p27 ft2">39</P> </DIV> </DIV> </DIV> <DIV id="page_40"> <P class="p245 ft2">koldioxidskattenivåer för gasol och naturgas som används för Prop. 2007/08:11 fordonsdrift reducerade i förhållande till den koldioxidskatt som tas ut</P> <P class="p246 ft7">för andra fossila fordonsbränslen. Den nu föreslagna höjningen bör fullt ut belasta samtliga fossila drivmedel och användningen av gasol och naturgas stimuleras enligt regeringens uppfattning i tillräcklig grad genom den skattelättnad som dessa drivmedel även efter höjningen ges i förhållande till andra fossila bränslen.</P> <P class="p247 ft10">Regeringen anser vidare att skattehöjningen bör påverka samtliga förbrukarkategorier och bedömer således att det inte finns skäl att utforma höjningen så att koldioxidskattebelastningen skulle bli oförändrad för industrin, värmeproduktion i kraftvärmeverk eller för jord- <NOBR>bruks-,</NOBR> skogsbruks- och vattenbruksverksamheterna. Den procentuella koldioxidskattenedsättning för bränslen som används för drift av stationära motorer och uppvärmning inom dessa sektorer bör alltså även efter höjningen uppgå till 79 procent av den generella nivån. Då denna generella nivå höjs kommer skattebelastningen för sådan förbrukning att uppgå till cirka 21 öre inklusive indexuppräkning, i förhållande till dagens cirka 19,5 öre, allt per kg koldioxid. En sådan höjning bedöms endast i ringa utsträckning försämra de svenska företagens konkurrensförutsättningar. Regeringen har vidare i budgetpropositionen för 2008 bedömt att koldioxidskatten bör kunna sänkas för bränslen som förbrukas i anläggningar som omfattas av EU:s system för handel med utsläppsrätter från den 1 juli 2008 (se prop. 2007/08:1, volym 1, avsnitt 5.6.3, s. 121). Regeringen återkommer i en särskild proposition med lagförslag om sänkt koldioxidskatt inom den handlande sektorn, varför anledning saknas att nu behandla de synpunkter som i den delen framförts av vissa remissinstanser.</P> <P class="p248 ft3"><SPAN class="ft2">Som </SPAN>Svenska Bussbranschens Riksförbund <SPAN class="ft2">påpekat är det angeläget att öka andelen kollektivtrafikresenärer. Genom en likformig höjning av koldioxidskatten oavsett förbrukarkategori försämras dock inte kollektivtrafikens konkurrenskraft i förhållande till privatbilismen.</SPAN></P> <P class="p249 ft7">Årets uppräkning av skattesatserna på energiområdet efter prisutvecklingen (indexering) behandlas i avsnitt 4.4. Där redovisas också i en tabell de sammanlagda ändringarna i beskattningen av el och fossila bränslen som föreslås i denna proposition. Av denna tabell framgår bl.a. effekterna av en höjning av koldioxidskatten med 6 öre per kg koldioxid för de vanligaste bränslena.</P> <P class="p249 ft7">Förslaget bedöms rymmas inom befintliga statsstödsgodkännanden (EUT C 72, 24.3.2006, s. 2 och 3). Någon prövning av kommissionen i statsstödshänseende behöver därför inte ske innan förslaget kan genomföras.</P> <P class="p79 ft2">Ändringarna föreslås träda i kraft den 1 januari 2008. Förslaget föranleder ändringar i 2 kap. 1 och 4 a §§ lagen (1994:1776) om skatt på energi.</P> <TABLE cellpadding=0 cellspacing=0 class="t61"> <TR> <TD class="tr1 td84"><SPAN class="p81 ft2">4.2</SPAN> </TD> <TD class="tr1 td258"><SPAN class="p82 ft26">Höjd energiskatt på diesel</SPAN> </TD> <TD class="tr1 td158"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr18 td259"><SPAN class="p9 ft47">&nbsp;</SPAN> </TD> <TD class="tr17 td158"><SPAN class="p9 ft46">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr4 td260"><SPAN class="p52 ft10">Förslag: Energiskatten på diesel i miljöklass 1 och 2 höjs med 20 öre</SPAN> </TD> <TD class="tr4 td158"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr9 td261"><SPAN class="p52 ft2">per liter. Höjningarna träder i kraft den 1 januari 2008.</SPAN> </TD> <TD class="tr2 td158"><SPAN class="p11 ft2">40</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="page_41"> <DIV> <DIV id="id_1"> <P class="p40 ft2">Promemorians förslag: Stämmer överens med regeringens förslag.</P> <P class="p94 ft37">Remissinstanserna: <SPAN class="ft50">Sveriges Åkeriföretag </SPAN>motsätter sig skattehöjningarna på diesel och anser att åkeriföretagens konkurrenskraft mot utländska åkerier försämras. <SPAN class="ft50">Svenska Bussbranschens Riksförbund </SPAN>avstyrker bestämt att skattehöjningen ska omfatta diesel som används i busstrafik. Riksförbundet anser att busstrafiken ska kompenseras för skattehöjningen i likhet med andra sektorer. Samma system för skatteåterbetalning som finns för jordbruket, skogsbruket och vattenbruket bör användas. <SPAN class="ft50">Svenskt Näringsliv </SPAN>ifrågasätter starkt resonemanget att en extra skattehöjning på diesel minskar bränsleförbrukningen inom transportsektorn. På längre sikt borde i stället dieselanvändningen snarast stimuleras gentemot bensinanvändningen eftersom omkring 20 procent mindre koldioxid släpps ut och därmed borde skattennivån på diesel ligga på 80 procent av bensinnivån. Svenskt Näringsliv saknar en analys av förslagets konsekvenser. <SPAN class="ft50">Svenska Naturskyddsföreningen </SPAN>välkomnar höjningen men anser att en större översyn av hela beskattningssystemet för dieseldrivna fordon är mycket angelägen. Föreningen anser dock att kollektivtrafiken på något sätt måste kompenseras för de ökade dieselkostnaderna. Utifrån en marginalkostnadsprissättning anser föreningen att skatten på diesel borde höjas med 3 kronor per liter samtidigt som den högre fordonsskatten för dieselpersonbilar slopas. Föreningen ifrågasätter vidare att energiskattehöjningen endast omfattar diesel i miljöklass 1 och 2. Föreningen anser att det finns en klar risk för att förslaget leder till att den från miljösynpunkt sämre dieseln i miljöklass 3 kommer att konkurrera ut de miljömässigt bättre bränslena i miljöklass 1 och 2. Synpunkterna att den föreslagna skattehöjningen är alltför liten och att risken för att de miljömässigt bättre bränslena får en försämrad konkurrenskraft delas av <SPAN class="ft50">Gröna Bilister </SPAN>och <SPAN class="ft50">Miljöfordon Syd. </SPAN>Dessa tre miljöorganisationer föreslår att även diesel i miljöklass 3 omfattas av energiskattehöjningen<SPAN class="ft50">. Preem Petroleum AB </SPAN>föreslår också att miljöklass <NOBR>3-diesel</NOBR> ska omfattas av skattehöjningen. Bolaget anser att om det inte sker får det med stor sannolikhet till följd att miljöklass 1- diesel försvinner från den svenska marknaden. Preem Petroleum AB framhåller fördelarna med miljöklass <NOBR>1-diesel,</NOBR> bland annat att den medför 20 procent lägre partikelutsläpp, 5 procent lägre kväveoxidutsläpp och vid en livscykelanalys 130 000 ton lägre koldioxidutsläpp jämfört med miljöklass <NOBR>3-diesel.</NOBR> <SPAN class="ft50">AB Svenska Shell </SPAN>anser också att dieselskattehöjningen ska omfatta diesel i miljöklass 3. Bolaget anser att det är högst sannolikt att miljöklass <NOBR>1-diesel</NOBR> försvinner från marknaden. AB Svenska Shell framhåller att bolaget gjort avsevärda investeringar för att producera, distribuera och hantera miljöklass 1- diesel och anser att det inte är rimligt att genom snabba opåkallade skatteändringar slå undan benen på den typen av investeringar. <SPAN class="ft50">Vägverket </SPAN>och <SPAN class="ft50">Bil Sweden </SPAN>anser att effekterna av den minskade skatteskillnaden bör följas noga under kommande år.</P> <P class="p250 ft10">Skälen för regeringens förslag: I syfte att minska bränsleförbrukningen inom transportsektorn föreslår regeringen att energiskatten på diesel höjs med 20 öre per liter för diesel i miljöklass 1 och 2. För privatpersoner tillkommer en mervärdesskatteeffekt på 5 öre per liter. För att inte förändra skattevillkoren för dieselpersonbilar jämfört med</P> </DIV> <DIV id="id_2"> <P class="p17 ft2">Prop. 2007/08:11</P> <P class="p27 ft2">41</P> </DIV> </DIV> </DIV> <DIV id="page_42"> <P class="p251 ft2">bensinpersonbilar föreslår regeringen samtidigt att fordonsskatten för Prop. 2007/08:11 dieselpersonbilar sänks (se avsnitt 4.5). En styrning av bränsle-</P> <P class="p252 ft11">förbrukningen via skatten på drivmedel är att föredra framför en styrning via fordonsskatten, eftersom fordonsskatten är oberoende av körsträckan.</P> <P class="p253 ft11">Energiskatten på diesel är differentierad i tre miljöklasser. Nästan all diesel som säljs på den svenska marknaden är miljöklass <NOBR>1-diesel</NOBR> (cirka</P> <P class="p254 ft37">99 procent under 2006). Återstoden är i huvudsak miljöklass <NOBR>3-diesel.</NOBR> Diesel i miljöklass 1 är miljömässigt bättre än diesel i miljöklass 3. Inom EU finns minimikrav på diesel som motsvarar miljökraven i miljöklass 3. Den diesel som uppfyller EU:s minimikrav kallas europadiesel. För närvarande introduceras inom EU en svavelfri variant av europadieseln, men först 2009 införs <NOBR>EU-krav</NOBR> på svavelfri diesel. Svavelfriheten i diesel är väsentlig för att motortillverkarna ska kunna konstruera miljömässigt bättre motorer. Den svavelfria europadieseln ligger miljömässigt närmare miljöklass 1, men fortfarande innehåller europadieseln så höga halter aromatiska kolväten att den hänförs till miljöklass 3. Sådana kolväten genererar partiklar som misstänks vara cancerframkallande.</P> <P class="p255 ft10">En höjning av dieselskatten bör begränsas till miljöklass 1 och 2 för att minska skatteskillnaden till miljöklass <NOBR>3-diesel.</NOBR> Denna skillnad (57,6 öre per liter mellan diesel i miljöklass 1 och 3) är i dag omotiverat stor och är betydligt större än skillnaden i tillverkningskostnad. Skatteskillnaden tillkom när svavelhalten var hög i miljöklass <NOBR>3-diesel.</NOBR> När nu svavelfri diesel kommer att bli normen minskar således skillnaden i miljökvalitet. Därmed bör också skatteskillnaden minskas så att utrymmet för priskonkurrens på området ökar. Skatteskillnaden får dock inte bli alltför liten. En skattehöjning med 20 öre per liter bedöms leda till en skatteskillnad som är väl avvägd med hänsyn till den numera mindre skillnaden i miljökvalitet. Ytterligare skattejusteringar bör kunna ske om denna skillnad ändras framöver. Remissinstansernas farhågor eller invändningar mot förslaget om minskad skatteskillnad är förståeliga, men regeringen anser att skillnaden är lämpligt avvägd med hänsyn till den kvarvarande skillnaden i miljökvalitet. I enlighet med vad som uttalats från <SPAN class="ft17">Vägverket </SPAN>och <SPAN class="ft17">Bil Sweden</SPAN>, avser regeringen att noga följa utvecklingen på marknaden.</P> <P class="p256 ft10">En dieselskattehöjning belastar även den tunga trafiken och höjer vägtransportkostnaderna. <SPAN class="ft17">Sveriges Åkeriföretag, Svenska Bussbranschens Riksförbund </SPAN>och <SPAN class="ft17">Svenskt Näringsliv </SPAN>har invändningar mot förslaget. För näringslivet utgör dock bränslekostnaderna en liten andel av de totala kostnaderna och denna kostnadsökning är ett oönskat men nödvändigt resultat av högre ambitioner inom miljöområdet. Kollektivtrafiken konkurrerar med personbilstransporter, men eftersom bränsleåtgången per person vid busstransport är betydligt lägre, bör denna konkurrensfördel kunna bestå. Med hänsyn till sektorernas speciella förhållanden bör dock jordbruket, skogsbruket och vattenbruket kompenseras för skattehöjningen på diesel som används i arbetsmaskiner. Denna fråga behandlas närmare i avsnitt 4.7.</P> <P class="p257 ft10">Ändringarna föreslås träda i kraft den 1 januari 2008. Förslaget föranleder ändringar i 2 kap. 1 § lagen (1994:1776) om skatt på energi.</P> <P class="p258 ft2">42</P> </DIV> <DIV id="page_43"> <DIV id="p43dimg1"> <INGENBILD zsrc="GV031143x1.jpg/" id="p43img1"> </DIV> <DIV class="dclr"></DIV> <DIV> <DIV id="id_1"> <P class="p259 ft26"><SPAN class="ft2">4.3</SPAN><SPAN class="ft25">Höjt avdrag för resor till och från arbetet samt tjänsteresor</SPAN></P> <P class="p260 ft7">Regeringens förslag: Det belopp som får dras av för kostnader för resor med egen bil mellan bostad och arbetsplats, för resor med egen bil i tjänsten och i näringsverksamhet höjs från 18 kronor till 18 kronor och 50 öre per mil. Avdrag för resor med förmånsbilar höjs från 9 kronor till 9 kronor och 50 öre per mil med undantag för dieseldrivna förmånsbilar som höjs från 6 kronor till 6 kronor och 50 öre per mil. Ändringarna träder i kraft den 1 januari 2008.</P> <P class="p261 ft2">Promemorians förslag: Stämmer överens med regeringens förslag.</P> <P class="p94 ft10">Remissinstanserna: <SPAN class="ft17">Gröna Bilister </SPAN>anser att avdragsrätten ska slopas. Avdraget innebär nämligen en särskild ersättning för skattskyldiga som valt att bosätta sig långt ifrån sin arbetsplats. Dessutom visar en studie av Skatteverket att huvuddelen av avdraget går till välbärgade kranskommuner. I avvaktan på att avdraget slopas bör emellertid samma schablonbelopp gälla oavsett transportmedel. <SPAN class="ft17">Svenska Naturskyddsföreningen </SPAN>och <SPAN class="ft17">Svenska Bussbranschens Riksförbund </SPAN>anser att rätten till avdrag ska grundas på avståndet mellan bostaden och arbetsplatsen och inte på valet av transportmedel. Svenska Naturskyddsföreningen menar vidare att den föreslagna höjningen är högre än vad som motiveras av de höjda skatterna på drivmedel samt att avdraget ska begränsas till 50 000 kr per år.</P> <P class="p262 ft10">Skälen för regeringens förslag: Avdrag för skäliga utgifter för resor mellan bostaden och arbetsplatsen (arbetsresor) ska göras, om arbetsplatsen ligger på ett sådant avstånd från den skattskyldiges bostad att han eller hon behöver använda något transportmedel. Avdrag ska under vissa förutsättningar göras för kostnader för arbetsresor med egen bil. I sådant fall får för närvarande avdrag göras med 18 kronor per mil. Samma schablonmässigt beräknade belopp gäller vid avdrag för kostnader för resor med egen bil i tjänsten eller i näringsverksamheten. Beloppet avser att täcka de milbundna kostnaderna.</P> <P class="p67 ft7">Stora grupper skattskyldiga i framför allt glesbygds- och storstadsregionerna är beroende av bilen för att kunna ta sig mellan bostad och arbetsplats utan orimligt långa restider. <SPAN class="ft3">Gröna Bilisters </SPAN>förslag om att slopa avdragsrätten skulle därför medföra avsevärda ekonomiska påfrestningar för dessa grupper. För många är det dessutom svårt att anpassa sig till en slopad avdragsrätt genom att flytta närmare arbetsplatsen både med hänsyn till situationen på bostads- och arbetsmarknaden och till att båda makarna i en familj ofta är förvärvsarbetande.</P> <P class="p263 ft2">De höjda skatterna på drivmedel som föreslås i avsnitt 4.1 och 4.2 ökar kostnaderna för arbetsresor och resor i tjänsten. För att anpassa avdraget för resor till och från arbetet och i tjänsten samt i näringsverksamheten på grund av de höjda skatterna, bör därför från och med 2008 nivån på avdraget för resor med egen bil höjas från 18 kronor till 18 kronor och 50 öre per mil.</P> </DIV> <DIV id="id_2"> <P class="p17 ft2">Prop. 2007/08:11</P> <P class="p27 ft2">43</P> </DIV> </DIV> </DIV> <DIV id="page_44"> <DIV id="p44dimg1"> <INGENBILD zsrc="GV031144x1.jpg/" id="p44img1"> </DIV> <P class="p264 ft2">Enligt gällande regler ges skattskyldiga med dieseldrivna förmånsbilar Prop. 2007/08:11 ett avdrag med 6 kronor per mil medan de med förmånsbilar som drivs</P> <P class="p265 ft7">med annat drivmedel ges ett avdrag om 9 kronor per mil. Även dessa avdragsbelopp bör höjas på motsvarande sätt från och med 2008, vilket ger ett avdrag med 6 kronor och 50 öre per mil för dieseldrivna förmånsbilar och med 9 kronor och 50 öre per mil för förmånsbilar som drivs med annat drivmedel.</P> <P class="p266 ft2">Regeringen anser – till skillnad mot <SPAN class="ft3">Svenska Naturskyddsföreningen </SPAN>– att de föreslagna höjningarna utgör en rimlig kompensation för de höjda skatterna.</P> <P class="p116 ft7">Gröna Bilister anser att schablonbeloppet för bil ska gälla för alla transportmedel. Avdrag för resor med bil grundas på de milbundna kostnaderna för bil och kan därför inte ligga till grund för avdrag för andra transportmedel. Avdrag för andra transportmedel än bil ska göras med skäligt belopp.</P> <P class="p116 ft7">Denna proposition avser att behandla sådana frågor som aviserats i budgetpropositionen och frågor rörande villkoren för avdragsrätten kan därför inte behandlas inom ramen för denna proposition.</P> <P class="p116 ft2">Ändringarna föreslås träda i kraft den 1 januari 2008 och tillämpas första gången vid 2009 års taxering. Förslaget föranleder ändringar i</P> <P class="p265 ft2">12 kap. 5, 27 och 29 §§ samt 16 kap. 27 § inkomstskattelagen (1999:1229).</P> <P class="p267 ft81"><SPAN class="ft2">4.4</SPAN><SPAN class="ft80">Uppräkning av energi- och koldioxidskattesatserna efter prisutvecklingen (indexering)</SPAN></P> <P class="p268 ft10">Regeringens förslag: Energi- och koldioxidskattesatserna räknas upp motsvarande förändringarna i konsumentprisindex under perioden juni <NOBR>2006–juni</NOBR> 2007. Höjningarna träder i kraft den 1 januari 2008.</P> <P class="p269 ft2">Promemorians förslag: Stämmer överens med regeringens förslag.</P> <P class="p116 ft7">Remissinstanserna: <SPAN class="ft3">Statens energimyndighet </SPAN>anser att justeringen av skattesatserna i fortsättningen bör göras efter förändringar i bruttonationalprodukten och inte i konsumentprisindex. <SPAN class="ft3">Svenskt Näringsliv </SPAN>och <SPAN class="ft3">Svensk Energi </SPAN>framhåller att det kan finnas vissa motiv för att realvärdesäkra skattesatser för privatkonsumenter, men anser att för företag har reala svenska priser inte något berättigande i en global ekonomi och anser att indexuppräkningen bör upphöra. <SPAN class="ft3">Svenska Naturskyddsföreningen </SPAN>vill behålla skattesatsuppräkningen och anser att miljöstyrande skatter måste justeras för inflationen för att de inte ska mista sin påverkan.</P> <P class="p270 ft37">Skälen för regeringens förslag: Sedan 1994 ska det enligt bestämmelser i lagen (1994:1776) om skatt på energi ske en årlig indexomräkning av energi- och koldioxidskattesatserna. Syftet är att realvärdesäkra skattesatserna. Varje år, senast i november, ska regeringen beräkna det kommande kalenderårets energi- och koldioxidskattesatser med hänsyn till den allmänna prisutvecklingen. De nya skattesatser som ska gälla under 2008 baseras på förändringen i konsumentprisindex</P> <P class="p271 ft2">44</P> </DIV> <DIV id="page_45"> <DIV> <DIV id="id_1"> <P class="p272 ft7">mellan juni månad 2006 och juni månad 2007. Index har under den perioden ökat med cirka 1,85 procent. En mervärdesskatteeffekt tillkommer om energipriserna höjs i motsvarande mån och om köparen är en privatperson. För företag som har rätt att dra av ingående mervärdesskatt uppkommer inte effekten.</P> <P class="p173 ft10">För 2008 medför indexhöjningen att skatten på bensin kommer att höjas med 9 öre per liter (11,2 öre per liter inklusive mervärdesskatt). Regeringen har tidigare i denna proposition föreslagit att koldioxidskatten höjs motsvarande 6 öre per kg koldioxid samt att energiskatten på diesel höjs med 20 öre per liter från och med den 1 januari 2008.</P> <P class="p273 ft10">Indexuppräkningen av skattesatserna på el medför en höjning för hushåll och servicenäring med 0,5 öre per kWh i södra Sverige och med 0,4 öre per kWh i norra Sverige. I avsnitt 4.8 föreslår dock regeringen att skattesatsen i norra Sverige ska sänkas med 3 öre per kWh. Den skattesats som tillämpas för industrin, jordbruket, skogsbruket och vattenbruket ändras inte på grund av avrundningsregler. Skattesatsändringarna för el och de vanligaste bränslena redovisas i tabell 4.1.</P> <P class="p202 ft3">Svenskt Näringsliv <SPAN class="ft7">och </SPAN>Svensk Energi <SPAN class="ft7">vill avskaffa skattesatsuppräkningen på energiområdet, men regeringen anser att det av finansiella skäl och miljöskäl finns anledning att behålla den årliga justeringen av skattesatserna. Till skillnad mot </SPAN>Statens energimyndighet <SPAN class="ft7">anser regeringen att prisutvecklingen är att föredra som grund för skatteuppräkningen.</SPAN></P> <P class="p274 ft37">Vissa sektorer inom näringslivet belastas med en koldioxidskatt som är nedsatt till 21 procent av den generella nivån för uppvärmningsbränslen. Detta gäller för industrin, värmeproduktion i kraftvärmeverk och jordbruket, skogsbruket och vattenbruket. Förändringar av de generella skattesatserna kommer således endast att slå igenom i begränsad omfattning för dessa sektorer. För t.ex. eldningsolja innebär det en sammanlagd skattehöjning med 49 kronor i stället för 234 kronor per m<SPAN class="ft82">3</SPAN>.</P> <P class="p275 ft2">Ändringarna föreslås träda i kraft den 1 januari 2008. Förslaget föranleder ändringar i 2 kap. 1, 4 a och 10 §§ samt 11 kap. 3 § lagen om skatt på energi.</P> </DIV> <DIV id="id_2"> <P class="p66 ft2">Prop. 2007/08:11</P> <P class="p27 ft2">45</P> </DIV> </DIV> </DIV> <DIV id="page_46"> <DIV id="p46dimg1"> <INGENBILD zsrc="GV031146x1.jpg/" id="p46img1"> </DIV> <P class="p276 ft2">Prop. 2007/08:11</P> <P class="p277 ft2">Tabell 4.1 Ändringar av skattesatser för el och vissa bränslen för 2008, inklusive mervärdesskatt</P> <TABLE cellpadding=0 cellspacing=0 class="t62"> <TR> <TD class="tr2 td109"><SPAN class="p52 ft2">Energislag</SPAN> </TD> <TD class="tr2 td138"><SPAN class="p53 ft2">Index-</SPAN> </TD> <TD class="tr2 td9"><SPAN class="p63 ft2">Energi-</SPAN> </TD> <TD class="tr2 td24"><SPAN class="p65 ft2">Koldi-</SPAN> </TD> <TD class="tr2 td52"><SPAN class="p86 ft2">Mer-</SPAN> </TD> <TD class="tr2 td228"><SPAN class="p226 ft2">Summa</SPAN> </TD> </TR> <TR> <TD class="tr5 td109"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td138"><SPAN class="p53 ft7">höjning</SPAN> </TD> <TD class="tr5 td9"><SPAN class="p63 ft7">skatt</SPAN> </TD> <TD class="tr5 td24"><SPAN class="p65 ft7">oxid</SPAN> </TD> <TD class="tr5 td52"><SPAN class="p86 ft7">värdes-</SPAN> </TD> <TD class="tr5 td228"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td262"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td131"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td263"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td190"><SPAN class="p65 ft7">skatt</SPAN> </TD> <TD class="tr5 td264"><SPAN class="p86 ft7">skatt</SPAN> </TD> <TD class="tr5 td227"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td109"><SPAN class="p52 ft7">El, södra</SPAN> </TD> <TD class="tr5 td138"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td9"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td24"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td52"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td228"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td109"><SPAN class="p52 ft7">Sverige,</SPAN> </TD> <TD class="tr5 td138"><SPAN class="p53 ft7">0,5</SPAN> </TD> <TD class="tr5 td9"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td24"><SPAN class="p65 ft7">–</SPAN> </TD> <TD class="tr5 td52"><SPAN class="p86 ft7">0,13</SPAN> </TD> <TD class="tr5 td228"><SPAN class="p226 ft7">0,63</SPAN> </TD> </TR> <TR> <TD class="tr4 td109"><SPAN class="p52 ft2">öre/kWh</SPAN> </TD> <TD class="tr4 td138"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td9"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td24"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td52"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td228"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td109"><SPAN class="p52 ft7">El, norra</SPAN> </TD> <TD class="tr5 td138"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td9"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td24"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td52"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td228"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td109"><SPAN class="p52 ft7">Sverige,</SPAN> </TD> <TD class="tr5 td138"><SPAN class="p53 ft7">0,4</SPAN> </TD> <TD class="tr5 td9"><SPAN class="p63 ft7"><NOBR>-3,0</NOBR></SPAN> </TD> <TD class="tr5 td24"><SPAN class="p65 ft7">–</SPAN> </TD> <TD class="tr5 td52"><SPAN class="p86 ft7"><NOBR>-0,65</NOBR></SPAN> </TD> <TD class="tr5 td228"><SPAN class="p226 ft7"><NOBR>-3.25</NOBR></SPAN> </TD> </TR> <TR> <TD class="tr4 td109"><SPAN class="p52 ft2">öre/kWh</SPAN> </TD> <TD class="tr4 td138"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td9"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td24"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td52"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td228"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td109"><SPAN class="p52 ft7">Bensin,</SPAN> </TD> <TD class="tr5 td138"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td9"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td24"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td52"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td228"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td109"><SPAN class="p52 ft7">miljöklass 1,</SPAN> </TD> <TD class="tr5 td138"><SPAN class="p53 ft7">9</SPAN> </TD> <TD class="tr5 td9"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td24"><SPAN class="p65 ft7">14</SPAN> </TD> <TD class="tr5 td52"><SPAN class="p86 ft7">5,75</SPAN> </TD> <TD class="tr5 td228"><SPAN class="p226 ft7">28,75</SPAN> </TD> </TR> <TR> <TD class="tr4 td109"><SPAN class="p52 ft2">öre/liter</SPAN> </TD> <TD class="tr4 td138"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td9"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td24"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td52"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td228"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td109"><SPAN class="p52 ft7">Diesel,</SPAN> </TD> <TD class="tr5 td138"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td9"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td24"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td52"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td228"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td109"><SPAN class="p52 ft7">miljöklass 1,</SPAN> </TD> <TD class="tr5 td138"><SPAN class="p53 ft7">6,9</SPAN> </TD> <TD class="tr5 td9"><SPAN class="p63 ft7">20,0</SPAN> </TD> <TD class="tr5 td24"><SPAN class="p65 ft7">17,1</SPAN> </TD> <TD class="tr5 td52"><SPAN class="p86 ft7">11,0</SPAN> </TD> <TD class="tr5 td228"><SPAN class="p226 ft7">55,0</SPAN> </TD> </TR> <TR> <TD class="tr4 td109"><SPAN class="p52 ft2">öre/liter</SPAN> </TD> <TD class="tr4 td138"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td9"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td24"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td52"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td228"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td109"><SPAN class="p52 ft7">Eldningsolja,</SPAN> </TD> <TD class="tr5 td138"><SPAN class="p53 ft7">63</SPAN> </TD> <TD class="tr5 td9"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td24"><SPAN class="p65 ft7">171</SPAN> </TD> <TD class="tr5 td52"><SPAN class="p86 ft7">58,50</SPAN> </TD> <TD class="tr5 td228"><SPAN class="p226 ft7">292,50</SPAN> </TD> </TR> <TR> <TD class="tr4 td262"><SPAN class="p52 ft2">kr/m<SPAN class="ft27">3</SPAN></SPAN> </TD> <TD class="tr4 td131"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td263"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td190"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td264"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td227"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p278 ft26"><SPAN class="ft2">4.5</SPAN><SPAN class="ft25">Sänkt fordonsskatt för dieselpersonbilar</SPAN></P> <P class="p279 ft10">Regeringens förslag: Fordonsskatten för dieseldrivna personbilar som beskattas efter vikt sänks med 4,5 procent. För de bilar som beskattas efter koldioxidutsläpp sätts miljö- och bränslefaktorn ned till 3,3. För bilar som blir skattepliktiga från och med den 1 januari 2008 sänks fordonsskatten ytterligare genom att miljö- och bränslefaktorn sätts ned till 3,15. Ändringarna träder i kraft den 1 januari 2008.</P> <P class="p280 ft2">Promemorians förslag: Stämmer överens med regeringens förslag.</P> <P class="p281 ft10">Remissinstanserna: <SPAN class="ft17">Svenska Naturskyddsföreningen </SPAN>tillstyrker förslaget. Svenska Naturskyddsföreningen och <SPAN class="ft17">Miljöfordon Syd </SPAN>menar att bilar med bättre miljöegenskaper bör ges en särskild skattelättnad, liknande den som gäller för dieseldrivna bilar med partikelfilter<SPAN class="ft17">. Gröna Bilister </SPAN>avstyrker förslaget om lägre skatt för bilar som blir skattepliktiga från och med 2008 eftersom utsläppen av kväveoxider är fortsatt höga. <SPAN class="ft17">Vägverket </SPAN>menar att inte enbart dieseldrivna bilar som registreras efter den 1 januari 2008 ska omfattas av den lägre fordonsklatten utan även de bilar som uppfyller miljöklass 2005 PM. <SPAN class="ft17">Bil Sweden </SPAN>menar att fordonsskatten ska sänkas ytterligare och att miljöfaktorn bör slopas samt anser att miljö- och bränslefaktorn räknats fram på ett sätt som inte är i överensstämmelse med vad som framgår av förarbetena. Vidare menar Bil Sweden att den skillnad som finns i emissioner mellan nya bensinbilar och dieselbilar är så liten att det inte kan motivera en särskild beskattning. Därutöver anförs att bränslefaktorns storlek är felaktig i</P> <P class="p282 ft2">46</P> </DIV> <DIV id="page_47"> <DIV> <DIV id="id_1"> <P class="p272 ft2">relation till energiskatter och körsträckor för bensinrespektive dieselbilar.</P> <P class="p146 ft37">Skälen för regeringens förslag: En utgångspunkt för uttaget av fordonsskatt är att den sammanlagda skattebelastningen ska vara lika stor oavsett vilket drivmedel som används. För att kompensera att skatten på diesel är lägre än skatten på bensin finns därför ett särskilt påslag i fordonsskatten för dieseldrivna bilar. För den viktbaserade fordonsskatten regleras detta förhållande genom att skattenivån i respektive viktintervall är högre för dieseldrivna personbilar. För den koldioxidbaserade fordonsskatten är det den s.k. bränslefaktorn som reglerar detta förhållande. Tanken är att det sammanlagda skatteuttaget vid en viss genomsnittlig årlig körsträcka ska belasta dieseldrivna och bensindrivna personbilar lika. Eftersom energiskatten på diesel föreslås höjas med 20 öre per liter, utan att någon motsvarande höjning görs av energiskatten på bensin, föreslår regeringen att skillnaden i fordonsskatt mellan bensin- och dieseldrivna personbilar minskas i motsvarande mån. <SPAN class="ft50">Bil Sweden </SPAN>har gjort gällande att bränslefaktorn borde sättas ned ytterligare med beaktande av energiskattenivå samt med hänsyn till årliga körsträckor. Den högre fordonsskatten, som ska tillämpas för att ta hänsyn till den lägre skatten på diesel, kan beräknas på olika sätt. Sådana räkneövningar blir emellertid mycket teoretiska. Det är inte heller möjligt att eftersträva en exakt kalibrerad bränslefaktor när denna ska appliceras på hela kollektivet av nya dieseldrivna personbilar. Regeringen har inte funnit skäl att avvika från de beräkningar som tidigare använts i detta sammanhang, dvs. en rimlighetsbedömning utifrån uppgifter om genomsnittliga körsträckor, genomsnittlig bränsleförbrukning m.m.</P> <P class="p283 ft7">För dieseldrivna personbilar som omfattas av den koldioxidbaserade fordonsskatten finns även ett miljötillägg som höjer fordonsskatten. Det beror på att avgaskraven för dieseldrivna personbilar är mindre stränga än för bensindrivna personbilar vad gäller bland annat kväveoxider och att dessa bilar har högre utsläpp av partiklar. Miljötillägget uppgår för närvarande till 30 procent av fordonsskattens grundbelopp och koldioxidbelopp.</P> <P class="p284 ft37">Efterhand som skillnaden i utsläpp minskar bör också miljötillägget minskas. När dieselpersonbilar har samma utsläppsnivåer av partiklar och kväveoxid m.m. som bensinpersonbilar bör miljötillägget slopas. I de avgaskrav som blir obligatoriska för nya bilmodeller den 1 september 2009 är skillnaden i utsläpp mellan dieseldrivna och bensindrivna personbilar mindre. Redan nu uppfyller runt 90 procent av alla nya dieselpersonbilar de kommande kraven vad gäller utsläpp av partiklar. Förvisso uppfylls inte kraven för kväveoxider m.m. i samma utsträckning i förtid. En samlad bedömning ger emellertid vid handen att utsläppsnivåerna för nya dieselpersonbilar närmar sig utsläppsnivåerna för nya bensinpersonbilar. Regeringen föreslår därför att miljötillägget sätts ned. Miljötillägget bör dock inte slopas, eftersom utsläppen från dieselpersonbilar avseende partiklar och kväveoxider fortfarande inte är lika låga som för bensinpersonbilar. Miljötillägget kan lämpligen halveras, dvs. sättas ned från 30 till 15 procent av fordonsskattens grundbelopp och koldioxidbelopp. Endast nya bilar som blir skattepliktiga från och med den 1 januari 2008 föreslås få del av det lägre miljötillägget. Från detta datum upphör skattelättnaden om 6 000 kronor, den s.k. partikel-</P> </DIV> <DIV id="id_2"> <P class="p66 ft2">Prop. 2007/08:11</P> <P class="p27 ft2">47</P> </DIV> </DIV> </DIV> <DIV id="page_48"> <P class="p251 ft2">rabatten, för dieselbilar med låga partikelutsläpp. Enligt regeringens Prop. 2007/08:11 mening finns inte skäl att knyta an den föreslagna sänkningen till någon</P> <P class="p285 ft3"><SPAN class="ft2">miljöklass, som anförts av </SPAN>Svenska Naturskyddsföreningen<SPAN class="ft2">, </SPAN>Miljöfordon Syd <SPAN class="ft2">och </SPAN>Vägverket<SPAN class="ft2">.</SPAN></P> <P class="p286 ft7">Miljötillägget, uttryckt som en faktor, och bränslefaktorn har fogats ihop till en faktor, miljö- och bränslefaktorn. Denna faktor uppgår för närvarande till 3,5. I förarbetena till vägtrafikskattelagen (prop. 2005/06:65 Ny vägtrafikskattelag m.m. och SOU 2004:63 Skatt på väg) uttrycks miljö- och bränslefaktorn som 1,3 (miljöfaktorn) gånger 2,7 (bränslefaktorn). Eftersom båda komponenterna uttryckts som faktorer, kan de i princip inte tillämpas självständigt, vilket också uttryckligen angetts i förarbetena. Det är därför inte möjligt, som Bil Sweden tycks mena, att utgå från en bränslefaktor om 2,7 vid en sänkning av fordonsskatten. Utgångspunkten är i stället att den sammanlagda beskattning av dieseldrivna och bensindrivna personbilar ska vara lika vid en viss årlig genomsnittig körsträcka.</P> <P class="p253 ft10">Som angetts ovan förslås att energiskatten på diesel höjs med 20 öre per liter. Det innebär för en bilist, med en körsträcka på 1 600 mil och en dieselförbrukning på 0,71 liter per mil, en ökad årlig dieselskatt på 285 kronor inklusive mervärdesskatt. För att inte förändra skattevillkoren för dieselpersonbilar jämfört med bensinpersonbilar föreslås fordonsskatten för en sådan bilist sänkas med motsvarande 285 kronor. Detta innebär att bilar med viktbaserad fordonsskatt får en sänkt skatt med 4,5 procent. För bilar i den koldioxidbaserade fordonsskatten föreslås att miljö- och bränslefaktorn sätts ned från 3,5 till 3,3. För bilar som blir skattepliktiga för första gången från och med den 1 januari 2008 innebär ett lägre miljötillägg att miljö- och bränslefaktorn sätts ned ytterligare till 3,15. Fordonsskatten sänks endast för personbilar klass I. Personbilar klass II omfattas inte av sänkningen eftersom dessa bilar jämställs med lätta lastbilar och lätta bussar. Som framgår av avsnitt 4.6 höjs fordonsskatten för personbilar klass II, lätta lastbilar och lätta bussar.</P> <P class="p287 ft10">De sammantagna förändringarna av drivmedelskatten och fordonsskatten för den nyss nämnda dieselbilen, om den blivit skattepliktig för första gången före den 1 januari 2008, motsvarar en höjning av drivmedelsskatten med 30 öre per liter jämfört med den faktiska höjningen om 55 öre per liter. För bilar med likvärdig dieselförbrukning som blir skattepliktiga för första gången från och med den 1 januari 2008 motsvarar de sammantagna förändringarna en höjning av drivmedelsskatten med 8 öre per liter, då de kompenserats med både en sänkning av bränslefaktorn och miljötillägget.</P> <P class="p288 ft2">Ändringarna föreslås träda i kraft den 1 januari 2008. Förslaget föranleder ändringar i 2 kap. 10 § vägtrafikskattelagen (2006:227) och i bilagan till lagen (2006:228) med särskilda bestämmelser om fordonsskatt.</P> <P class="p289 ft2">48</P> </DIV> <DIV id="page_49"> <DIV id="p49dimg1"> <INGENBILD zsrc="GV031149x1.jpg/" id="p49img1"> </DIV> <P class="p290 ft2">Prop. 2007/08:11</P> <P class="p291 ft26"><SPAN class="ft2">4.6</SPAN><SPAN class="ft25">Höjd fordonsskatt för lätta lastbilar och lätta bussar</SPAN></P> <P class="p292 ft2">Regeringens förslag: Fordonsskatten för de flesta lätta lastbilar och lätta bussar höjs med 45 procent. Höjningarna träder i kraft den 1 januari 2008.</P> <P class="p293 ft2">Promemorians förslag: Stämmer överens med regeringens förslag.</P> <P class="p294 ft17"><SPAN class="ft10">Remissinstanserna: </SPAN>Gröna Bilister <SPAN class="ft10">och </SPAN>Svenska Naturskyddsföreningen <SPAN class="ft10">tillstyrker förslaget. </SPAN>Sveriges Åkeriföretag <SPAN class="ft10">pekar på att konkurrenssituationen för budbilstransporter försämras ytterligare jämfört med taxi. </SPAN>Svenska Bussbranschens Riksförbund <SPAN class="ft10">menar att skattehöjningen inte ska omfatta bussar som används i yrkesmässig busstrafik.</SPAN></P> <P class="p295 ft10">Skälen för regeringens förslag: Fordonsskatten för lätta lastbilar och bussar är lägre än för jämförbara personbilar. Skillnaden i skattenivå är särskilt tydlig mellan dieseldrivna lastbilar och dieseldrivna personbilar och har lett till att dieseldrivna personbilar byggs om och registreras som lastbilar. Skatteskillnaden driver fram samhällsekonomiskt omotiverade kostnader. Den lägre skattenivån kan dessutom ifrågasättas ur ett miljöperspektiv, eftersom dessa bilar inte har lika strikta utsläppskrav som personbilar. Mot denna bakgrund föreslås att skatten för lätta lastbilar och bussar ska höjas så att skillnaden i skatteuttaget minskar. Husbilar som tillhör kategorin personbilar klass II ska också omfattas, eftersom dessa skattemässigt jämställs med lätta lastbilar. En höjning av skattenivån med 45 procent bedöms vara väl avvägd. Regeringen ser inget skäl att undanta bussar som används i yrkesmässig verksamhet från skattehöjningen. Regeringen ser inte heller att ett närmande till den högre skattenivån för personbilar kan skulle skapa snedvridningar mellan verksamhet som bedrivs med lätta lastbilar och lätta bussar gentemot sådan verksamhet som bedrivs med personbilar. I stället är det en snedvridning som elimineras.</P> <P class="p296 ft10">En generell höjning för alla lätta lastbilar och bussar medför emellertid att fordonsskatten i de lägsta viktklasserna för både bensindrivna och dieseldrivna lätta lastbilar och bussar skulle komma att överstiga skatten för en jämförbar personbil. Detta är inte önskvärt och skattehöjningen begränsas därför i de lägsta viktklasserna. I dessa viktklasser kommer skattenivån för lätta lastbilar och bussar i princip att jämställas med fordonsskatten för personbilar. De lättaste bensindrivna lastbilarna har redan en fordonsskatt i nivå med motsvarande personbil och får därför inte någon höjd skatt. Ett exakt lika stort skatteuttag är inte möjligt, eftersom skatten för lätta lastbilar och bussar beräknas utifrån fordonets vikt med tillägg för dess maximala lastförmåga (totalvikt) medan den för personbilar beräknas enbart utifrån fordonets vikt (tjänstevikt).</P> <P class="p297 ft2">Höjningarna föreslås träda i kraft den 1 januari 2008. Förslaget föranleder ändringar i bilagan till lagen (2006:228) med särskilda bestämmelser om fordonsskatt.</P> <P class="p298 ft2">49</P> </DIV> <DIV id="page_50"> <DIV id="p50dimg1"> <INGENBILD zsrc="GV031150x1.jpg/" id="p50img1"> </DIV> <DIV class="dclr"></DIV> <DIV> <DIV id="id_1"> <P class="p299 ft26"><SPAN class="ft2">4.7</SPAN><SPAN class="ft25">Återbetalning av energi- och koldioxidskatt till jordbruket, skogsbruket och vattenbruket</SPAN></P> <P class="p300 ft7">Regeringens förslag: Gränserna för återbetalning till jordbruket, skogsbruket och vattenbruket av skatt på bränslen respektive skatt på el sänks från 1 000 kronor till 500 kronor. Om gränserna är uppnådda medges återbetalning med hela beloppet.</P> <P class="p301 ft2">Höjningen av energiskatten på diesel kompenseras genom en höjning av den nuvarande återbetalningen för diesel som används i jordbrukets arbetsmaskiner.</P> <P class="p302 ft2">Ändringarna träder i kraft den 1 januari 2008.</P> <P class="p303 ft2">Promemorians förslag: Stämmer överens med regeringens förslag.</P> <P class="p94 ft37">Remissinstanserna: <SPAN class="ft50">Lantbrukarnas Riksförbund (LRF) </SPAN>tillstyrker ändringen av återbetalningssystemet. I fråga om återbetalning av skatt på diesel för arbetsmaskiner i jord- och skogsbruket vill LRF uppmärksamma att sedan 2005, då återbetalningssystemet infördes, och beaktat förslaget för 2008 har dieselskatten höjts med ca 52 öre per liter brutto medan återbetald dieselskatt har ökats med 27 öre per liter. För att bibehålla konkurrenssituationen från 2005 bör återbetalningen därför öka med ytterligare 25 öre per liter. LRF föreslår en förenkling när det gäller drift av stationära arbetsredskap med dieselmotor. För att erhålla en återbetalning av dieselskatt krävs i dag att märkt diesel används. LRF föreslår att återbetalning av skatt ska medges även när omärkt diesel används och med de regler som gäller för arbetsmaskiner i jord- och skogsbruket. <SPAN class="ft50">Svenska Bussbranschens Riksförbund </SPAN>anser att även busstrafiken ska omfattas av det kompensationssystem som i dag omfattar jordbruket, skogsbruket och vattenbruket för att inte skattehöjningarna på diesel samt höjningen av reseavdraget ska motverka regeringens klimatarbete och de klimatmål som satts upp, samt de transportpolitiska målen och nollvisionen. <SPAN class="ft50">Svenska Naturskyddsföreningen </SPAN>anser att det är olyckligt att regeringen väljer att kompensera jordbruket för ökade kostnader genom att subventionera just dieselanvändning. Det kommer bl.a. att leda till att incitamenten att minska koldioxidutsläppen från produktionen av biodrivmedel fortsatt kommer att vara svaga. Utformningen av återbetalningen kan dessutom ifrågasättas eftersom en stor del består av att tröskelvärdet tas bort, vilket främst gynnar företag av typen små hästgårdar och inte produktionsinriktade jordbruk för vilka skatteåterbäringen är en liten del av drivmedelskostnaden.</P> <P class="p304 ft7">Skälen för regeringens förslag: För <NOBR>jordbruks-,</NOBR> skogsbruks- och vattenbruksverksamhet återbetalas i dag skatt på diesel som används i arbetsmaskiner och skatt på bränslen som används för uppvärmning eller drift av stationära motorer. Dessutom återbetalas skatt på el som förbruks i dessa verksamheter.</P> <P class="p305 ft37">Enligt den nuvarande ordningen återbetalas den del av skatten på bränsle som överstiger 1 000 kronor för ett kalenderår. Begärs återbetalning för både diesel och andra bränslen gäller gränsen 1 000 kronor för dessa bränslen tillsammans. Ansökan för skatt på el sker separat. Även för den ansökan gäller att endast den del som överstiger 1 000 kronor</P> </DIV> <DIV id="id_2"> <P class="p17 ft2">Prop. 2007/08:11</P> <P class="p30 ft2">50</P> </DIV> </DIV> </DIV> <DIV id="page_51"> <DIV> <DIV id="id_1"> <P class="p272 ft2">återbetalas. För såväl bränsle som el gäller att större förbrukare har möjlighet till återbetalning kvartalsvis.</P> <P class="p146 ft10">De nuvarande gränserna för återbetalning bör sänkas från 1 000 kronor till 500 kronor. Detta gäller alltså för såväl återbetalning av skatt på bränsle som återbetalning av skatt på el. Dessutom bör reglerna ändras så att hela beloppet återbetalas när väl gränsen på 500 kronor är uppnådd. Detta innebär att den som t.ex. har betalat skatt på el med 500 kronor under ett år får hela detta belopp återbetalat, medan den som betalat 499 kronor inte får någon återbetalning. Den som i det tidigare systemet betalat 1 100 kronor, och därför bara varit berättigad till återbetalning med 100 kronor, kommer till följd av förslaget att få hela beloppet 1 100 kronor tillbaka.</P> <P class="p273 ft10">En nackdel med åtgärden är att den administrativa bördan ökar genom att ytterligare företag nu tillkommer i återbetalningssystemen.</P> <P class="p167 ft10">En generell höjning av koldioxidskatten medför en höjning av skatten på diesel med 17 öre per liter. En sådan höjning bör av klimatskäl slå igenom på all användning av diesel. Däremot anser regeringen att jordbruket, skogsbruket och vattenbruket bör kompenseras för höjning av energiskatten på diesel med 20 öre per liter för den diesel som används i arbetsmaskiner. En sådan kompensation bör ske genom att den nuvarande återbetalningen av en viss del av skatten på diesel (77 procent av koldioxidskatten) höjs med två procentenheter till 79 procent. Regeringen anser det således inte motiverat att, som <SPAN class="ft17">LRF </SPAN>yrkat, medge ytterligare återbetalning. Anledningen till att återbetalningen sker via koldioxidskatten är att det belopp som återbetalas per liter diesel överstiger nivåerna på energiskatt för denna volym. Den miljöklasstyrning som finns avseende bränslekvalitet regleras genom energiskatten. Denna miljöstyrning skulle således helt försvinna om återbetalningen innefattade även återbetalning av energiskatten.</P> <P class="p306 ft2">Regeringen ser inga skäl till varför busstrafiken skulle omfattas av det kompensationssystem som i dag gäller för jordbruket, jämför även avsnitt 4.1 och 4.2.</P> <P class="p202 ft7">LRF anser att återbetalning av skatt ska medges även när omärkt diesel används vid drift av stationära arbetsredskap med dieselmotor. Regeringen vill för sin del framhålla att det på en rad områden är ett krav att märkt olja ska användas för att skattelättnader ska komma ifråga. Detta för att undvika att lågbeskattad olja används i motordrivna fordon. Det är inte aktuellt att göra några undantag från den principen när det gäller jordbruket.</P> <P class="p202 ft2">Ändringarna föreslås träda i kraft den 1 januari 2008. Förslaget föranleder ändringar i 6 a kap. 1 §, 9 kap. 8 § samt 11 kap. 12 § lagen (1994:1776) om skatt på energi.</P> </DIV> <DIV id="id_2"> <P class="p66 ft2">Prop. 2007/08:11</P> <P class="p27 ft2">51</P> </DIV> </DIV> </DIV> <DIV id="page_52"> <DIV id="p52dimg1"> <INGENBILD zsrc="GV031152x1.jpg/" id="p52img1"> </DIV> <TABLE cellpadding=0 cellspacing=0 class="t63"> <TR> <TD class="tr2 td84"><SPAN class="p81 ft2">4.8</SPAN> </TD> <TD class="tr2 td85"><SPAN class="p82 ft26">Sänkt energiskatt på el i norra Sverige</SPAN> </TD> <TD class="tr2 td29"><SPAN class="p9 ft11">Prop. 2007/08:11</SPAN> </TD> </TR> </TABLE> <P class="p307 ft2">Regeringens förslag: Den lägre energiskattesatsen på el, som gäller för förbrukning i hushålls- och servicesektorerna i vissa kommuner i norra Sverige, sänks med 3 öre per kWh från och med den 1 januari 2008.</P> <P class="p308 ft2">Promemorians förslag: Stämmer överens med regeringens förslag.</P> <P class="p116 ft7">Remissinstanserna: <SPAN class="ft3">Svensk Fjärrvärme </SPAN>anser att en subvention för konsumenter av värme i norra Sverige bör vara oberoende av vilket energislag som används och att därför även uppvärmning som sker genom användning av pellets, olja och fjärrvärme bör omfattas av subventionen. <SPAN class="ft3">Svenska Naturskyddsföreningen </SPAN>motsätter sig inte förslaget, men menar att en kompensation i form av en nedsatt energiskatt på el är olycklig ur miljösynpunkt då den motverkar en effektivisering av energianvändningen.</P> <P class="p309 ft10">Skälen för regeringens förslag: Den lägre energiskattenivån på el i norra Sverige, för närvarande 20,1 öre per kWh jämfört med 26,1 öre per kWh i södra Sverige, omfattar alla kommuner i Norrbottens, Västerbottens och Jämtlands län samt kommunerna Sollefteå, Ånge, Örnsköldsvik, Ljusdal, Malung, Mora, Orsa, Älvdalen och Torsby. Dessa skattenivåer gäller för förbrukning i hushålls- och servicesektorerna, medan en lägre skattenivå om 0,5 öre per kWh gäller för förbrukning av el inom industrin, jordbruket, skogsbruket och vattenbruket i hela landet.</P> <P class="p281 ft7">När skattedifferentieringen mellan norra och södra Sverige infördes, den 1 juli 1981, motiverades den med skillnader i klimatet. Den högre elförbrukningen i den norra, kallare delen av landet kompenserades med en lägre skattesats. Kurvor över medeltemperaturen (isotermer) användes för att dra gränsen mellan norra och södra delen av landet. Med hänsyn till ökade kostnader för eluppvärmning ansåg regeringen redan i budgetpropositionen för 2007 (prop. 2006/07:1, volym 1, avsnitt 5.6.1, s. 154) att den reducerade energiskattesatsen i de norra delarna av landet borde sänkas med 3 öre per kWh. En sådan åtgärd förutsätter dock ett godkännande från kommission från statsstödssynpunkt, eftersom servicesektorns företag i de norra delarna av landet betalar en lägre energiskatt på el än motsvarande företag i övriga delar av landet. Regeringen bedömde därför att den ytterligare reduceringen kunde träda i kraft först den 1 januari 2008.</P> <P class="p310 ft7">Kommissionen har den 16 maj 2007 beslutat att godkänna den ytterligare reduceringen av skattesatsen (EUT C 173, 26.7.2007, s. 1). Den sänkning som aviserades i budgetpropositionen för 2007 föreslås därför nu genomföras från kommande årsskifte. Vid angivandet av skattesatsen i lagen (1994:1776) om skatt på energi tas hänsyn till indexuppräkningen, jfr tabellen i avsnitt 4.4.</P> <P class="p311 ft2">Ändringarna föreslås träda i kraft den 1 januari 2008. Förslaget föranleder ändringar i 11 kap. 3 § lagen om skatt på energi.</P> <P class="p312 ft2">52</P> </DIV> <DIV id="page_53"> <DIV id="p53dimg1"> <INGENBILD zsrc="GV031153x1.jpg/" id="p53img1"> </DIV> <TABLE cellpadding=0 cellspacing=0 class="t64"> <TR> <TD class="tr2 td84"><SPAN class="p81 ft2">4.9</SPAN> </TD> <TD class="tr2 td85"><SPAN class="p82 ft26">Höjda elproduktionsskatter</SPAN> </TD> <TD class="tr2 td29"><SPAN class="p9 ft11">Prop. 2007/08:11</SPAN> </TD> </TR> </TABLE> <P class="p313 ft10">Regeringens förslag: Skatten på termisk effekt i kärnkraftsreaktorer höjs med 24 procent till 12 648 kronor per megawatt och månad. Samtidigt höjs fastighetsskatten för vattenkraftverk från 1,2 procent till 1,7 procent. Tillsammans med den tillfälliga höjningen av skatten med 0,5 procent under taxeringsåren <NOBR>2007–2011</NOBR> kommer fastighetsskatten för vattenkraftverk från och med 2008 därmed att uppgå till 2,2 procent. Höjningarna träder i kraft den 1 januari 2008.</P> <P class="p314 ft2">Promemorians förslag: Stämmer överens med regeringens förslag.</P> <P class="p294 ft17"><SPAN class="ft10">Remissinstanserna: </SPAN>Svenskt Näringsliv<SPAN class="ft10">, </SPAN>Svensk Energi<SPAN class="ft10">, </SPAN>E.ON Sverige AB <SPAN class="ft10">och </SPAN>Projektet Basindustririket <SPAN class="ft10">avstyrker förslaget, eftersom det inte tillgodoser industrins behov av långsiktighet och medför ökade produktionskostnader som i sin tur riskerar leda till minskade investeringar i berörda elproduktionsanläggningar. </SPAN>Statens energimyndighet <SPAN class="ft10">påpekar också denna risk. Svenskt Näringsliv och E.ON anser i vart fall att såväl genomförda som planerade effektökningar bör undantas från skattehöjningarna. E.ON menar vidare att kärnkraftsskatten bör tas bort i sin helhet samt att fastighetsskatten på vattenkraft bör minskas successivt. Svenskt Näringsliv, Svensk Energi och E.ON hävdar också att höjningen av fastighetsskatten på vattenkraftverk motverkar elcertifikatsystemets syfte att främja förnybar elproduktion.</SPAN></P> <P class="p315 ft10">Skälen för regeringens förslag: Uttaget av kärnkraftsskatt regleras i lagen (2000:466) om skatt på termisk effekt i kärnkraftsreaktorer. Kärnkraftsskatten är en fast skatt som betalas av kärnkraftsproducenterna och baseras på kärnkraftsreaktorernas termiska effekt, dvs. dess värmeproduktionsförmåga. Skatten är således oberoende av hur mycket el som produceras i en kärnkraftsreaktor. Kärnkraftsskatten tas ut för varje månad med 10 200 kronor per megawatt av den högsta tillåtna termiska effekten i kärnkraftsreaktorn. Vid avställning av en reaktor under längre sammanhängande tid än 90 dagar betalas dock ingen skatt för de överskjutande dagarna.</P> <P class="p316 ft10">Uttaget av fastighetsskatt regleras i lagen (1984:1052) om statlig fastighetsskatt. För vattenkraftverk utgör fastighetsskatten 1,2 procent av taxeringsvärdet för varje beskattningsår. 2006 höjdes skattesatsen för vattenkraftverk från 0,5 procent till 1,2 procent. Samtidigt höjdes skattesatsen tillfälligt för vattenkraftverk med 0,5 procent till sammanlagt</P> <P class="p317 ft2">1,7 procent. Den tillfälliga höjningen gäller under taxeringsåren 2007– 2011, se lagen (2006:2) om fastighetsskatt avseende vissa elproduktionsenheter vid <NOBR>2007–2011</NOBR> års taxeringar.</P> <P class="p294 ft37">Höjda elproduktionsskatter innebär ökad beskattning av ekonomiska resurser som finns i begränsad mängd. Senare års ökande elpris har inte motsvarats av ökade produktionskostnader inom kärn- och vattenkraften. De höga vinster som görs på kärn- och vattenkraftsproducerad el beror i stället på att andra, och dyrare, produktionstekniker ofta svarar för marginalproduktionen av el. Priset på el bestäms av kostnaden för denna marginalproduktion. Systemet med handel med utsläppsrätter har också bidragit till höjda elpriser och därmed ökat företagens vinster. Det beror på att de bränslen som används för marginalproduktion av el som regel är</P> <P class="p318 ft2">53</P> </DIV> <DIV id="page_54"> <DIV id="p54dimg1"> <INGENBILD zsrc="GV031154x1.jpg/" id="p54img1"> </DIV> <P class="p319 ft2">av fossilt ursprung och därmed belastas med kostnader för utsläppsrätter. Prop. 2007/08:11 Genom höjda elproduktionsskatter beskattas dessa extravinster.</P> <P class="p42 ft7">Regeringen hyser förståelse för de farhågor som remissinstanserna framför avseende fastighetsskatten på vattenkraftverk. Det är viktigt att de möjligheter som finns att effektivisera befintliga vattenkraftverk och att bygga ut sådan vattenkraft som ingår i elcertifikatsystemet tas tillvara. Förändringar i fastighetsskatten för vattenkraftverk ska därför beakta och balanseras utifrån att den önskade effektiviseringen och utbyggnaden av vattenkraften inte motverkas. Regeringen gör bedömningen att den nu föreslagna höjningen endast marginellt påverkar förutsättningarna för en fortsatt effektivisering och utbyggnad av vattenkraft inom ramen för elcertifikatsystemet.</P> <P class="p320 ft10">Regeringen anser att elproduktionsskatterna kan höjas utan att företagens möjligheter till effektivisering och utbyggnad äventyras i alltför stor utsträckning. Skatten på termisk effekt i kärnkraftsreaktorer bör höjas med 24 procent. Efter en sådan höjning kommer skatten att uppgå till 12 648 kronor per megawatt och månad. Fastighetsskatten för vattenkraftverk bör höjas från 1,2 procent till 1,7 procent av taxeringsvärdet. Tillsammans med den tillfälliga höjningen av skatten med 0,5 procent under taxeringsåren <NOBR>2007–2011</NOBR> kommer fastighetsskatten för vattenkraftverk från och med 2008 därmed att uppgå till 2,2 procent. Regeringen är inte nu beredd att undanta genomförda eller framtida effektökningar eller sådan elproduktion som ingår i elcertifikatsystemet från skattehöjningarna.</P> <P class="p321 ft10">De föreslagna höjningarna innebär högre fasta kostnader för producenterna av el från kärn- och vattenkraft. Den ökade kostnaden för kärnkraftsproducenterna beräknas uppgå till i genomsnitt 1,1 öre per kWh. För vattenkraftsproducenterna beräknas den ökade kostnaden uppgå till i genomsnitt 1,0 öre per kWh. På en avreglerad elmarknad får dock, på kort sikt, en höjd fast kostnad inte något genomslag på elpriset.</P> <P class="p320 ft37">Ändringarna föreslås träda i kraft den 1 januari 2008. Förslaget föranleder ändringar i 3 § lagen om statlig fastighetsskatt, 2 och 5 §§ lagen om skatt på termisk effekt i kärnkraftsreaktorer och 1 § lagen om fastighetsskatt avseende vissa elproduktionsenheter vid <NOBR>2007–2011</NOBR> års taxeringar.</P> <P class="p322 ft1">5 Övriga punktskattefrågor</P> <P class="p323 ft26"><SPAN class="ft2">5.1</SPAN><SPAN class="ft25">Höjd skatt på öl och sänkt skatt på vin samt andra jästa drycker än vin eller öl</SPAN></P> <P class="p324 ft2">Regeringens förslag: Skatten på öl höjs från 1,47 kronor till 1,66 kronor per volymprocent alkohol och liter. Skatten på vin samt andra jästa drycker än vin eller öl sänks från 22,08 kronor till 21,58 kronor per liter för drycker med en alkoholhalt över 8,5 men inte över 15 volymprocent. Ändringarna träder i kraft den 1 januari 2008.</P> <TABLE cellpadding=0 cellspacing=0 class="t65"> <TR> <TD class="tr9 td265"><SPAN class="p9 ft2">Promemorians förslag: Stämmer överens med regeringens förslag.</SPAN> </TD> <TD class="tr9 td185"><SPAN class="p11 ft2">54</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="page_55"> <DIV> <DIV id="id_1"> <P class="p146 ft17"><SPAN class="ft10">Remissinstanserna: </SPAN>Statens folkhälsoinstitut <SPAN class="ft10">och </SPAN><NOBR>IOGT-NTO</NOBR> <SPAN class="ft10">är för en höjning av ölskatten. Statens folkhälsoinstitut anser dock att det ur folkhälsosynpunkt är att föredra att höja ölskatten ytterligare och att avstå från en sänkning av skatten på vin. För att åtgärda den befintliga illegala hanteringen av alkohol i samhället är det inte försvarbart att från politiskt håll öka tillgängligheten ytterligare. </SPAN><NOBR><SPAN class="ft10">IOGT-NTO</SPAN></NOBR><SPAN class="ft10"> avråder starkt från skattesänkningen på vin. För att minska efterfrågan bör såväl skatten på öl som vin höjas. </SPAN>Svenskt Näringsliv<SPAN class="ft10">, </SPAN>Sveriges Bryggerier<SPAN class="ft10">, </SPAN>Handelns Utredningsinstitut <SPAN class="ft10">och </SPAN>Svensk Dagligvaruhandel <SPAN class="ft10">stödjer inte förslaget att höja ölskatten, eftersom det kommer att leda till en ökad smuggling och privatinförsel av öl. Svenskt Näringsliv menar att det vore mer logiskt att enbart sänka skatten på vin. Sveriges Bryggerier anser att ölskatten i stället bör sänkas. Svensk Dagligvaruhandel påpekar att samhällets strävan borde vara att styra konsumtionen mot legala kanaler och låga alkoholalternativ, såsom folköl. Förslaget att höja skatten på öl går i motsatt riktning.</SPAN></P> <P class="p284 ft10">Skälen för regeringens förslag: Som ett led i finansieringen av jobbskatteavdraget och andra skattesänkningar som regeringen i budgetpropositionen för 2008 bedömer bör genomföras föreslås en justering av alkoholskatten. Regeringen anser, i likhet med <SPAN class="ft17">Svenskt Näringsliv</SPAN>, <SPAN class="ft17">Sveriges Bryggerier</SPAN>, <SPAN class="ft17">Handelns Utredningsinstitut </SPAN>och <SPAN class="ft17">Svensk Dagligvaruhandel </SPAN>att det är problematiskt med den olagliga alkoholinförseln. Det är angeläget att myndigheterna bekämpar denna införsel. Skatten på öl är i dag 1,47 kronor per volymprocent alkohol och liter. Ölskatten har varit oförändrad sedan den 1 augusti 1998. Den begränsade höjning av ölskatten som nu föreslås motsvarar inflationen från denna tidpunkt. Enligt regeringens uppfattning bör höjningen inte få någon större betydelse för försäljningen och införseln av öl. Mot bakgrund härav föreslår regeringen en mindre höjning av ölskatten till 1,66 kronor per volymprocent alkohol och liter. Skattehöjningen för en burk öl, 50 cl, med en alkoholhalt på 5,2 volymprocent blir 62 öre inklusive mervärdesskatt.</P> <P class="p325 ft10">Enligt gällande <NOBR>EG-regler</NOBR> tas skatt på öl respektive vin ut på olika sätt. Till skillnad från skatt på öl, som tas ut med ett belopp per volymprocent alkohol och liter, tas skatt på vin ut med ett belopp per liter. Skatten på vin är 22,08 kronor per liter för vin med en alkoholhalt över 8,5 men inte över 15 volymprocent. Detta motsvarar 1,69 kronor per volymprocent alkohol och liter på ett vin med 13 volymprocent.</P> <P class="p273 ft10">Det bör, enligt regeringes mening, inte föreligga någon skillnad i beskattningen mellan öl respektive vin per volymprocent alkohol och liter. Även utifrån <NOBR>EG-bestämmelserna</NOBR> finns det skäl för en överensstämmelse mellan skatten på vin och skatten på öl. En mindre sänkning av skatten på vin med en alkoholhalt över 8,5 men inte över 15 volymprocent föreslås därför från nuvarande 22,08 kronor till 21,58 kronor per liter vin. Skatten blir då 1,66 kronor per volymprocent alkohol och liter på ett vin med alkoholhalten 13 procent. Skattesänkningen för en flaska vin, 75 cl, med en alkoholhalt över 8,5 men inte över 15 volymprocent blir då 47 öre inklusive mervärdesskatt. Skatten på andra jästa drycker än vin eller öl sänks på samma sätt som skatten på vin, eftersom denna grupp av produkter enligt gällande <NOBR>EG-direktiv</NOBR> på alkoholskatteområdet ska beskattas på samma sätt som vin (rådets</P> </DIV> <DIV id="id_2"> <P class="p66 ft2">Prop. 2007/08:11</P> <P class="p27 ft2">55</P> </DIV> </DIV> </DIV> <DIV id="page_56"> <P class="p319 ft2">direktiv 92/83/EEG av den 19 oktober 1992 om harmonisering av Prop. 2007/08:11 strukturerna för punktskatter på alkohol och alkoholdrycker, EGT L 316,</P> <P class="p17 ft2">31.10.1992, s. 21, Celex 392L0083).</P> <P class="p41 ft7">Regeringen föreslår även att den skatt som i vissa fall tas ut vid privat import av alkoholvaror från tredje land justeras på motsvarande sätt som skatten på öl och vin.</P> <P class="p41 ft2">Ändringarna föreslås träda i kraft den 1 januari 2008 och föranleder ändringar i <NOBR>2–4</NOBR> §§ lagen (1994:1564) om alkoholskatt och i 4 kap. 3 § lagen (1994:1551) om frihet från skatt vid import, m.m.</P> <TABLE cellpadding=0 cellspacing=0 class="t66"> <TR> <TD class="tr1 td84"><SPAN class="p81 ft2">5.2</SPAN> </TD> <TD class="tr1 td258"><SPAN class="p82 ft26">Höjd tobaksskatt</SPAN> </TD> <TD class="tr1 td158"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr18 td259"><SPAN class="p9 ft47">&nbsp;</SPAN> </TD> <TD class="tr17 td158"><SPAN class="p9 ft46">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr4 td260"><SPAN class="p326 ft10">Regeringens förslag: Styckeskatten på cigaretter höjs med 3 öre från</SPAN> </TD> <TD class="tr4 td158"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr5 td260"><SPAN class="p326 ft7">28 öre till 31 öre per cigarett. Skatten på röktobak höjs från 975</SPAN> </TD> <TD class="tr5 td158"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr4 td260"><SPAN class="p326 ft10">kronor till 1 560 kronor per kg och skatten på snus från 246 kronor till</SPAN> </TD> <TD class="tr4 td158"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr5 td260"><SPAN class="p52 ft7">336 kronor per kg. Ändringarna träder i kraft den 1 januari 2008.</SPAN> </TD> <TD class="tr5 td158"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr5 td260"><SPAN class="p327 ft10">Beskattningen av privatinförsel av cigaretter från Slovenien upphör</SPAN> </TD> <TD class="tr5 td158"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr4 td260"><SPAN class="p328 ft10">att gälla. Ändringarna träder i kraft den 1 januari 2008 men tillämpas</SPAN> </TD> <TD class="tr4 td158"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr5 td260"><SPAN class="p52 ft7">retroaktivt från och med den 1 juli 2007.</SPAN> </TD> <TD class="tr5 td158"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr30 td261"><SPAN class="p9 ft83">&nbsp;</SPAN> </TD> <TD class="tr28 td158"><SPAN class="p9 ft79">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr14 td266"><SPAN class="p10 ft2">Promemorians förslag: Stämmer överens med regeringens förslag.</SPAN> </TD> <TD class="tr14 td158"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr5 td266"><SPAN class="p10 ft7">Remissinstanserna: <SPAN class="ft3">House of Prince AB </SPAN>anför att bolaget noterar en</SPAN> </TD> <TD class="tr5 td158"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr5 td266"><SPAN class="p9 ft7">betydande minskning av totalmarknaden för cigaretter vilket bolaget</SPAN> </TD> <TD class="tr5 td158"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr4 td266"><SPAN class="p9 ft2">befarar till en stor del beror på ökad smuggling och privatimport.</SPAN> </TD> <TD class="tr4 td158"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr5 td266"><SPAN class="p9 ft11">Bolagets slutsats baseras på tidigare erfarenheter av skattehöjningar och</SPAN> </TD> <TD class="tr5 td158"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr5 td266"><SPAN class="p9 ft11">analyser av konsumtionsutvecklingen. Den föreslagna skattehöjningen på</SPAN> </TD> <TD class="tr5 td158"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr4 td266"><SPAN class="p9 ft10">cigaretter anser bolaget kommer att förvärra detta ytterligare. Bolaget</SPAN> </TD> <TD class="tr4 td158"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr5 td266"><SPAN class="p9 ft7">ifrågasätter ökningen av skatten på röktobak eftersom bolaget drar</SPAN> </TD> <TD class="tr5 td158"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr5 td266"><SPAN class="p9 ft11">slutsatsen att skatten enligt förslaget kommer att överstiga den föreslagna</SPAN> </TD> <TD class="tr5 td158"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr4 td266"><SPAN class="p9 ft2">minimipunktskatten på cigaretter. <SPAN class="ft3">Philip Morris AB </SPAN>anför att bolaget</SPAN> </TD> <TD class="tr4 td158"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr5 td266"><SPAN class="p9 ft7">stödjer användningen av skattepolitiska åtgärder för att främja</SPAN> </TD> <TD class="tr5 td158"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr5 td266"><SPAN class="p9 ft7">folkhälsomål. Emellertid, för att skatte- och prisåtgärder ska vara</SPAN> </TD> <TD class="tr5 td158"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr4 td266"><SPAN class="p9 ft2">effektiva i att motverka användningen av tobak, är det, enligt bolaget,</SPAN> </TD> <TD class="tr4 td158"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr5 td266"><SPAN class="p9 ft10">viktigt att höga skatter och priser inte får oönskade bieffekter t.ex. ökad</SPAN> </TD> <TD class="tr5 td158"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr5 td266"><SPAN class="p9 ft10">efterfrågan på insmugglade produkter, produktförfalskningar och ökning</SPAN> </TD> <TD class="tr5 td158"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr4 td266"><SPAN class="p9 ft11">av den lagliga gränsöverskridande handeln. Bolaget anser att regeringen</SPAN> </TD> <TD class="tr4 td158"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr5 td266"><SPAN class="p9 ft10">bör introducera förebyggande åtgärder så att produkter för vilka svensk</SPAN> </TD> <TD class="tr5 td158"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr5 td266"><SPAN class="p9 ft11">punktskatt inte är betald, inte kan komma in på marknaden. Bolaget anför</SPAN> </TD> <TD class="tr5 td158"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr4 td266"><SPAN class="p9 ft10">vidare att den nuvarande beskattningen av cigaretter bör omstruktureras</SPAN> </TD> <TD class="tr4 td158"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr5 td266"><SPAN class="p9 ft11">så att den värdebaserade delen sänks och styckskatten höjs. Bolaget anför</SPAN> </TD> <TD class="tr5 td158"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr5 td266"><SPAN class="p9 ft7">vidare att det är viktigt att tillräckligt med tid ges för att ändra</SPAN> </TD> <TD class="tr5 td158"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr4 td266"><SPAN class="p9 ft10">cigarettpaketen för att reflektera de nya priserna efter skattehöjningen.</SPAN> </TD> <TD class="tr4 td158"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr5 td266"><SPAN class="p9 ft7">Bolaget skulle uppskatta om datumet för ikraftträdande av skatte-</SPAN> </TD> <TD class="tr5 td158"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr5 td266"><SPAN class="p9 ft7">förändringarna skjuts upp till den 1 mars 2008.</SPAN> </TD> <TD class="tr5 td158"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr4 td266"><SPAN class="p10 ft10">Skälen för regeringens förslag: Som ett led i finansieringen av jobb-</SPAN> </TD> <TD class="tr4 td158"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr5 td266"><SPAN class="p9 ft10">skatteavdraget och andra skattesänkningar som regeringen i budget-</SPAN> </TD> <TD class="tr5 td158"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr5 td266"><SPAN class="p9 ft11">propositionen för 2008 bedömer bör genomföras föreslås en viss höjning</SPAN> </TD> <TD class="tr5 td158"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr4 td266"><SPAN class="p9 ft10">av tobakskatten. Skatten på cigaretter tas för närvarande ut med 28 öre</SPAN> </TD> <TD class="tr4 td158"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr4 td266"><SPAN class="p9 ft10">per styck och med 39,2 procent av detaljhandelspriset. Av folkhälsoskäl</SPAN> </TD> <TD class="tr4 td158"><SPAN class="p11 ft2">56</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="page_57"> <DIV> <DIV id="id_1"> <P class="p272 ft7">är det viktigt att priset på cigaretter inte är alltför lågt. Samtidigt måste hänsyn tas till priset för cigaretter i närliggande länder samt risken för ökad smuggling av cigaretter. Regeringen föreslår därför endast en mindre höjning av styckeskatten på cigaretter med 3 öre till 31 öre per cigarett. Detta beräknas leda till att den totala skatten, inklusive mervärdesskatt, höjs med 1 krona och 50 öre per förpackning med 20 cigaretter i den mest sålda priskategorin.</P> <P class="p284 ft10">Ändringen föreslås träda i kraft den 1 januari 2008. Regeringen har förståelse för önskan om ett senare ikraftträdande av skattehöjningen på cigaretter med hänsyn till behovet av att ändra cigarettpaketen. Den föreslagna höjningen av cigarettskatten är dock ett led i finansieringen av jobbskatteavdraget och andra föreslagna skattesänkningar som gäller från den 1 januari 2008. Regeringen är därför inte beredd att föreslå en senareläggning av ikraftträdandet.</P> <P class="p273 ft37">Enligt gällande <NOBR>EG-regler</NOBR> har medlemsstaterna möjlighet att ta ut en minimipunktskatt på cigaretter som säljs till ett lägre pris än detaljhandelspriset på cigaretter i nämnda priskategori, förutsatt att denna punktskatt inte överskrider den punktskatt som tas ut på cigaretter i nämnda priskategori. Detta innebär att som mest får det skattebelopp som har fastställts för cigaretter i den mest efterfrågade priskategorin tas ut för cigaretter som har ett lägre detaljhandelspris än dessa.</P> <P class="p273 ft37">Sedan den 1 mars 2003 tas en minimipunktskatt ut för lågpriscigaretter i Sverige. Minimipunktskatten tas sedan den 1 januari 2006 ut med 100 procent av skatten på cigaretter i den mest efterfrågade priskategorin. Regeringen fastställer senast den 30 november det innevarande året den mest efterfrågade priskategorin av cigaretter och den minimipunktskatt som ska tas ut det nästkommande kalenderåret. Den nu föreslagna skattehöjningen beräknas, med oförändrade marginaler, medföra att priset på cigaretter i den mest efterfrågade priskategorin kommer att höjas till 47 kronor och 50 öre per förpackning med 20 cigaretter från den 1 januari 2008. För att skattehöjningen ska få genomslag på minimipunktskatten redan från den 1 januari 2008 föreslår regeringen att minimipunktskatten för 2008, med undantag från de regler som normalt gäller för fastställandet av denna, ska fastställas till 1 krona och 24 öre per cigarett. Priset på lågpriscigaretter varierar, men många kostar i dag 35 kronor per förpackning med 20 cigaretter. För lågpriscigaretter blir skattehöjningen, inklusive mervärdesskatt, densamma som för cigaretter i den mest sålda priskategorin, 1 krona och 50 öre.</P> <P class="p153 ft10">Efter den senaste höjningen av skatten på röktobak (rulltobak och piptobak) till 975 kronor per kg den 1 januari 2007 kvarstår ännu en skatteskillnad mellan skatten på röktobak och skatten på cigaretter i den mest efterfrågade priskategorin. Efter den föreslagna höjningen av cigarettskatten uppgår skatten på sådana cigaretter, omräknad till kronor per kg, till 1 650 kronor. Regeringen föreslår därför att skatten på röktobak höjs ytterligare, till 1 560 kronor per kg, från och med den 1 januari 2008. För en förpackning med 40 gram medför det en skattehöjning med 29 kronor och 25 öre inklusive mervärdesskatt.</P> <P class="p173 ft10">Skatten på snus höjdes den 1 januari 2007 från 123 kronor till 246 kronor per kg. Av folkhälsoskäl bör även skatten på snus höjas. Regeringen föreslår därför att skatten på snus höjs till 336 kronor per kg från och med den 1 januari 2008. För en dosa portionssnus à 24 gram</P> </DIV> <DIV id="id_2"> <P class="p66 ft2">Prop. 2007/08:11</P> <P class="p27 ft2">57</P> </DIV> </DIV> </DIV> <DIV id="page_58"> <P class="p319 ft2">medför det en skattehöjning med 2 kronor och 70 öre inklusive mer- Prop. 2007/08:11 värdesskatt. För en dosa lössnus à 50 gram medför det en skattehöjning</P> <P class="p17 ft2">med 5 kronor och 63 öre inklusive mervärdesskatt.</P> <P class="p42 ft10">Motsvarande höjning av beskattningen bör även ske beträffande cigaretter och röktobak som, utöver vissa mängder, beskattas vid införsel till Sverige från vissa nya medlemsstater enligt bestämmelserna i lagen (2004:228) om beskattning av viss privatinförsel av tobaksvaror. För cigaretter fastställs skatten till samma belopp som den föreslagna minimipunktskatten, 1 krona och 24 öre per styck. Eftersom Slovenien har meddelat att landet från och med den 1 juli 2007 har uppnått den fastställda minimibeskattningen av cigaretter inom EU, vilket har bekräftats av kommissionen, finns det inte längre grund för att beskatta privatinförsel av cigaretter från Slovenien. Regeringen föreslår därför att beskattningsbestämmelserna i detta avseende upphör att gälla från och med den 1 januari 2008 och inte tillämpas från och med den 1 juli 2007.</P> <P class="p329 ft2">Även beträffande den skatt som i vissa fall tas ut vid privat import av tobaksvaror från tredje land föreslås motsvarande höjning av skatten på cigaretter, röktobak och snus.</P> <P class="p42 ft2">De föreslagna tobaksskatteändringarna föranleder ändringar i 2, 8 och 35 §§ lagen (1994:1563) om tobaksskatt samt i 1 och 2 §§ lagen (2004:228) om beskattning av viss privatinförsel av tobaksvaror och i 4 kap. 3 § lagen (1994:1551) om frihet från skatt vid import, m.m.</P> <TABLE cellpadding=0 cellspacing=0 class="t67"> <TR> <TD class="tr1 td84"><SPAN class="p81 ft2">5.3</SPAN> </TD> <TD class="tr1 td258"><SPAN class="p82 ft26">Sänkt lotteriskatt</SPAN> </TD> <TD class="tr1 td158"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr17 td259"><SPAN class="p9 ft46">&nbsp;</SPAN> </TD> <TD class="tr31 td158"><SPAN class="p9 ft84">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr5 td260"><SPAN class="p52 ft7">Regeringens förslag: Lotteriskatten sänks från 36 procent till 35</SPAN> </TD> <TD class="tr5 td158"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr4 td260"><SPAN class="p52 ft11">procent av den behållning som återstår sedan de sammanlagda vinster</SPAN> </TD> <TD class="tr4 td158"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr5 td260"><SPAN class="p52 ft10">som betalats ut till vinnarna i lotteriet räknats av från de sammanlagda</SPAN> </TD> <TD class="tr5 td158"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr5 td260"><SPAN class="p52 ft7">insatserna. Ändringen träder i kraft den 1 januari 2008.</SPAN> </TD> <TD class="tr5 td158"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr30 td261"><SPAN class="p9 ft83">&nbsp;</SPAN> </TD> <TD class="tr28 td158"><SPAN class="p9 ft79">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr14 td266"><SPAN class="p10 ft2">Promemorians förslag: Stämmer överens med regeringens förslag.</SPAN> </TD> <TD class="tr14 td158"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr5 td266"><SPAN class="p10 ft7">Remissinstanserna: <SPAN class="ft3">AB Trav och Galopp </SPAN>(<SPAN class="ft3">ATG</SPAN>) har inget att erinra</SPAN> </TD> <TD class="tr5 td158"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr4 td266"><SPAN class="p9 ft2">mot den föreslagna ändringen. Bolaget poängterar att samtidigt som</SPAN> </TD> <TD class="tr4 td158"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr5 td266"><SPAN class="p9 ft7">lotteriskatten höjdes den 1 juli 1997 breddades skattebasen så att</SPAN> </TD> <TD class="tr5 td158"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr5 td266"><SPAN class="p9 ft11">bråkdelar och oinlösta vinster också beskattades. Bolagets önskan är att</SPAN> </TD> <TD class="tr5 td158"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr4 td266"><SPAN class="p9 ft2">dessa ska undantas från beskattning.</SPAN> </TD> <TD class="tr4 td158"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr5 td266"><SPAN class="p10 ft7">Skälen för regeringens förslag: Enligt lagen (1991:1482) om</SPAN> </TD> <TD class="tr5 td158"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr5 td266"><SPAN class="p9 ft7">lotteriskatt (lotteriskattelagen) ska lotteriskatt betalas till staten för</SPAN> </TD> <TD class="tr5 td158"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr4 td266"><SPAN class="p9 ft10">svenskt lotteri. Lotteriskatt tas ut med 36 procent av den behållning som</SPAN> </TD> <TD class="tr4 td158"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr5 td266"><SPAN class="p9 ft10">återstår sedan de sammanlagda vinster som betalats ut till vinnarna i</SPAN> </TD> <TD class="tr5 td158"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr5 td266"><SPAN class="p9 ft11">lotteriet räknats av från de sammanlagda insatserna. Det är i dag endast</SPAN> </TD> <TD class="tr5 td158"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr4 td266"><SPAN class="p9 ft2">ATG:s lotteriverksamhet som beskattas enligt lotteriskattelagen.</SPAN> </TD> <TD class="tr4 td158"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr5 td266"><SPAN class="p9 ft7">Återstoden av ATG:s behållning, efter betalning av lotteriskatt och</SPAN> </TD> <TD class="tr5 td158"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr5 td266"><SPAN class="p9 ft7">avdrag för omkostnader, tillfaller på olika sätt hästsporten i Sverige.</SPAN> </TD> <TD class="tr5 td158"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr4 td266"><SPAN class="p10 ft10">Lotteriskatten höjdes från 35 procent till 36 procent från och med den</SPAN> </TD> <TD class="tr4 td158"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr5 td266"><SPAN class="p9 ft10">1 juli 1997. Vid denna tidpunkt var utvecklingen för ATG god och trav-</SPAN> </TD> <TD class="tr5 td158"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr5 td266"><SPAN class="p9 ft11">och galoppsporten kunde enligt regeringens bedömning bära en höjning</SPAN> </TD> <TD class="tr5 td158"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr4 td266"><SPAN class="p9 ft2">av lotteriskatten. Under senare tid har intäkterna för sporten dock</SPAN> </TD> <TD class="tr4 td158"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr4 td266"><SPAN class="p9 ft10">minskat. Lotteriskattesatsen bör därför återställas till den tidigare nivån.</SPAN> </TD> <TD class="tr4 td158"><SPAN class="p11 ft2">58</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="page_59"> <P class="p330 ft2">Regeringen föreslår att lotteriskatten sänks från 36 till 35 procent av den Prop. 2007/08:11 behållning som återstår sedan de sammanlagda vinster som betalats ut till</P> <P class="p17 ft2">vinnarna i lotteriet räknats av från de sammanlagda insatserna.</P> <P class="p106 ft7"><SPAN class="ft3">ATG </SPAN>har framfört vissa önskemål om ändringar av basen för lotteriskatten. Regeringen är dock inte beredd att föreslå någon ytterligare ändring eller sänkning av lotteriskatten. Regeringen har nyligen tillkallat en särskild utredare som ska föreslå en långsiktigt hållbar svensk spelreglering. Frågan om en hållbar beskattningsmodell kommer att behandlas av utredaren.</P> <P class="p106 ft2">Ändringen föreslås träda i kraft den 1 januari 2008 och föranleder ändring i 1 b § lotteriskattelagen.</P> <TABLE cellpadding=0 cellspacing=0 class="t68"> <TR> <TD class="tr32 td46"><SPAN class="p9 ft1">6</SPAN> </TD> <TD colspan=6 class="tr32 td267"><SPAN class="p56 ft1">Offentligfinansiella effekter</SPAN> </TD> <TD class="tr32 td86"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr32 td96"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr32 td77"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=10 class="tr32 td113"><SPAN class="p9 ft2">Samtliga förslag som lämnas i denna proposition har aviserats i</SPAN> </TD> </TR> <TR> <TD colspan=10 class="tr4 td113"><SPAN class="p9 ft2">budgetpropositionen för 2008 och där har även de offentligfinansiella</SPAN> </TD> </TR> <TR> <TD class="tr5 td46"><SPAN class="p9 ft10">effekterna</SPAN> </TD> <TD class="tr5 td77"><SPAN class="p102 ft7">av</SPAN> </TD> <TD class="tr5 td58"><SPAN class="p52 ft7">åtgärderna</SPAN> </TD> <TD colspan=2 class="tr5 td52"><SPAN class="p50 ft7">redovisats</SPAN> </TD> <TD class="tr5 td49"><SPAN class="p51 ft11">(se</SPAN> </TD> <TD class="tr5 td268"><SPAN class="p69 ft7">prop.</SPAN> </TD> <TD class="tr5 td86"><SPAN class="p19 ft7">2007/08:1,</SPAN> </TD> <TD colspan=2 class="tr5 td228"><SPAN class="p11 ft7">volym 1,</SPAN> </TD> </TR> <TR> <TD colspan=10 class="tr5 td113"><SPAN class="p9 ft11">avsnitt 5.11, s. 134). Nedan lämnas en sammanfattning av vad som anges</SPAN> </TD> </TR> <TR> <TD colspan=10 class="tr4 td113"><SPAN class="p9 ft10">i budgetpropositionen avseende den periodiserade nettoeffekten av de</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr5 td218"><SPAN class="p9 ft7">olika åtgärderna för 2008.</SPAN> </TD> <TD class="tr5 td205"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td77"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td49"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td268"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td86"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td96"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td77"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=10 class="tr5 td113"><SPAN class="p11 ft10">Den generella koldioxidskatten höjs med 6 öre per kg koldioxid, vilket</SPAN> </TD> </TR> <TR> <TD colspan=10 class="tr4 td113"><SPAN class="p9 ft10">beräknas öka intäkterna med 1,64 miljarder kronor. Energiskatten på</SPAN> </TD> </TR> <TR> <TD colspan=10 class="tr5 td113"><SPAN class="p9 ft11">diesel i miljöklass 1 och miljöklass 2 höjs med 20 öre per liter. Åtgärden</SPAN> </TD> </TR> <TR> <TD colspan=10 class="tr5 td113"><SPAN class="p9 ft7">förstärker intäkterna med 0,74 miljarder kronor. Avdraget för resor till</SPAN> </TD> </TR> <TR> <TD colspan=10 class="tr4 td113"><SPAN class="p9 ft10">och från arbetet höjs från 18 kronor till 18,50 kronor per mil. Åtgärden</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr5 td269"><SPAN class="p9 ft7">beräknas minska intäkterna med 0,14 miljarder kronor.</SPAN> </TD> <TD class="tr5 td96"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td77"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=10 class="tr5 td113"><SPAN class="p11 ft7">Jordbruket, skogsbruket och vattenbruket kompenseras för energi-</SPAN> </TD> </TR> <TR> <TD colspan=10 class="tr4 td113"><SPAN class="p9 ft11">skattehöjningen med motsvarande 0,06 miljarder kronor genom en höjd</SPAN> </TD> </TR> <TR> <TD colspan=10 class="tr5 td113"><SPAN class="p9 ft7">andel återbetalning (från 77 till 79 procent av full koldioxidskatt).</SPAN> </TD> </TR> <TR> <TD colspan=10 class="tr5 td113"><SPAN class="p9 ft7">Gränsen för återbetalning av skatt på bränslen och el för dessa</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr4 td117"><SPAN class="p9 ft2">verksamheter</SPAN> </TD> <TD class="tr4 td58"><SPAN class="p92 ft2">sänks (från</SPAN> </TD> <TD class="tr4 td205"><SPAN class="p61 ft2">1 000</SPAN> </TD> <TD class="tr4 td77"><SPAN class="p50 ft2">till</SPAN> </TD> <TD colspan=5 class="tr4 td214"><SPAN class="p11 ft10">500 kronor). Intäkterna bedöms</SPAN> </TD> </TR> <TR> <TD colspan=10 class="tr5 td113"><SPAN class="p9 ft10">minska med 0,07 miljarder kronor som en följd av den senare åtgärden,</SPAN> </TD> </TR> <TR> <TD colspan=10 class="tr5 td113"><SPAN class="p9 ft10">där effekten främst beror på att återbetalning nu sker från första kronan</SPAN> </TD> </TR> <TR> <TD colspan=10 class="tr4 td113"><SPAN class="p9 ft2">givet att gränsen har uppnåtts. Likaså sänks fordonsskatten för</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr5 td117"><SPAN class="p9 ft7">dieseldrivna</SPAN> </TD> <TD class="tr5 td58"><SPAN class="p9 ft7">personbilar,</SPAN> </TD> <TD class="tr5 td205"><SPAN class="p56 ft7">vilket</SPAN> </TD> <TD colspan=2 class="tr5 td156"><SPAN class="p93 ft7">innebär</SPAN> </TD> <TD class="tr5 td268"><SPAN class="p65 ft7">en</SPAN> </TD> <TD class="tr5 td86"><SPAN class="p331 ft7">utebliven</SPAN> </TD> <TD class="tr5 td96"><SPAN class="p9 ft7">intäkt</SPAN> </TD> <TD class="tr5 td77"><SPAN class="p11 ft7">på</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr5 td218"><SPAN class="p9 ft7">0,10 miljarder kronor.</SPAN> </TD> <TD class="tr5 td205"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td77"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td49"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td268"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td86"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td96"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td77"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=10 class="tr4 td113"><SPAN class="p11 ft10">Fastighetsskatten på vattenkraftverk föreslås ändrad genom en höjning</SPAN> </TD> </TR> <TR> <TD class="tr4 td46"><SPAN class="p9 ft2">från 1,2</SPAN> </TD> <TD class="tr4 td77"><SPAN class="p9 ft2">till</SPAN> </TD> <TD colspan=2 class="tr4 td270"><SPAN class="p9 ft2">1,7 procent. Detta</SPAN> </TD> <TD colspan=2 class="tr4 td156"><SPAN class="p50 ft11">innebär</SPAN> </TD> <TD colspan=3 class="tr4 td36"><SPAN class="p9 ft2">en intäktsförstärkning</SPAN> </TD> <TD class="tr4 td77"><SPAN class="p11 ft11">med</SPAN> </TD> </TR> </TABLE> <TABLE cellpadding=0 cellspacing=0 class="t69"> <TR> <TD class="tr5 td271"><SPAN class="p9 ft7">0,46 miljarder kronor (under taxeringsåren <NOBR>2007–2011</NOBR> är skattesatsen</SPAN> </TD> <TD class="tr5 td86"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td271"><SPAN class="p9 ft7">därtill förhöjd med 0,5 procentenheter). Skatten på den termiska effekten</SPAN> </TD> <TD class="tr5 td86"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td271"><SPAN class="p9 ft7">i kärnkraftverk höjs med 24 procent, vilket ger en budgetförstärkning</SPAN> </TD> <TD class="tr5 td86"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td271"><SPAN class="p9 ft7">med 0,56 miljarder kronor.</SPAN> </TD> <TD class="tr5 td86"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td271"><SPAN class="p10 ft2">Fordonsskatten på lätta lastbilar och bussar höjs så att differensen till</SPAN> </TD> <TD class="tr4 td86"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td271"><SPAN class="p9 ft7">fordonskatt på personbilar minskar ytterligare. Åtgärden beräknas öka</SPAN> </TD> <TD class="tr5 td86"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td271"><SPAN class="p9 ft7">intäkterna med 0,29 miljarder kronor.</SPAN> </TD> <TD class="tr5 td86"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td271"><SPAN class="p10 ft2">Skatterna på tobak och alkohol höjs med sammanlagt 2,27 miljarder</SPAN> </TD> <TD class="tr4 td86"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td271"><SPAN class="p9 ft7">kronor, varav tobak (höjd styckeskatt på cigaretter, höjd skatt på</SPAN> </TD> <TD class="tr5 td86"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td271"><SPAN class="p9 ft7">röktobak och snus) svarar för 1,93 miljarder kronor och alkohol (höjd</SPAN> </TD> <TD rowspan=2 class="tr8 td86"><SPAN class="p11 ft2">59</SPAN> </TD> </TR> <TR> <TD class="tr33 td271"><SPAN class="p9 ft85">&nbsp;</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="page_60"> <P class="p332 ft2">skatt på öl och sänkt skatt på vin samt andra drycker än vin eller öl) för Prop. 2007/08:11 0,34 miljarder kronor.</P> <P class="p119 ft2">Lotteriskatten sänks från 36 till 35 procent, vilket minskar intäkterna med 0,04 miljarder kronor.</P> <P class="p239 ft1">7 Författningskommentar</P> <P class="p333 ft26"><SPAN class="ft2">7.1</SPAN><SPAN class="ft25">Förslaget till lag om ändring i lagen (1984:1052) om statlig fastighetsskatt</SPAN></P> <P class="p334 ft3">3 §</P> <P class="p335 ft37">Ändringen i <SPAN class="ft50">första stycket punkten e</SPAN>, som behandlas i avsnitt 4.9, innebär att procentsatsen varpå skatten beräknas höjs. Vidare ändras <SPAN class="ft50">sjätte stycket </SPAN>med anledning av att kommissionens förordning (EG) nr 69/2001 av den 12 januari 2001 om tillämpningen av artiklarna 87 och 88 i <NOBR>EG-fördraget</NOBR> på stöd av mindre betydelse har ersatts av kommissionens förordning (EG) nr 1998/2006 av den 15 december 2006 om tillämpningen av artiklarna 87 och 88 i fördraget på stöd av mindre betydelse.</P> <P class="p336 ft26"><SPAN class="ft2">7.2</SPAN><SPAN class="ft25">Förslaget till lag om ändring i lagen (1991:1482) om lotteriskatt</SPAN></P> <P class="p337 ft3">1 b §</P> <P class="p338 ft2">Ändringen i <SPAN class="ft3">första stycket </SPAN>innebär att lotteriskatten sänks, jfr avsnitt 5.3.</P> <P class="p339 ft26"><SPAN class="ft2">7.3</SPAN><SPAN class="ft25">Förslaget till lag om ändring i lagen (1994:1551) om frihet från skatt vid import, m.m.</SPAN></P> <P class="p337 ft3">4 kap. 3 §</P> <P class="p277 ft2">Ändringen innebär en justering av skattebeloppen för cigaretter, röktobak, snus och vin, jfr avsnitten 5.1 och 5.2.</P> <P class="p339 ft26"><SPAN class="ft2">7.4</SPAN><SPAN class="ft25">Förslaget till lag om ändring i lagen (1994:1563) om tobaksskatt</SPAN></P> <P class="p334 ft3">2 §</P> <P class="p340 ft2">I <SPAN class="ft3">första stycket </SPAN>görs en höjning av styckeskatten på cigaretter från 28 öre till 31 öre per styck. Minimipunktskatten för cigaretter avseende år 2008 fastställs till 1 krona och 24 öre per cigarett. Ändringarna behandlas närmare i avsnitt 5.2.</P> <P class="p337 ft3">8 och 35 §§</P> <P class="p340 ft2">Ändringarna innebär att skatten på röktobak respektive skatten på snus höjs, jfr avsnitt 5.2.</P> <P class="p341 ft2">60</P> </DIV> <DIV id="page_61"> <TABLE cellpadding=0 cellspacing=0 class="t70"> <TR> <TD class="tr1 td84"><SPAN class="p81 ft2">7.5</SPAN> </TD> <TD class="tr1 td85"><SPAN class="p18 ft26">Förslaget till lag om ändring i lagen (1994:1564) om</SPAN> </TD> <TD class="tr1 td29"><SPAN class="p9 ft11">Prop. 2007/08:11</SPAN> </TD> </TR> <TR> <TD class="tr9 td84"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr9 td85"><SPAN class="p18 ft26">alkoholskatt</SPAN> </TD> <TD class="tr9 td29"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p342 ft3"><NOBR>2–4</NOBR> §§</P> <P class="p343 ft2">Ändringarna innebär att skatten på öl, vin och andra jästa drycker justeras. Skatten på öl höjs från 1,47 kronor till 1,66 kronor per volymprocent alkohol och liter. Skatten på vin samt andra jästa drycker än vin eller öl sänks från 22,08 kronor till 21,58 kronor per liter för drycker med en alkoholhalt över 8,5 men inte över 15 volymprocent. Ändringarna behandlas närmare i avsnitt 5.1.</P> <P class="p344 ft26"><SPAN class="ft2">7.6</SPAN><SPAN class="ft34">Förslaget till lag om ändring i lagen (1994:1776) om skatt på energi</SPAN></P> <P class="p33 ft2"><SPAN class="ft2">2</SPAN><SPAN class="ft22">kap</SPAN><SPAN class="ft86">.</SPAN></P> <P class="p345 ft3"><SPAN class="ft3">1</SPAN><SPAN class="ft87">§</SPAN></P> <P class="p343 ft7">Ändringarna i <SPAN class="ft3">första stycket </SPAN>innebär höjningar av skattesatserna. Höjningen av koldioxidskattesatserna behandlas i avsnitt 4.1 och de höjda energiskattesatserna för diesel i miljöklass 1 och 2 utvecklas i avsnitt 4.2. Samtliga skattesatser räknas upp med hänsyn till förändringen i konsumentprisindex mellan juni månad 2006 och juni månad 2007, se avsnitt 4.4. Det kalenderår för vilket indexuppräkning enligt bestämmelserna i 2 kap. 10 § ska påbörjas ändras därför i <SPAN class="ft3">tredje stycket </SPAN>till 2009.</P> <P class="p346 ft3">4 a §</P> <P class="p343 ft2">Skattebeloppen i <SPAN class="ft3">tredje </SPAN>stycket ändras till följd av den generellt höjda koldioxidskatten och förändringen i konsumentprisindex mellan juni månad 2006 och juni månad 2007, se avsnitt 4.1 och 4.4. Det kalenderår för vilket indexuppräkning enligt bestämmelserna i 2 kap. 10 § ska påbörjas ändras därför i <SPAN class="ft3">fjärde stycket </SPAN>till 2009.</P> <P class="p342 ft3">10 §</P> <P class="p347 ft2">Samtliga energi- och koldioxidskattesatser i lagen om skatt på energi ändras genom förslag i denna proposition till följd av förändringen i konsumentprisindex mellan juni månad 2006 och juni månad 2007, se avsnitt 4.4. Det kalenderår för vilket indexuppräkning enligt bestämmelserna i förevarande paragraf ska påbörjas ändras därför till 2009, vilket medför ändringar i paragrafens <SPAN class="ft3">första stycke</SPAN>.</P> <P class="p348 ft2">6 a kap.</P> <P class="p349 ft10"><SPAN class="ft17">1 § </SPAN><SPAN class="ft88">Punkten 14</SPAN></P> <P class="p347 ft10">Som framgår av avsnitt 4.7 kompenseras förbrukare av diesel för drift av arbetsmaskiner (andra motordrivna fordon än personbilar, lastbilar och bussar) inom yrkesmässig <NOBR>jordbruks-,</NOBR> skogsbruks- eller vattenbruksverksamhet för den höjda energiskatten på diesel. Detta sker genom att den procentuella befrielsen från koldioxidskatt för sådan bränsle-</P> <P class="p345 ft21">förbrukning höjs från dagens 77 procent till 79 procent.</P> <P class="p318 ft2">61</P> </DIV> <DIV id="page_62"> <DIV> <DIV id="id_1"> <P class="p17 ft89">Punkten 15</P> <P class="p350 ft37">Den hittillsvarande lydelsen av denna punkt reglerar skattelättnader för diesel som i de län som drabbades av stormen Gudrun förbrukats i arbetsmaskiner inom yrkesmässig skogsbruksverksamhet under tiden den 8 januari 2005 till och med utgången av år 2006, jfr prop. 2005/06:44 s. 30 ff. Skattelättnad med stöd av denna punkt avser endast den del av skatten som inte återbetalats med stöd av den generella nedsättningen av dieselolja som används i arbetsmaskiner inom yrkesmässig <NOBR>jordbruks-,</NOBR> skogsbruks- och vattenbruksverksamhet (se 6 a kap. 1 § 14).</P> <P class="p67 ft7">Eftersom den tidsperiod, som förbrukningen av dieseln ska ha skett för att ge rätt till skattelättnad enligt punkten 15, numera har gått ut bör punkten 15 av tydlighetsskäl upphöra att gälla. Då övergångsbestämmelserna anger att äldre bestämmelser fortfarande gäller för förhållanden som hänför sig till tiden före ikraftträdandet, innebär slopandet av innehållet i punkten 15 ingen inskränkning i möjligheterna att ges skattelättnad för diesel som förbrukats för aktuellt ändamål till och med utgången av år 2006.</P> <P class="p152 ft2"><SPAN class="ft2">9</SPAN><SPAN class="ft22">kap.</SPAN></P> <P class="p17 ft3"><SPAN class="ft3">7</SPAN><SPAN class="ft87">§</SPAN></P> <P class="p351 ft2">I paragrafen görs en ändring till följd av att 6 a kap. 1 § 15 upphör att gälla, jfr kommentaren i anslutning till detta lagrum.</P> <P class="p352 ft3">8 §</P> <P class="p353 ft2">Ändringarna i <SPAN class="ft3">andra stycket </SPAN>behandlas i avsnitt 4.7. De innebär dels en sänkning av gränsen för återbetalning från 1 000 kronor till 500 kronor, dels att hela skattebeloppet – och inte som hittills endast den del av beloppet som överstigit 1 000 kronor – betalas tillbaka.</P> <P class="p67 ft2">Slopandet av <SPAN class="ft3">tredje stycket </SPAN>är en följdändring av att 6 a kap. 1 § 15 upphör att gälla, jfr kommentaren i anslutning till detta lagrum.</P> <P class="p208 ft2"><SPAN class="ft2">11</SPAN><SPAN class="ft22">kap</SPAN><SPAN class="ft86">.</SPAN></P> <P class="p17 ft3"><SPAN class="ft3">3</SPAN><SPAN class="ft87">§</SPAN></P> <P class="p353 ft7">Ändringarna i <SPAN class="ft3">första stycket</SPAN>, som behandlas i avsnitten 4.4 och 4.8, innebär ändringar av skattesatserna. Vid fastställande av de nya skattesatserna har hänsyn tagits till förändringen i konsumentprisindex mellan juni månad 2006 och juni månad 2007. Det kalenderår för vilket indexuppräkning enligt bestämmelserna i 2 kap. 10 § ska påbörjas ändras därför i <SPAN class="ft3">andra stycket </SPAN>till 2009.</P> <P class="p108 ft2">.</P> <P class="p17 ft3"><SPAN class="ft3">12</SPAN><SPAN class="ft87">§</SPAN></P> <P class="p353 ft2">Ändringarna i <SPAN class="ft3">andra stycket </SPAN>behandlas i avsnitt 4.7. De innebär dels en sänkning av gränsen för återbetalning från 1 000 kronor till 500 kronor, dels att hela skattebeloppet – och inte som hittills endast den del av beloppet som överstigit 1 000 kronor – betalas tillbaka.</P> </DIV> <DIV id="id_2"> <P class="p17 ft2">Prop. 2007/08:11</P> <P class="p30 ft2">62</P> </DIV> </DIV> </DIV> <DIV id="page_63"> <TABLE cellpadding=0 cellspacing=0 class="t70"> <TR> <TD class="tr1 td97"><SPAN class="p11 ft2">7.7</SPAN> </TD> <TD class="tr1 td272"><SPAN class="p354 ft26">Förslaget till lag om ändring i inkomstskattelagen</SPAN> </TD> <TD class="tr1 td29"><SPAN class="p9 ft11">Prop. 2007/08:11</SPAN> </TD> </TR> <TR> <TD class="tr9 td97"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr9 td272"><SPAN class="p354 ft26">(1999:1229)</SPAN> </TD> <TD class="tr9 td29"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p355 ft2"><SPAN class="ft11">12</SPAN><SPAN class="ft90">kap</SPAN><SPAN class="ft86">.</SPAN></P> <P class="p345 ft3"><SPAN class="ft3">5</SPAN><SPAN class="ft87">§</SPAN></P> <P class="p356 ft2">Ändringarna i paragrafen, som behandlas i avsnitt 4.3, innebär att avdraget för utgifter för tjänsteresor med egen bil och förmånsbil höjs.</P> <P class="p355 ft3">27 §</P> <P class="p357 ft2">Ändringen i <SPAN class="ft3">tredje stycket</SPAN>, som behandlas i avsnitt 4.3, innebär att avdraget för arbetsresor med egen bil höjs.</P> <P class="p358 ft3">29 §</P> <P class="p357 ft2">Ändringarna i paragrafen, som behandlas i avsnitt 4.3, innebär att avdraget för arbetsresor med förmånsbil höjs.</P> <P class="p359 ft2"><SPAN class="ft11">16</SPAN><SPAN class="ft90">kap</SPAN><SPAN class="ft86">.</SPAN></P> <P class="p345 ft3"><SPAN class="ft3">27</SPAN><SPAN class="ft91">§</SPAN></P> <P class="p347 ft37">Ändringarna i paragrafen, som behandlas i avsnitt 4.3, innebär att avdraget för resor med egen bil och förmånsbil i näringsverksamhet höjs.</P> <P class="p360 ft26"><SPAN class="ft2">7.8</SPAN><SPAN class="ft34">Förslaget till lag om ändring i lagen (2000:466) om termisk effekt i kärnkraftsreaktorer</SPAN></P> <P class="p342 ft3">2 §</P> <P class="p357 ft2">Ändringen i <SPAN class="ft3">andra stycket</SPAN>, som behandlas i avsnitt 4.9, innebär att skattesatsen höjs.</P> <P class="p355 ft3">5 §</P> <P class="p345 ft2">Ändringen, som behandlas i avsnitt 4.9, innebär att avdraget höjs.</P> <P class="p361 ft93"><SPAN class="ft2">7.9</SPAN><SPAN class="ft92">Förslaget till lag om ändring i lagen (2004:228) om beskattning av viss privatinförsel av tobaksvaror</SPAN></P> <P class="p33 ft3">1 §</P> <P class="p362 ft2">I <SPAN class="ft3">första stycket </SPAN>görs en höjning av skattebeloppen för cigaretter och röktobak, jfr avsnitt 5.2.</P> <P class="p355 ft3">2§</P> <P class="p343 ft2">Den i <SPAN class="ft3">första stycket </SPAN>angivna övergångsperioden för Slovenien ändras till den 1 juli 2007 eftersom Slovenien vid denna tidpunkt hade uppnått den fastställda minimibeskattningen av cigaretter inom EU och det därefter inte förelåg någon grund för beskattning enligt lagen. Ändringen behandlas närmare i avsnitt 5.2.</P> <P class="p363 ft2">63</P> </DIV> <DIV id="page_64"> <P class="p364 ft26">7.10 Förslaget till lag om ändring i lagen (2006:2) om <SPAN class="ft2">Prop. 2007/08:11 </SPAN>fastighetsskatt avseende vissa elproduktionsenheter</P> <P class="p365 ft26">vid 2007<SPAN class="ft94">−</SPAN>2011 års taxeringar</P> <P class="p366 ft3">1 §</P> <P class="p277 ft2">Ändringen, som behandlas i avsnitt 4.9, innebär att procentsatsen varpå skatten beräknas höjs.</P> <P class="p367 ft26"><SPAN class="ft2">7.11</SPAN><SPAN class="ft74">Förslaget till lag om ändring i vägtrafikskattelagen (2006:227)</SPAN></P> <P class="p337 ft2"><SPAN class="ft2">2</SPAN><SPAN class="ft22">kap.</SPAN></P> <P class="p338 ft3"><SPAN class="ft3">10</SPAN><SPAN class="ft87">§</SPAN></P> <P class="p13 ft10">Paragrafens <SPAN class="ft17">första stycke </SPAN>anger storleken på den miljö- och bränslefaktor som gäller för de dieseldrivna bilar som blivit skattepliktiga innan den</P> <P class="p13 ft10"><SPAN class="ft10">1</SPAN><SPAN class="ft95">januari 2008 och som den framräknade fordonsskatten ska multipliceras med. I paragrafens </SPAN><SPAN class="ft17">andra </SPAN>stycke finns den lägre miljö- och bränslefaktor som gäller för de dieseldrivna bilar som blivit skattepliktiga från och med den 1 januari 2008. Något krav på att vissa avgaskrav ska vara uppfyllda för att omfattas av den lägre faktorn finns inte. I <SPAN class="ft17">fjärde stycket </SPAN>förtydligas att den angivna avräkningen endast avser paragrafens tredje stycke. Ändringarna behandlas närmare i avsnitt 4.5.</P> <P class="p336 ft26"><SPAN class="ft2">7.12</SPAN><SPAN class="ft74">Förslaget till lag om ändring i lagen (2006:228) med särskilda bestämmelser om fordonsskatt</SPAN></P> <P class="p337 ft3">Bilagan</P> <P class="p265 ft2">Bilagans skattesatser sänks för dieseldrivna personbilar. Skattesatserna för lätta lastbilar och lätta bussar höjs, förutom i de fall skattenivån skulle komma att överstiga skattenivån för en jämförbar personbil, jfr avsnitten 4.5 och 4.6.</P> <P class="p368 ft2">64</P> </DIV> <DIV id="page_65"> <DIV id="p65dimg1"> <INGENBILD zsrc="GV031165x1.jpg/" id="p65img1"> </DIV> <P class="p369 ft2">Prop. 2007/08:11</P> <P class="p290 ft2">Bilaga 1</P> <P class="p370 ft1">Promemorians lagförslag</P> <P class="p371 ft26">Förslag till lag om ändring i lagen (1984:1052) om statlig fastighetsskatt</P> <P class="p372 ft2">Härigenom föreskrivs att 3 § lagen (1984:1052) om statlig fastighetsskatt ska ha följande lydelse.</P> <TABLE cellpadding=0 cellspacing=0 class="t71"> <TR> <TD class="tr4 td30"><SPAN class="p9 ft3">Nuvarande lydelse</SPAN> </TD> <TD class="tr4 td31"><SPAN class="p9 ft3">Föreslagen lydelse</SPAN> </TD> </TR> </TABLE> <P class="p373 ft27"><SPAN class="ft11">3</SPAN><SPAN class="ft90">§</SPAN>28</P> <P class="p374 ft2">Fastighetsskatten utgör för varje beskattningsår a) 1,0 procent av:</P> <P class="p375 ft2">taxeringsvärdet eller, om det är lägre, det underlag som avses i 2 a § avseende småhusenhet,</P> <P class="p294 ft10">bostadsbyggnadsvärdet och tomtmarksvärdet eller, om det är lägre, det underlag som avses i 2 a § avseende småhus på lantbruksenhet,</P> <P class="p376 ft7">75 procent av marknadsvärdet avseende privatbostad i utlandet, b) 0,4 procent av:</P> <P class="p375 ft7">taxeringsvärdet eller, om det är lägre, det underlag som avses i 2 a § avseende hyreshusenhet till den del det avser värderingsenhet för bostäder, värderingsenhet för bostäder under uppförande, värderingsenhet avseende tomtmark som hör till dessa bostäder samt annan värderingsenhet avseende tomtmark som är obebyggd,</P> <P class="p377 ft2">c) 1,0 procent av:</P> <P class="p294 ft10">taxeringsvärdet avseende hyreshusenhet till den del det avser värderingsenhet för lokaler, värderingsenhet för lokaler under uppförande och värderingsenhet avseende tomtmark som hör till dessa lokaler,</P> <P class="p34 ft2">d) 0,5 procent av:</P> <P class="p294 ft10">taxeringsvärdet avseende industrienhet och elproduktionsenhet med undantag för sådan elproduktionsenhet som utgörs av taxeringsenhet med vattenkraftverk eller av taxeringsenhet med vindkraftverk,</P> <TABLE cellpadding=0 cellspacing=0 class="t72"> <TR> <TD class="tr5 td30"><SPAN class="p10 ft7">e) <SPAN class="ft3">1,2 </SPAN>procent av:</SPAN> </TD> <TD class="tr5 td112"><SPAN class="p378 ft7">e) <SPAN class="ft3">1,7 </SPAN>procent av:</SPAN> </TD> </TR> <TR> <TD class="tr5 td30"><SPAN class="p10 ft7">taxeringsvärdet avseende sådan</SPAN> </TD> <TD class="tr5 td112"><SPAN class="p19 ft7">taxeringsvärdet avseende sådan</SPAN> </TD> </TR> <TR> <TD class="tr5 td30"><SPAN class="p9 ft7">elproduktionsenhet som utgörs av</SPAN> </TD> <TD class="tr5 td112"><SPAN class="p19 ft10">elproduktionsenhet som utgörs av</SPAN> </TD> </TR> <TR> <TD class="tr5 td30"><SPAN class="p9 ft7">taxeringsenhet med vattenkraft-</SPAN> </TD> <TD class="tr5 td112"><SPAN class="p19 ft7">taxeringsenhet med vattenkraft-</SPAN> </TD> </TR> <TR> <TD class="tr4 td30"><SPAN class="p9 ft2">verk,</SPAN> </TD> <TD class="tr4 td112"><SPAN class="p379 ft2">verk,</SPAN> </TD> </TR> <TR> <TD class="tr5 td30"><SPAN class="p10 ft7">f) 0,2 procent av:</SPAN> </TD> <TD class="tr5 td112"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr5 td113"><SPAN class="p10 ft11">taxeringsvärdet avseende sådan elproduktionsenhet som utgörs av taxe-</SPAN> </TD> </TR> </TABLE> <P class="p370 ft2">ringsenhet med vindkraftverk.</P> <TABLE cellpadding=0 cellspacing=0 class="t73"> <TR> <TD class="tr3 td271"><SPAN class="p380 ft5">Innehåller byggnaden på en fastighet, som är belägen i Sverige,</SPAN> </TD> <TD class="tr3 td86"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td271"><SPAN class="p380 ft19">bostäder och har byggnaden beräknat värdeår som utgör året före det</SPAN> </TD> <TD class="tr3 td86"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td271"><SPAN class="p380 ft11">fastighetstaxeringsår som föregått inkomsttaxeringsåret, utgår dock ingen</SPAN> </TD> <TD class="tr4 td86"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td271"><SPAN class="p380 ft11">fastighetsskatt på bostadsdelen för det fastighetstaxeringsåret och de fyra</SPAN> </TD> <TD class="tr5 td86"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr22 td271"><SPAN class="p381 ft29"><SPAN class="ft28">28 </SPAN>Senaste lydelse 2006:1353.</SPAN> </TD> <TD class="tr22 td86"><SPAN class="p11 ft2">65</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="page_66"> <DIV> <DIV id="id_1"> <P class="p124 ft37">följande kalenderåren och halv fastighetsskatt för de därpå följande fem kalenderåren enligt vad som närmare föreskrivs i femte stycket. Detsamma gäller färdigställd eller ombyggd sådan byggnad, för vilken värdeår inte har åsatts vid ny fastighetstaxering, men som skulle ha åsatts ett värdeår motsvarande året före det fastighetstaxeringsår som föregått inkomsttaxeringsåret, om ny fastighetstaxering då hade företagits.</P> <TABLE cellpadding=0 cellspacing=0 class="t8"> <TR> <TD colspan=7 class="tr9 td33"><SPAN class="p50 ft10">För fastighet, som avses i 2 kap.</SPAN> </TD> <TD colspan=7 class="tr9 td33"><SPAN class="p11 ft2">För fastighet, som avses i 2 kap.</SPAN> </TD> </TR> <TR> <TD class="tr5 td34"><SPAN class="p9 ft7">13 §</SPAN> </TD> <TD class="tr5 td15"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td273"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD colspan=4 class="tr5 td36"><SPAN class="p50 ft7">inkomstskattelagen</SPAN> </TD> <TD class="tr5 td37"><SPAN class="p52 ft7">13 §</SPAN> </TD> <TD colspan=6 class="tr5 td38"><SPAN class="p11 ft7">inkomstskattelagen</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr5 td39"><SPAN class="p9 ft7">(1999:1229), <SPAN class="ft3">skall</SPAN></SPAN> </TD> <TD colspan=2 class="tr5 td40"><SPAN class="p50 ft10">fastighetens</SPAN> </TD> <TD colspan=2 class="tr5 td41"><SPAN class="p52 ft7">(1999:1229),</SPAN> </TD> <TD colspan=2 class="tr5 td34"><SPAN class="p382 ft3">ska</SPAN> </TD> <TD colspan=3 class="tr5 td42"><SPAN class="p11 ft11">fastighetens</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr5 td33"><SPAN class="p51 ft10">andel av taxeringsvärdet på annan</SPAN> </TD> <TD colspan=7 class="tr5 td33"><SPAN class="p11 ft7">andel av taxeringsvärdet på annan</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr4 td33"><SPAN class="p51 ft11">samfällighet än sådan som avses i</SPAN> </TD> <TD colspan=7 class="tr4 td33"><SPAN class="p11 ft10">samfällighet än sådan som avses i</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr5 td33"><SPAN class="p51 ft10">6 kap. 6 § första stycket nämnda</SPAN> </TD> <TD colspan=7 class="tr5 td33"><SPAN class="p19 ft7">6 kap. 6 § första stycket nämnda</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr5 td33"><SPAN class="p51 ft7">lag inräknas i underlaget för</SPAN> </TD> <TD colspan=7 class="tr5 td33"><SPAN class="p11 ft7">lag inräknas i underlaget för</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr4 td43"><SPAN class="p9 ft11">fastighetsskatten</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p53 ft11">om</SPAN> </TD> <TD colspan=2 class="tr4 td40"><SPAN class="p51 ft2">samfällig-</SPAN> </TD> <TD colspan=3 class="tr4 td44"><SPAN class="p52 ft2">fastighetsskatten</SPAN> </TD> <TD class="tr4 td45"><SPAN class="p54 ft11">om</SPAN> </TD> <TD class="tr4 td8"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr4 td46"><SPAN class="p11 ft2">samfällig-</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr5 td33"><SPAN class="p51 ft10">heten utgör en särskild taxerings-</SPAN> </TD> <TD colspan=7 class="tr5 td33"><SPAN class="p11 ft7">heten utgör en särskild taxerings-</SPAN> </TD> </TR> <TR> <TD class="tr5 td34"><SPAN class="p9 ft7">enhet.</SPAN> </TD> <TD class="tr5 td15"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td273"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td47"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td35"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td91"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td268"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td37"><SPAN class="p52 ft7">enhet.</SPAN> </TD> <TD class="tr5 td45"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td50"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td45"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td8"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td19"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td77"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr4 td33"><SPAN class="p50 ft2">Har byggnad, som är avsedd för</SPAN> </TD> <TD colspan=7 class="tr4 td33"><SPAN class="p11 ft2">Har byggnad, som är avsedd för</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr5 td33"><SPAN class="p50 ft7">användning under hela året, på</SPAN> </TD> <TD colspan=7 class="tr5 td33"><SPAN class="p11 ft7">användning under hela året, på</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr5 td33"><SPAN class="p51 ft7">grund av eldsvåda eller därmed</SPAN> </TD> <TD colspan=7 class="tr5 td33"><SPAN class="p19 ft7">grund av eldsvåda eller därmed</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr4 td22"><SPAN class="p9 ft2">jämförlig</SPAN> </TD> <TD colspan=3 class="tr4 td138"><SPAN class="p52 ft2">händelse</SPAN> </TD> <TD colspan=2 class="tr4 td40"><SPAN class="p51 ft2">inte kunnat</SPAN> </TD> <TD colspan=7 class="tr4 td33"><SPAN class="p11 ft2">jämförlig händelse inte kunnat</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr5 td33"><SPAN class="p51 ft7">utnyttjas under viss tid eller har i</SPAN> </TD> <TD colspan=7 class="tr5 td33"><SPAN class="p11 ft7">utnyttjas under viss tid eller har i</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr5 td33"><SPAN class="p50 ft7">sådan byggnad för uthyrning av-</SPAN> </TD> <TD colspan=7 class="tr5 td33"><SPAN class="p11 ft7">sådan byggnad för uthyrning av-</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr4 td33"><SPAN class="p51 ft11">sedd lägenhet inte kunnat uthyras,</SPAN> </TD> <TD colspan=7 class="tr4 td33"><SPAN class="p11 ft10">sedd lägenhet inte kunnat uthyras,</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr5 td33"><SPAN class="p51 ft11">får fastighetsskatten nedsättas med</SPAN> </TD> <TD colspan=7 class="tr5 td33"><SPAN class="p19 ft11">får fastighetsskatten nedsättas med</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr5 td33"><SPAN class="p51 ft7">hänsyn till den omfattning, vari</SPAN> </TD> <TD colspan=7 class="tr5 td33"><SPAN class="p11 ft7">hänsyn till den omfattning, vari</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr4 td52"><SPAN class="p9 ft2">byggnaden</SPAN> </TD> <TD class="tr4 td47"><SPAN class="p55 ft10">inte</SPAN> </TD> <TD colspan=3 class="tr4 td53"><SPAN class="p50 ft2">kunnat användas</SPAN> </TD> <TD class="tr4 td37"><SPAN class="p52 ft2">byggnaden</SPAN> </TD> <TD class="tr4 td45"><SPAN class="p24 ft2">inte</SPAN> </TD> <TD colspan=3 class="tr4 td54"><SPAN class="p56 ft2">kunnat</SPAN> </TD> <TD colspan=2 class="tr4 td46"><SPAN class="p11 ft2">användas</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr5 td33"><SPAN class="p51 ft7">eller uthyras. Har så varit fallet</SPAN> </TD> <TD colspan=7 class="tr5 td33"><SPAN class="p19 ft7">eller uthyras. Har så varit fallet</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr5 td33"><SPAN class="p51 ft7">under endast kortare tid av</SPAN> </TD> <TD colspan=7 class="tr5 td33"><SPAN class="p11 ft7">under endast kortare tid av</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr4 td33"><SPAN class="p50 ft10">beskattningsåret, <SPAN class="ft17">skall </SPAN>någon ned-</SPAN> </TD> <TD colspan=7 class="tr4 td33"><SPAN class="p11 ft2">beskattningsåret, <SPAN class="ft3">ska </SPAN>någon ned-</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr5 td39"><SPAN class="p9 ft11">sättning dock inte ske.</SPAN> </TD> <TD class="tr5 td91"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td268"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD colspan=4 class="tr5 td55"><SPAN class="p52 ft10">sättning dock inte ske.</SPAN> </TD> <TD class="tr5 td8"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td19"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td77"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td34"><SPAN class="p10 ft7">Om</SPAN> </TD> <TD class="tr5 td15"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD colspan=4 class="tr5 td132"><SPAN class="p56 ft7">fastighetsskatt</SPAN> </TD> <TD class="tr5 td268"><SPAN class="p50 ft3">skall</SPAN> </TD> <TD colspan=7 class="tr5 td33"><SPAN class="p11 ft7">Om fastighetsskatt <SPAN class="ft3">ska </SPAN>beräknas</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr4 td33"><SPAN class="p50 ft2">beräknas enligt olika grunder för</SPAN> </TD> <TD colspan=7 class="tr4 td33"><SPAN class="p11 ft2">enligt olika grunder för skilda</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr5 td33"><SPAN class="p51 ft7">skilda delar av fastigheten <SPAN class="ft3">skall</SPAN></SPAN> </TD> <TD colspan=7 class="tr5 td33"><SPAN class="p11 ft7">delar av fastigheten <SPAN class="ft3">ska </SPAN>underlaget</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr5 td52"><SPAN class="p9 ft7">underlaget</SPAN> </TD> <TD class="tr5 td47"><SPAN class="p58 ft7">för</SPAN> </TD> <TD colspan=2 class="tr5 td185"><SPAN class="p59 ft11">beräkningen</SPAN> </TD> <TD class="tr5 td268"><SPAN class="p51 ft7">av</SPAN> </TD> <TD colspan=7 class="tr5 td33"><SPAN class="p11 ft7">för beräkningen av fastighets-</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr4 td43"><SPAN class="p9 ft11">fastighetsskatten</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p52 ft2">för</SPAN> </TD> <TD colspan=2 class="tr4 td40"><SPAN class="p51 ft2">dessa delar</SPAN> </TD> <TD colspan=7 class="tr4 td33"><SPAN class="p11 ft2">skatten för dessa delar utgöras av</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr5 td33"><SPAN class="p51 ft10">utgöras av den del av värdet som</SPAN> </TD> <TD colspan=7 class="tr5 td33"><SPAN class="p11 ft7">den del av värdet som belöper på</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr5 td33"><SPAN class="p51 ft7">belöper på respektive fastighets-</SPAN> </TD> <TD class="tr5 td37"><SPAN class="p52 ft7">respektive</SPAN> </TD> <TD colspan=5 class="tr5 td274"><SPAN class="p383 ft11">fastighetsdel.</SPAN> </TD> <TD class="tr5 td77"><SPAN class="p11 ft7">Den</SPAN> </TD> </TR> <TR> <TD class="tr4 td34"><SPAN class="p9 ft2">del.</SPAN> </TD> <TD colspan=2 class="tr4 td35"><SPAN class="p11 ft2">Den</SPAN> </TD> <TD class="tr4 td47"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr4 td185"><SPAN class="p9 ft2">nedsättning</SPAN> </TD> <TD class="tr4 td268"><SPAN class="p50 ft2">av</SPAN> </TD> <TD class="tr4 td37"><SPAN class="p52 ft11">nedsättning</SPAN> </TD> <TD class="tr4 td45"><SPAN class="p24 ft2">av</SPAN> </TD> <TD class="tr4 td50"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD colspan=4 class="tr4 td57"><SPAN class="p19 ft11">fastighetsskatten</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr5 td43"><SPAN class="p9 ft11">fastighetsskatten</SPAN> </TD> <TD class="tr5 td35"><SPAN class="p61 ft7">som</SPAN> </TD> <TD colspan=2 class="tr5 td40"><SPAN class="p51 ft7">föreskrivs i</SPAN> </TD> <TD colspan=7 class="tr5 td33"><SPAN class="p11 ft7">som föreskrivs i andra stycket <SPAN class="ft3">ska</SPAN></SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr5 td33"><SPAN class="p50 ft7">andra stycket <SPAN class="ft3">skall </SPAN>såvitt avser</SPAN> </TD> <TD colspan=7 class="tr5 td33"><SPAN class="p11 ft10">såvitt avser småhusenhet beräknas</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr4 td33"><SPAN class="p50 ft11">småhusenhet beräknas på den del</SPAN> </TD> <TD colspan=7 class="tr4 td33"><SPAN class="p19 ft10">på den del av taxeringsvärdet som</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr5 td33"><SPAN class="p50 ft10">av taxeringsvärdet som belöper på</SPAN> </TD> <TD class="tr5 td37"><SPAN class="p52 ft7">belöper på</SPAN> </TD> <TD colspan=5 class="tr5 td274"><SPAN class="p52 ft7">värderingsenhet</SPAN> </TD> <TD class="tr5 td77"><SPAN class="p19 ft11">som</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr5 td33"><SPAN class="p51 ft7">värderingsenhet som avser små-</SPAN> </TD> <TD colspan=2 class="tr5 td41"><SPAN class="p52 ft11">avser småhuset</SPAN> </TD> <TD colspan=2 class="tr5 td34"><SPAN class="p62 ft11">med</SPAN> </TD> <TD colspan=3 class="tr5 td42"><SPAN class="p11 ft7">tillhörande</SPAN> </TD> </TR> <TR> <TD class="tr4 td34"><SPAN class="p9 ft2">huset</SPAN> </TD> <TD colspan=2 class="tr4 td35"><SPAN class="p226 ft11">med</SPAN> </TD> <TD colspan=4 class="tr4 td36"><SPAN class="p50 ft2">tillhörande tomtmark,</SPAN> </TD> <TD colspan=7 class="tr4 td33"><SPAN class="p19 ft2">tomtmark, om tomtmarken ingår i</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr5 td33"><SPAN class="p51 ft7">om tomtmarken ingår i samma</SPAN> </TD> <TD class="tr5 td37"><SPAN class="p52 ft7">samma</SPAN> </TD> <TD colspan=5 class="tr5 td274"><SPAN class="p9 ft7">taxeringsenhet</SPAN> </TD> <TD class="tr5 td77"><SPAN class="p11 ft11">som</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr5 td33"><SPAN class="p50 ft11">taxeringsenhet som småhuset. Det-</SPAN> </TD> <TD class="tr5 td37"><SPAN class="p52 ft7">småhuset.</SPAN> </TD> <TD colspan=4 class="tr5 td58"><SPAN class="p384 ft11">Detsamma</SPAN> </TD> <TD colspan=2 class="tr5 td46"><SPAN class="p11 ft7">gäller i</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr4 td33"><SPAN class="p51 ft2">samma gäller i tillämpliga delar</SPAN> </TD> <TD class="tr4 td37"><SPAN class="p52 ft2">tillämpliga</SPAN> </TD> <TD colspan=2 class="tr4 td34"><SPAN class="p52 ft2">delar</SPAN> </TD> <TD colspan=3 class="tr4 td52"><SPAN class="p63 ft2">småhus</SPAN> </TD> <TD class="tr4 td77"><SPAN class="p19 ft11">med</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr5 td33"><SPAN class="p50 ft11">småhus med tillhörande tomtmark</SPAN> </TD> <TD colspan=7 class="tr5 td33"><SPAN class="p11 ft10">tillhörande tomtmark på lantbruks-</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr5 td33"><SPAN class="p50 ft10">på lantbruksenhet. För hyreshus-</SPAN> </TD> <TD colspan=7 class="tr5 td33"><SPAN class="p11 ft10">enhet. För hyreshusenhet beräknas</SPAN> </TD> </TR> <TR> <TD class="tr4 td34"><SPAN class="p9 ft2">enhet</SPAN> </TD> <TD colspan=3 class="tr4 td60"><SPAN class="p58 ft11">beräknas</SPAN> </TD> <TD colspan=3 class="tr4 td53"><SPAN class="p51 ft10">nedsättningen på</SPAN> </TD> <TD colspan=7 class="tr4 td33"><SPAN class="p11 ft2">nedsättningen på den del av taxe-</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr4 td22"><SPAN class="p9 ft2">den del</SPAN> </TD> <TD class="tr4 td273"><SPAN class="p11 ft2">av</SPAN> </TD> <TD colspan=3 class="tr4 td41"><SPAN class="p52 ft2">taxeringsvärdet</SPAN> </TD> <TD class="tr4 td268"><SPAN class="p51 ft2">som</SPAN> </TD> <TD colspan=7 class="tr4 td33"><SPAN class="p11 ft2">ringsvärdet som belöper på värde-</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="id_2"> <P class="p66 ft10">Prop. 2007/08:11 Bilaga 1</P> <P class="p385 ft2">66</P> </DIV> </DIV> </DIV> <DIV id="page_67"> <DIV id="p67dimg1"> <INGENBILD zsrc="GV031167x1.jpg/" id="p67img1"> </DIV> <DIV id="id_1"> <DIV id="id_1_1"> <P class="p272 ft7">belöper på värderingsenhet som avser bostäder med tillhörande värderingsenhet tomtmark, om tomtmarken ingår i samma taxeringsenhet som hyreshuset.</P> <P class="p173 ft10">Att skillnaden mellan den fastighetsskatt som i första stycket d föreskrivs för elproduktionsenhet och den fastighetsskatt som enligt första stycket f föreskrivs för sådan elproduktionsenhet som utgörs av taxeringsenhet med vindkraftverk kan utgöra stöd av mindre betydelse framgår av kommissionens förordning (EG) nr <SPAN class="ft17">69/2001 </SPAN>av den <SPAN class="ft17">12 januari 2001 </SPAN>om tillämpningen av artiklarna 87 och 88 i <NOBR><SPAN class="ft17">EG-fördraget</SPAN></NOBR><SPAN class="ft17"> </SPAN>på stöd av mindre betydelse.</P> </DIV> <DIV id="id_1_2"> <TABLE cellpadding=0 cellspacing=0 class="t74"> <TR> <TD colspan=5 class="tr2 td30"><SPAN class="p9 ft10">ringsenhet som avser bostäder med</SPAN> </TD> <TD class="tr2 td29"><SPAN class="p9 ft11">Prop. 2007/08:11</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr5 td52"><SPAN class="p9 ft7">tillhörande</SPAN> </TD> <TD colspan=3 class="tr5 td275"><SPAN class="p78 ft10">värderingsenhet tomt-</SPAN> </TD> <TD class="tr5 td29"><SPAN class="p9 ft7">Bilaga 1</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr5 td30"><SPAN class="p9 ft7">mark, om tomtmarken ingår i</SPAN> </TD> <TD class="tr5 td29"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr5 td30"><SPAN class="p9 ft7">samma taxeringsenhet som hyres-</SPAN> </TD> <TD class="tr5 td29"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td62"><SPAN class="p9 ft2">huset.</SPAN> </TD> <TD class="tr4 td116"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td97"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td40"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td205"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td29"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr5 td30"><SPAN class="p78 ft7">Att skillnaden mellan den fastig-</SPAN> </TD> <TD class="tr5 td29"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr5 td30"><SPAN class="p9 ft7">hetsskatt som i första stycket d</SPAN> </TD> <TD class="tr5 td29"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr4 td67"><SPAN class="p9 ft2">föreskrivs för</SPAN> </TD> <TD colspan=2 class="tr4 td207"><SPAN class="p25 ft11">elproduktionsenhet</SPAN> </TD> <TD class="tr4 td29"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr5 td30"><SPAN class="p9 ft7">och den fastighetsskatt som enligt</SPAN> </TD> <TD class="tr5 td29"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr5 td30"><SPAN class="p9 ft7">första stycket f föreskrivs för</SPAN> </TD> <TD class="tr5 td29"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td62"><SPAN class="p9 ft2">sådan</SPAN> </TD> <TD colspan=3 class="tr4 td69"><SPAN class="p69 ft2">elproduktionsenhet</SPAN> </TD> <TD class="tr4 td205"><SPAN class="p78 ft2">som</SPAN> </TD> <TD class="tr4 td29"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td62"><SPAN class="p9 ft7">utgörs</SPAN> </TD> <TD class="tr5 td116"><SPAN class="p69 ft7">av</SPAN> </TD> <TD colspan=2 class="tr5 td61"><SPAN class="p70 ft7">taxeringsenhet</SPAN> </TD> <TD class="tr5 td205"><SPAN class="p78 ft7">med</SPAN> </TD> <TD class="tr5 td29"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr5 td30"><SPAN class="p9 ft7">vindkraftverk kan utgöra stöd av</SPAN> </TD> <TD class="tr5 td29"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td62"><SPAN class="p9 ft2">mindre</SPAN> </TD> <TD colspan=3 class="tr4 td69"><SPAN class="p59 ft2">betydelse framgår</SPAN> </TD> <TD class="tr4 td205"><SPAN class="p78 ft2">av</SPAN> </TD> <TD class="tr4 td29"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr5 td67"><SPAN class="p9 ft11">kommissionens</SPAN> </TD> <TD class="tr5 td40"><SPAN class="p217 ft7">förordning</SPAN> </TD> <TD class="tr5 td205"><SPAN class="p78 ft10">(EG)</SPAN> </TD> <TD class="tr5 td29"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr5 td30"><SPAN class="p9 ft3"><SPAN class="ft7">nr </SPAN>1998/2006 <SPAN class="ft7">av den </SPAN>15 december</SPAN> </TD> <TD class="tr5 td29"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td62"><SPAN class="p9 ft3">2006</SPAN> </TD> <TD class="tr4 td116"><SPAN class="p9 ft2">om</SPAN> </TD> <TD colspan=2 class="tr4 td61"><SPAN class="p64 ft2">tillämpningen</SPAN> </TD> <TD class="tr4 td205"><SPAN class="p25 ft2">av</SPAN> </TD> <TD class="tr4 td29"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr5 td30"><SPAN class="p9 ft7">artiklarna 87 och 88 i <SPAN class="ft3">fördraget </SPAN>på</SPAN> </TD> <TD class="tr5 td29"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr4 td276"><SPAN class="p9 ft2">stöd av mindre betydelse.</SPAN> </TD> <TD class="tr4 td205"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td29"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> </TABLE> </DIV> </DIV> <DIV id="id_2"> <P class="p198 ft2"><SPAN class="ft10">1.</SPAN><SPAN class="ft41">Denna lag träder i kraft den 1 januari 2008 och tillämpas första gången vid 2009 års taxering.</SPAN></P> <P class="p156 ft10"><SPAN class="ft10">2.</SPAN><SPAN class="ft73">Har beskattningsåret påbörjats före ikraftträdandet tillämpas äldre regler för den del av beskattningsåret som infaller före ikraftträdandet.</SPAN></P> <P class="p386 ft2">67</P> </DIV> </DIV> <DIV id="page_68"> <DIV id="p68dimg1"> <INGENBILD zsrc="GV031168x1.jpg/" id="p68img1"> </DIV> <P class="p387 ft2">Prop. 2007/08:11</P> <P class="p276 ft2">Bilaga 1</P> <P class="p338 ft26">Förslag till lag om ändring i lagen (1991:1482) om lotteriskatt</P> <P class="p388 ft2">Härigenom föreskrivs att 1 b § lagen (1991:1482) om lotteriskatt ska ha följande lydelse.</P> <TABLE cellpadding=0 cellspacing=0 class="t75"> <TR> <TD colspan=2 class="tr7 td80"><SPAN class="p9 ft3">Nuvarande lydelse</SPAN> </TD> <TD class="tr7 td78"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td75"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr7 td80"><SPAN class="p9 ft3">Föreslagen lydelse</SPAN> </TD> <TD class="tr7 td78"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td77"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr16 td76"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr16 td77"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr16 td78"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr16 td36"><SPAN class="p75 ft2">1 b §<SPAN class="ft27">1</SPAN></SPAN> </TD> <TD class="tr16 td77"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr16 td78"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr16 td77"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td76"><SPAN class="p10 ft7">Lotteriskatt</SPAN> </TD> <TD class="tr5 td77"><SPAN class="p76 ft7">tas</SPAN> </TD> <TD class="tr5 td78"><SPAN class="p77 ft7">ut</SPAN> </TD> <TD class="tr5 td75"><SPAN class="p78 ft11">med</SPAN> </TD> <TD class="tr5 td76"><SPAN class="p63 ft7">Lotteriskatt</SPAN> </TD> <TD class="tr5 td77"><SPAN class="p76 ft7">tas</SPAN> </TD> <TD class="tr5 td78"><SPAN class="p77 ft7">ut</SPAN> </TD> <TD class="tr5 td77"><SPAN class="p11 ft11">med</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr4 td30"><SPAN class="p9 ft2"><SPAN class="ft3">36 </SPAN>procent av den behållning som</SPAN> </TD> <TD colspan=4 class="tr4 td32"><SPAN class="p9 ft10"><SPAN class="ft17">35 </SPAN>procent av den behållning som</SPAN> </TD> </TR> <TR> <TD class="tr5 td76"><SPAN class="p9 ft7">återstår sedan</SPAN> </TD> <TD class="tr5 td77"><SPAN class="p9 ft7">de</SPAN> </TD> <TD colspan=2 class="tr5 td43"><SPAN class="p25 ft11">sammanlagda</SPAN> </TD> <TD class="tr5 td76"><SPAN class="p9 ft7">återstår sedan</SPAN> </TD> <TD class="tr5 td77"><SPAN class="p9 ft7">de</SPAN> </TD> <TD colspan=2 class="tr5 td87"><SPAN class="p11 ft11">sammanlagda</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr5 td30"><SPAN class="p9 ft7">vinster som betalats ut till</SPAN> </TD> <TD colspan=4 class="tr5 td32"><SPAN class="p9 ft7">vinster som betalats ut till</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr4 td30"><SPAN class="p9 ft2">vinnarna i lotteriet räknats av från</SPAN> </TD> <TD colspan=4 class="tr4 td32"><SPAN class="p9 ft10">vinnarna i lotteriet räknats av från</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr5 td81"><SPAN class="p9 ft10">de sammanlagda insatserna.</SPAN> </TD> <TD class="tr5 td75"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr5 td81"><SPAN class="p9 ft10">de sammanlagda insatserna.</SPAN> </TD> <TD class="tr5 td77"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr5 td30"><SPAN class="p25 ft7">Vid bestämmande av behåll-</SPAN> </TD> <TD colspan=4 class="tr5 td32"><SPAN class="p11 ft7">Vid bestämmande av behåll-</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr4 td30"><SPAN class="p9 ft2">ningen av sådant utländskt lotteri</SPAN> </TD> <TD colspan=4 class="tr4 td32"><SPAN class="p9 ft10">ningen av sådant utländskt lotteri</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr5 td30"><SPAN class="p9 ft7">som avses i 1 § andra stycket <SPAN class="ft3">skall</SPAN></SPAN> </TD> <TD colspan=4 class="tr5 td32"><SPAN class="p9 ft10">som avses i 1 § andra stycket <SPAN class="ft17">ska</SPAN></SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr5 td30"><SPAN class="p9 ft7">endast insatser och vinster som</SPAN> </TD> <TD colspan=4 class="tr5 td32"><SPAN class="p9 ft7">endast insatser och vinster som</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr4 td30"><SPAN class="p9 ft2">hänför sig till det svenska spel-</SPAN> </TD> <TD colspan=4 class="tr4 td32"><SPAN class="p9 ft2">hänför sig till det svenska spel-</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr5 td30"><SPAN class="p9 ft7">deltagandet beaktas. Motsvarande</SPAN> </TD> <TD colspan=4 class="tr5 td32"><SPAN class="p9 ft10">deltagandet beaktas. Motsvarande</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr5 td30"><SPAN class="p9 ft7">gäller för svenskt lotteri som avser</SPAN> </TD> <TD colspan=4 class="tr5 td32"><SPAN class="p9 ft10">gäller för svenskt lotteri som avser</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr4 td30"><SPAN class="p9 ft2">vadhållning i samband med häst-</SPAN> </TD> <TD colspan=4 class="tr4 td32"><SPAN class="p9 ft10">vadhållning i samband med häst-</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr5 td30"><SPAN class="p9 ft7">tävlingar där deltagande sker via</SPAN> </TD> <TD colspan=4 class="tr5 td32"><SPAN class="p9 ft7">tävlingar där deltagande sker via</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr5 td30"><SPAN class="p9 ft7">en utländsk trav- eller galopp-</SPAN> </TD> <TD colspan=4 class="tr5 td32"><SPAN class="p9 ft7">en utländsk trav- eller galopp-</SPAN> </TD> </TR> <TR> <TD class="tr4 td76"><SPAN class="p9 ft2">organisation.</SPAN> </TD> <TD class="tr4 td77"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td78"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td75"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td76"><SPAN class="p9 ft2">organisation.</SPAN> </TD> <TD class="tr4 td77"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td78"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td77"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p266 ft2">Med utbetalade vinster avses de vinster som betalats ut inom 90 dagar från skattskyldighetens inträde.</P> <P class="p389 ft10">Denna lag träder i kraft den 1 januari 2008. Äldre bestämmelser gäller fortfarande för förhållanden som hänför sig till tiden före ikraftträdandet.</P> <TABLE cellpadding=0 cellspacing=0 class="t76"> <TR> <TD class="tr4 td277"><SPAN class="p9 ft11"><SPAN class="ft32">1 </SPAN>Senaste lydelse 2003:350.</SPAN> </TD> <TD class="tr4 td123"><SPAN class="p11 ft2">68</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="page_69"> <DIV id="p69dimg1"> <INGENBILD zsrc="GV031169x1.jpg/" id="p69img1"> </DIV> <P class="p369 ft2">Prop. 2007/08:11</P> <P class="p290 ft2">Bilaga 1</P> <P class="p390 ft26">Förslag till lag om ändring i lagen (1994:1551) om frihet från skatt vid import, m.m.</P> <P class="p391 ft2">Härigenom föreskrivs att 4 kap. 3 § lagen (1994:1551) om frihet från skatt vid import, m.m. ska ha följande lydelse.</P> <P class="p392 ft3">Nuvarande lydelse</P> <P class="p393 ft2"><SPAN class="ft2">4</SPAN><SPAN class="ft22">kap. 3 §</SPAN><SPAN class="ft27">1</SPAN></P> <P class="p34 ft2">Tull och skatt enligt 1 § <SPAN class="ft3">skall utgå </SPAN>med följande belopp.</P> <TABLE cellpadding=0 cellspacing=0 class="t77"> <TR> <TD class="tr5 td86"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td87"><SPAN class="p9 ft10">tull</SPAN> </TD> <TD class="tr5 td88"><SPAN class="p9 ft10">skatt</SPAN> </TD> </TR> <TR> <TD class="tr11 td86"><SPAN class="p9 ft20">spritdryck</SPAN> </TD> <TD class="tr11 td87"><SPAN class="p9 ft20">4 kr/liter</SPAN> </TD> <TD class="tr11 td88"><SPAN class="p9 ft20">253 kr/liter</SPAN> </TD> </TR> <TR> <TD class="tr3 td86"><SPAN class="p9 ft19">starkvin</SPAN> </TD> <TD class="tr3 td87"><SPAN class="p9 ft19">2 kr/liter</SPAN> </TD> <TD class="tr3 td88"><SPAN class="p9 ft19">67 kr/liter</SPAN> </TD> </TR> <TR> <TD class="tr3 td86"><SPAN class="p9 ft19">vin</SPAN> </TD> <TD class="tr3 td87"><SPAN class="p9 ft19">1 kr/liter</SPAN> </TD> <TD class="tr3 td88"><SPAN class="p9 ft19">31 kr/liter</SPAN> </TD> </TR> <TR> <TD class="tr11 td86"><SPAN class="p9 ft20">starköl</SPAN> </TD> <TD class="tr11 td87"><SPAN class="p9 ft20">3 kr/liter</SPAN> </TD> <TD class="tr11 td88"><SPAN class="p9 ft20">14 kr/liter</SPAN> </TD> </TR> <TR> <TD class="tr3 td86"><SPAN class="p9 ft19">cigaretter</SPAN> </TD> <TD class="tr3 td87"><SPAN class="p9 ft19">34 öre/styck</SPAN> </TD> <TD class="tr3 td88"><SPAN class="p9 ft19">158 öre/styck</SPAN> </TD> </TR> <TR> <TD class="tr3 td86"><SPAN class="p9 ft19">cigarrer</SPAN> </TD> <TD class="tr3 td87"><SPAN class="p9 ft19">86 öre/styck</SPAN> </TD> <TD class="tr3 td88"><SPAN class="p9 ft19">192 öre/styck</SPAN> </TD> </TR> <TR> <TD class="tr3 td86"><SPAN class="p9 ft19">röktobak</SPAN> </TD> <TD class="tr3 td87"><SPAN class="p9 ft19">428 kr/kg</SPAN> </TD> <TD class="tr3 td88"><SPAN class="p9 ft19">1 350 kr/kg</SPAN> </TD> </TR> <TR> <TD class="tr3 td86"><SPAN class="p9 ft19">snus</SPAN> </TD> <TD class="tr3 td87"><SPAN class="p9 ft19">104 kr/kg</SPAN> </TD> <TD class="tr3 td88"><SPAN class="p9 ft19">471 kr/kg</SPAN> </TD> </TR> <TR> <TD class="tr14 td86"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr14 td87"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr14 td88"><SPAN class="p86 ft3">Föreslagen lydelse</SPAN> </TD> </TR> </TABLE> <P class="p394 ft2"><SPAN class="ft2">4</SPAN><SPAN class="ft22">kap. 3 §</SPAN></P> <P class="p34 ft2">Tull och skatt enligt 1 § <SPAN class="ft3">ska tas ut </SPAN>med följande belopp.</P> <TABLE cellpadding=0 cellspacing=0 class="t78"> <TR> <TD class="tr4 td86"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td87"><SPAN class="p9 ft10">tull</SPAN> </TD> <TD class="tr4 td89"><SPAN class="p9 ft10">skatt</SPAN> </TD> </TR> <TR> <TD class="tr3 td86"><SPAN class="p9 ft19">spritdryck</SPAN> </TD> <TD class="tr3 td87"><SPAN class="p9 ft19">4 kr/liter</SPAN> </TD> <TD class="tr3 td89"><SPAN class="p9 ft19">253 kr/liter</SPAN> </TD> </TR> <TR> <TD class="tr11 td86"><SPAN class="p9 ft20">starkvin</SPAN> </TD> <TD class="tr11 td87"><SPAN class="p9 ft20">2 kr/liter</SPAN> </TD> <TD class="tr11 td89"><SPAN class="p9 ft20">67 kr/liter</SPAN> </TD> </TR> <TR> <TD class="tr3 td86"><SPAN class="p9 ft19">vin</SPAN> </TD> <TD class="tr3 td87"><SPAN class="p9 ft19">1 kr/liter</SPAN> </TD> <TD class="tr3 td89"><SPAN class="p9 ft19">30 kr/liter</SPAN> </TD> </TR> <TR> <TD class="tr3 td86"><SPAN class="p9 ft19">starköl</SPAN> </TD> <TD class="tr3 td87"><SPAN class="p9 ft19">3 kr/liter</SPAN> </TD> <TD class="tr3 td89"><SPAN class="p9 ft19">16 kr/liter</SPAN> </TD> </TR> <TR> <TD class="tr3 td86"><SPAN class="p9 ft19">cigaretter</SPAN> </TD> <TD class="tr3 td87"><SPAN class="p9 ft19">34 öre/styck</SPAN> </TD> <TD class="tr3 td89"><SPAN class="p9 ft14">172 öre/styck</SPAN> </TD> </TR> <TR> <TD class="tr3 td86"><SPAN class="p9 ft19">cigarrer</SPAN> </TD> <TD class="tr3 td87"><SPAN class="p9 ft19">86 öre/styck</SPAN> </TD> <TD class="tr3 td89"><SPAN class="p9 ft14">192 öre/styck</SPAN> </TD> </TR> <TR> <TD class="tr11 td86"><SPAN class="p9 ft20">röktobak</SPAN> </TD> <TD class="tr11 td87"><SPAN class="p9 ft20">428 kr/kg</SPAN> </TD> <TD class="tr11 td89"><SPAN class="p9 ft20">2 132 kr/kg</SPAN> </TD> </TR> <TR> <TD class="tr5 td86"><SPAN class="p9 ft10">snus</SPAN> </TD> <TD class="tr5 td87"><SPAN class="p9 ft10">104 kr/kg</SPAN> </TD> <TD class="tr5 td89"><SPAN class="p9 ft10">614 kr/kg</SPAN> </TD> </TR> </TABLE> <P class="p395 ft2">Denna lag träder i kraft den 1 januari 2008. Äldre bestämmelser gäller fortfarande för varor som dessförinnan anmälts eller borde ha anmälts till tullförfarandet övergång till fri omsättning.</P> <TABLE cellpadding=0 cellspacing=0 class="t79"> <TR> <TD class="tr4 td11"><SPAN class="p9 ft11"><SPAN class="ft32">1 </SPAN>Senaste lydelse 2006:1393.</SPAN> </TD> <TD class="tr4 td90"><SPAN class="p11 ft2">69</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="page_70"> <DIV id="p70dimg1"> <INGENBILD zsrc="GV031170x1.jpg/" id="p70img1"> </DIV> <DIV class="dclr"></DIV> <DIV> <DIV id="id_1"> <P class="p17 ft26">Förslag till lag om ändring i lagen (1994:1563) om tobaksskatt</P> <P class="p196 ft2">Härigenom föreskrivs att 2, 8 och 35 §§ lagen (1994:1563) om tobaksskatt ska ha följande lydelse.</P> <TABLE cellpadding=0 cellspacing=0 class="t22"> <TR> <TD colspan=4 class="tr7 td39"><SPAN class="p9 ft3">Nuvarande lydelse</SPAN> </TD> <TD class="tr7 td91"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td92"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr7 td93"><SPAN class="p91 ft3">Föreslagen lydelse</SPAN> </TD> <TD class="tr7 td94"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td95"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr16 td84"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr16 td96"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr16 td97"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr16 td92"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr16 td91"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr16 td92"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr16 td98"><SPAN class="p92 ft2">2 §<SPAN class="ft27">1</SPAN></SPAN> </TD> <TD class="tr16 td97"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr16 td99"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr16 td94"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr16 td95"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr5 td100"><SPAN class="p93 ft7">Skatt på cigaretter tas ut med</SPAN> </TD> <TD colspan=5 class="tr5 td101"><SPAN class="p11 ft7">Skatt på cigaretter tas ut med</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr4 td100"><SPAN class="p9 ft10"><SPAN class="ft17">28 </SPAN>öre per styck och 39,2 procent</SPAN> </TD> <TD colspan=5 class="tr4 td101"><SPAN class="p91 ft10"><SPAN class="ft17">31 </SPAN>öre per styck och 39,2 procent</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr5 td102"><SPAN class="p9 ft10">av detaljhandelspriset. Skatt</SPAN> </TD> <TD class="tr5 td92"><SPAN class="p93 ft3">skall</SPAN> </TD> <TD colspan=4 class="tr5 td103"><SPAN class="p91 ft7">av detaljhandelspriset. Skatt</SPAN> </TD> <TD class="tr5 td95"><SPAN class="p11 ft3">ska</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr5 td100"><SPAN class="p9 ft10">dock lägst tas ut med 100 procent</SPAN> </TD> <TD colspan=5 class="tr5 td101"><SPAN class="p91 ft10">dock lägst tas ut med 100 procent</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr4 td100"><SPAN class="p9 ft2">av den sammanlagda skatten på</SPAN> </TD> <TD colspan=5 class="tr4 td101"><SPAN class="p91 ft2">av den sammanlagda skatten på</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr5 td100"><SPAN class="p9 ft7">cigaretter i den mest efterfrågade</SPAN> </TD> <TD colspan=5 class="tr5 td101"><SPAN class="p91 ft10">cigaretter i den mest efterfrågade</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr5 td104"><SPAN class="p9 ft10">priskategorin</SPAN> </TD> <TD colspan=4 class="tr5 td105"><SPAN class="p93 ft3"><SPAN class="ft35">(minimipunktskatt)</SPAN><SPAN class="ft7">.</SPAN></SPAN> </TD> <TD class="tr5 td98"><SPAN class="p91 ft10">priskategorin</SPAN> </TD> <TD colspan=4 class="tr5 td69"><SPAN class="p11 ft35">(minimipunktskatt).</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr4 td100"><SPAN class="p9 ft2">Tillverkaren eller hans represen-</SPAN> </TD> <TD colspan=5 class="tr4 td101"><SPAN class="p91 ft2">Tillverkaren eller hans represen-</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr5 td100"><SPAN class="p9 ft7">tant eller, i fråga om cigaretter</SPAN> </TD> <TD colspan=5 class="tr5 td101"><SPAN class="p91 ft7">tant eller, i fråga om cigaretter</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr5 td100"><SPAN class="p9 ft7">som importeras från tredje land,</SPAN> </TD> <TD colspan=5 class="tr5 td101"><SPAN class="p91 ft7">som importeras från tredje land,</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr4 td100"><SPAN class="p9 ft2">importören <SPAN class="ft3">skall </SPAN>senast den 31</SPAN> </TD> <TD colspan=5 class="tr4 td101"><SPAN class="p91 ft2">importören <SPAN class="ft3">ska </SPAN>senast den 31</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr5 td100"><SPAN class="p9 ft7">oktober varje år till Skatteverket</SPAN> </TD> <TD colspan=5 class="tr5 td101"><SPAN class="p91 ft7">oktober varje år till Skatteverket</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr5 td100"><SPAN class="p9 ft7">lämna uppgifter om försäljningen</SPAN> </TD> <TD colspan=5 class="tr5 td101"><SPAN class="p91 ft7">lämna uppgifter om försäljningen</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr4 td100"><SPAN class="p9 ft2">av cigaretter i de olika priskate-</SPAN> </TD> <TD colspan=5 class="tr4 td101"><SPAN class="p91 ft2">av cigaretter i de olika priskate-</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr5 td100"><SPAN class="p9 ft7">gorierna för tiden från och med</SPAN> </TD> <TD colspan=5 class="tr5 td101"><SPAN class="p91 ft7">gorierna för tiden från och med</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr5 td100"><SPAN class="p9 ft10">den 1 oktober det föregående året</SPAN> </TD> <TD colspan=5 class="tr5 td101"><SPAN class="p91 ft10">den 1 oktober det föregående året</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr4 td100"><SPAN class="p9 ft10">till och med den 30 september det</SPAN> </TD> <TD colspan=5 class="tr4 td101"><SPAN class="p91 ft10">till och med den 30 september det</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr5 td104"><SPAN class="p9 ft7">innevarande</SPAN> </TD> <TD colspan=2 class="tr5 td106"><SPAN class="p10 ft7">året.</SPAN> </TD> <TD colspan=2 class="tr5 td58"><SPAN class="p93 ft7">Regeringen</SPAN> </TD> <TD class="tr5 td98"><SPAN class="p91 ft7">innevarande</SPAN> </TD> <TD colspan=2 class="tr5 td84"><SPAN class="p10 ft7">året.</SPAN> </TD> <TD colspan=2 class="tr5 td107"><SPAN class="p11 ft7">Regeringen</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr5 td100"><SPAN class="p9 ft11">fastställer senast den 30 november</SPAN> </TD> <TD colspan=5 class="tr5 td101"><SPAN class="p91 ft11">fastställer senast den 30 november</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr4 td100"><SPAN class="p9 ft2">det innevarande året den mest</SPAN> </TD> <TD colspan=5 class="tr4 td101"><SPAN class="p91 ft2">det innevarande året den mest</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr5 td104"><SPAN class="p9 ft7">efterfrågade</SPAN> </TD> <TD colspan=3 class="tr5 td57"><SPAN class="p10 ft7">priskategorin</SPAN> </TD> <TD class="tr5 td92"><SPAN class="p93 ft7">av</SPAN> </TD> <TD class="tr5 td98"><SPAN class="p91 ft7">efterfrågade</SPAN> </TD> <TD colspan=3 class="tr5 td108"><SPAN class="p63 ft7">priskategorin</SPAN> </TD> <TD class="tr5 td95"><SPAN class="p11 ft7">av</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr5 td109"><SPAN class="p9 ft7">cigaretter och</SPAN> </TD> <TD class="tr5 td92"><SPAN class="p9 ft7">det</SPAN> </TD> <TD colspan=2 class="tr5 td58"><SPAN class="p93 ft11">skattebelopp</SPAN> </TD> <TD colspan=2 class="tr5 td53"><SPAN class="p91 ft7">cigaretter och</SPAN> </TD> <TD class="tr5 td99"><SPAN class="p9 ft7">det</SPAN> </TD> <TD colspan=2 class="tr5 td107"><SPAN class="p11 ft7">skattebelopp</SPAN> </TD> </TR> <TR> <TD class="tr4 td84"><SPAN class="p9 ft2">som</SPAN> </TD> <TD class="tr4 td96"><SPAN class="p9 ft2">för</SPAN> </TD> <TD class="tr4 td97"><SPAN class="p9 ft2">det</SPAN> </TD> <TD colspan=3 class="tr4 td110"><SPAN class="p24 ft2">nästkommande</SPAN> </TD> <TD class="tr4 td98"><SPAN class="p91 ft2">som för</SPAN> </TD> <TD class="tr4 td97"><SPAN class="p9 ft2">det</SPAN> </TD> <TD colspan=3 class="tr4 td41"><SPAN class="p11 ft2">nästkommande</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr5 td100"><SPAN class="p9 ft7">kalenderåret <SPAN class="ft3">skall </SPAN>tas ut enligt</SPAN> </TD> <TD colspan=5 class="tr5 td101"><SPAN class="p91 ft11">kalenderåret <SPAN class="ft36">ska </SPAN>tas ut enligt andra</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr5 td100"><SPAN class="p9 ft7">andra meningen. För år <SPAN class="ft3">2007 skall</SPAN></SPAN> </TD> <TD colspan=5 class="tr5 td101"><SPAN class="p91 ft7">meningen. För år <SPAN class="ft3">2008 ska </SPAN>dock</SPAN> </TD> </TR> <TR> <TD class="tr4 td84"><SPAN class="p9 ft2">dock</SPAN> </TD> <TD colspan=4 class="tr4 td111"><SPAN class="p92 ft2">minimipunktskatten</SPAN> </TD> <TD class="tr4 td92"><SPAN class="p24 ft2">fast-</SPAN> </TD> <TD colspan=3 class="tr4 td93"><SPAN class="p91 ft2">minimipunktskatten</SPAN> </TD> <TD class="tr4 td94"><SPAN class="p9 ft10">fastställas</SPAN> </TD> <TD class="tr4 td95"><SPAN class="p19 ft2">till</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr5 td100"><SPAN class="p9 ft7">ställas till 1 krona och <SPAN class="ft3">14 </SPAN>öre per</SPAN> </TD> <TD colspan=4 class="tr5 td103"><SPAN class="p91 ft10">1 krona och <SPAN class="ft17">24 </SPAN>öre per cigarett.</SPAN> </TD> <TD class="tr5 td95"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr4 td104"><SPAN class="p9 ft2">cigarett.</SPAN> </TD> <TD class="tr4 td97"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td92"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td91"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td92"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td98"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td97"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td99"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td94"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td95"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p67 ft7">Cigaretter med en längd, exklusive filter eller munstycke, som överstiger 9 centimeter men inte 18 centimeter anses som två cigaretter. Är cigaretten längre anses varje påbörjad ytterligare längd av 9 centimeter som en cigarett.</P> <TABLE cellpadding=0 cellspacing=0 class="t8"> <TR> <TD class="tr4 td100"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td101"><SPAN class="p396 ft2">8 §<SPAN class="ft27">2</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr5 td100"><SPAN class="p93 ft7">Skatt på cigarrer och cigariller</SPAN> </TD> <TD class="tr5 td101"><SPAN class="p11 ft7">Skatt på cigarrer och cigariller</SPAN> </TD> </TR> <TR> <TD class="tr4 td100"><SPAN class="p93 ft10">tas ut med 1 krona och 12 öre per</SPAN> </TD> <TD class="tr4 td101"><SPAN class="p11 ft2">tas ut med 1 krona och 12 öre per</SPAN> </TD> </TR> <TR> <TD class="tr5 td100"><SPAN class="p93 ft11">styck. Skatt på röktobak tas ut med</SPAN> </TD> <TD class="tr5 td101"><SPAN class="p19 ft10">styck. Skatt på röktobak tas ut med</SPAN> </TD> </TR> <TR> <TD class="tr4 td100"><SPAN class="p397 ft10"><SPAN class="ft17">975 </SPAN>kronor per kilogram.</SPAN> </TD> <TD class="tr4 td101"><SPAN class="p398 ft2"><SPAN class="ft3">1 560 </SPAN>kronor per kilogram.</SPAN> </TD> </TR> </TABLE> <P class="p399 ft11"><SPAN class="ft38">1</SPAN><SPAN class="ft39">Senaste lydelse 2006:1392.</SPAN></P> <P class="p17 ft11"><SPAN class="ft38">2</SPAN><SPAN class="ft39">Senaste lydelse 2006:1392.</SPAN></P> </DIV> <DIV id="id_2"> <P class="p17 ft10">Prop. 2007/08:11 Bilaga 1</P> <P class="p385 ft2">70</P> </DIV> </DIV> </DIV> <DIV id="page_71"> <DIV id="p71dimg1"> <INGENBILD zsrc="GV031171x1.jpg/" id="p71img1"> </DIV> <DIV> <DIV id="id_1"> <TABLE cellpadding=0 cellspacing=0 class="t8"> <TR> <TD class="tr7 td32"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td30"><SPAN class="p98 ft10">35 §<SPAN class="ft40">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr4 td32"><SPAN class="p19 ft2">Skatt på snus tas ut med</SPAN> </TD> <TD class="tr4 td30"><SPAN class="p19 ft2">Skatt på snus tas ut med</SPAN> </TD> </TR> <TR> <TD class="tr5 td32"><SPAN class="p19 ft7"><SPAN class="ft3">246 </SPAN>kronor per kilogram och på</SPAN> </TD> <TD class="tr5 td30"><SPAN class="p11 ft7"><SPAN class="ft3">336 </SPAN>kronor per kilogram och på</SPAN> </TD> </TR> <TR> <TD class="tr5 td32"><SPAN class="p19 ft7">tuggtobak med 402 kronor per</SPAN> </TD> <TD class="tr5 td30"><SPAN class="p11 ft7">tuggtobak med 402 kronor per</SPAN> </TD> </TR> <TR> <TD class="tr4 td32"><SPAN class="p400 ft10">kilogram.</SPAN> </TD> <TD class="tr4 td30"><SPAN class="p99 ft2">kilogram.</SPAN> </TD> </TR> </TABLE> <P class="p100 ft10">Denna lag träder i kraft den 1 januari 2008. Äldre bestämmelser gäller fortfarande för förhållanden som hänför sig till tiden före ikraftträdandet.</P> <P class="p101 ft11"><SPAN class="ft38">3</SPAN><SPAN class="ft39">Senaste lydelse 2006:1392.</SPAN></P> </DIV> <DIV id="id_2"> <P class="p17 ft10">Prop. 2007/08:11 Bilaga 1</P> <P class="p385 ft2">71</P> </DIV> </DIV> </DIV> <DIV id="page_72"> <DIV id="p72dimg1"> <INGENBILD zsrc="GV031172x1.jpg/" id="p72img1"> </DIV> <P class="p387 ft2">Prop. 2007/08:11</P> <P class="p276 ft2">Bilaga 1</P> <P class="p338 ft26">Förslag till lag om ändring i lagen (1994:1564) om alkoholskatt</P> <P class="p388 ft2">Härigenom föreskrivs att <NOBR>2–4</NOBR> §§ lagen (1994:1564) om alkoholskatt ska ha följande lydelse.</P> <TABLE cellpadding=0 cellspacing=0 class="t75"> <TR> <TD colspan=3 class="tr7 td31"><SPAN class="p9 ft3">Nuvarande lydelse</SPAN> </TD> <TD class="tr7 td92"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td24"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr7 td69"><SPAN class="p91 ft3">Föreslagen lydelse</SPAN> </TD> <TD class="tr7 td92"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td5"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr16 td78"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr16 td116"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr16 td35"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr16 td92"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr16 td24"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr16 td89"><SPAN class="p92 ft2">2 §<SPAN class="ft27">1</SPAN></SPAN> </TD> <TD class="tr16 td116"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr16 td35"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr16 td92"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr16 td5"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr5 td100"><SPAN class="p93 ft7">Skatt <SPAN class="ft3">skall </SPAN>betalas för öl som</SPAN> </TD> <TD colspan=5 class="tr5 td101"><SPAN class="p11 ft7">Skatt <SPAN class="ft3">ska </SPAN>betalas för öl som</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr4 td100"><SPAN class="p9 ft2">hänförs till <NOBR>KN-nr</NOBR> 2203 om alko-</SPAN> </TD> <TD colspan=5 class="tr4 td101"><SPAN class="p91 ft2">hänförs till <NOBR>KN-nr</NOBR> 2203 om alko-</SPAN> </TD> </TR> <TR> <TD class="tr5 td78"><SPAN class="p9 ft10">holhalten</SPAN> </TD> <TD colspan=3 class="tr5 td117"><SPAN class="p63 ft7">överstiger</SPAN> </TD> <TD class="tr5 td24"><SPAN class="p93 ft10">0,5 volym-</SPAN> </TD> <TD class="tr5 td89"><SPAN class="p91 ft10">holhalten</SPAN> </TD> <TD colspan=3 class="tr5 td117"><SPAN class="p63 ft7">överstiger</SPAN> </TD> <TD class="tr5 td5"><SPAN class="p19 ft10">0,5 volym-</SPAN> </TD> </TR> <TR> <TD class="tr5 td78"><SPAN class="p9 ft7">procent.</SPAN> </TD> <TD class="tr5 td116"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td35"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td92"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td24"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td89"><SPAN class="p91 ft7">procent.</SPAN> </TD> <TD class="tr5 td116"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td35"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td92"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td5"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr4 td100"><SPAN class="p24 ft2">Skatt <SPAN class="ft3">skall </SPAN>även betalas för</SPAN> </TD> <TD colspan=5 class="tr4 td101"><SPAN class="p11 ft2">Skatt <SPAN class="ft3">ska </SPAN>även betalas för</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr5 td100"><SPAN class="p9 ft7">produkter innehållande en bland-</SPAN> </TD> <TD colspan=5 class="tr5 td101"><SPAN class="p91 ft7">produkter innehållande en bland-</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr5 td100"><SPAN class="p9 ft7">ning av öl och <NOBR>icke-alkoholhaltig</NOBR></SPAN> </TD> <TD colspan=5 class="tr5 td101"><SPAN class="p91 ft7">ning av öl och <NOBR>icke-alkoholhaltig</NOBR></SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr4 td100"><SPAN class="p9 ft2">dryck hänförlig till <NOBR>KN-nr</NOBR> 2206</SPAN> </TD> <TD colspan=5 class="tr4 td101"><SPAN class="p91 ft2">dryck hänförlig till <NOBR>KN-nr</NOBR> 2206</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr5 td31"><SPAN class="p9 ft7">om alkoholhalten</SPAN> </TD> <TD colspan=2 class="tr5 td57"><SPAN class="p24 ft7">i blandningen</SPAN> </TD> <TD colspan=3 class="tr5 td69"><SPAN class="p91 ft7">om alkoholhalten</SPAN> </TD> <TD colspan=2 class="tr5 td98"><SPAN class="p11 ft7">i blandningen</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr5 td100"><SPAN class="p9 ft7">överstiger 0,5 volymprocent.</SPAN> </TD> <TD colspan=5 class="tr5 td101"><SPAN class="p91 ft7">överstiger 0,5 volymprocent.</SPAN> </TD> </TR> <TR> <TD class="tr4 td78"><SPAN class="p10 ft2">Skatt</SPAN> </TD> <TD class="tr4 td116"><SPAN class="p9 ft2">tas</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p59 ft2">ut</SPAN> </TD> <TD class="tr4 td92"><SPAN class="p9 ft2">per</SPAN> </TD> <TD class="tr4 td24"><SPAN class="p93 ft2">liter med</SPAN> </TD> <TD class="tr4 td89"><SPAN class="p32 ft2">Skatt</SPAN> </TD> <TD class="tr4 td116"><SPAN class="p9 ft2">tas</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p52 ft2">ut</SPAN> </TD> <TD class="tr4 td92"><SPAN class="p9 ft2">per</SPAN> </TD> <TD class="tr4 td5"><SPAN class="p19 ft2">liter med</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr5 td37"><SPAN class="p9 ft7"><SPAN class="ft3">1,47 </SPAN>kronor</SPAN> </TD> <TD colspan=2 class="tr5 td222"><SPAN class="p9 ft7">för varje</SPAN> </TD> <TD class="tr5 td24"><SPAN class="p93 ft7">volympro-</SPAN> </TD> <TD colspan=2 class="tr5 td67"><SPAN class="p91 ft7"><SPAN class="ft3">1,66 </SPAN>kronor</SPAN> </TD> <TD colspan=2 class="tr5 td222"><SPAN class="p9 ft7">för varje</SPAN> </TD> <TD class="tr5 td5"><SPAN class="p11 ft7">volympro-</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr5 td37"><SPAN class="p9 ft10">cent alkohol.</SPAN> </TD> <TD class="tr5 td35"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td92"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td24"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr5 td67"><SPAN class="p91 ft10">cent alkohol.</SPAN> </TD> <TD class="tr5 td35"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td92"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td5"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p401 ft2">För öl med en alkoholhalt om högst 2,8 volymprocent tas skatt ut med</P> <TABLE cellpadding=0 cellspacing=0 class="t80"> <TR> <TD class="tr5 td100"><SPAN class="p9 ft7">0 kronor.</SPAN> </TD> <TD class="tr5 td101"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr16 td100"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr16 td101"><SPAN class="p396 ft2">3 §<SPAN class="ft27">2</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr5 td100"><SPAN class="p10 ft7">Skatt <SPAN class="ft3">skall </SPAN>betalas för vin som</SPAN> </TD> <TD class="tr5 td101"><SPAN class="p11 ft7">Skatt <SPAN class="ft3">ska </SPAN>betalas för vin som</SPAN> </TD> </TR> <TR> <TD class="tr5 td100"><SPAN class="p9 ft7">hänförs till <NOBR>KN-nr</NOBR> 2204 och 2205</SPAN> </TD> <TD class="tr5 td101"><SPAN class="p11 ft7">hänförs till <NOBR>KN-nr</NOBR> 2204 och 2205</SPAN> </TD> </TR> <TR> <TD class="tr4 td100"><SPAN class="p9 ft2">om alkoholhalten uppkommit</SPAN> </TD> <TD class="tr4 td101"><SPAN class="p11 ft2">om alkoholhalten uppkommit</SPAN> </TD> </TR> <TR> <TD class="tr4 td100"><SPAN class="p9 ft2">enbart genom jäsning och</SPAN> </TD> <TD class="tr4 td101"><SPAN class="p402 ft2">enbart genom jäsning och</SPAN> </TD> </TR> </TABLE> <P class="p119 ft2"><SPAN class="ft2">1.</SPAN><SPAN class="ft41">alkoholhalten överstiger 1,2 volymprocent men uppgår till högst 15 volymprocent, eller</SPAN></P> <P class="p119 ft2"><SPAN class="ft2">2.</SPAN><SPAN class="ft41">alkoholhalten överstiger 15 volymprocent men uppgår till högst 18 volymprocent och vinet producerats utan tillsatser.</SPAN></P> <P class="p403 ft7">Skatt tas ut per liter för</P> <P class="p119 ft7">drycker med en alkoholhalt över 2,25 men inte över 4,5 volymprocent med 7,58 kronor,</P> <P class="p119 ft7">drycker med en alkoholhalt över 4,5 men inte över 7 volymprocent med 11,20 kronor,</P> <P class="p119 ft2">drycker med en alkoholhalt över 7 men inte över 8,5 volymprocent med 15,41 kronor,</P> <TABLE cellpadding=0 cellspacing=0 class="t81"> <TR> <TD class="tr11 td30"><SPAN class="p25 ft21">drycker med en alkoholhalt över</SPAN> </TD> <TD class="tr11 td32"><SPAN class="p63 ft20">drycker med en alkoholhalt över</SPAN> </TD> </TR> <TR> <TD class="tr3 td30"><SPAN class="p78 ft19">8,5 men inte över 15 volymprocent</SPAN> </TD> <TD class="tr3 td32"><SPAN class="p9 ft19">8,5 men inte över 15 volymprocent</SPAN> </TD> </TR> <TR> <TD class="tr4 td30"><SPAN class="p104 ft10">med <SPAN class="ft17">22,08 </SPAN>kronor, och för</SPAN> </TD> <TD class="tr4 td32"><SPAN class="p9 ft2">med <SPAN class="ft3">21,58 </SPAN>kronor, och för</SPAN> </TD> </TR> </TABLE> <P class="p266 ft2">drycker med en alkoholhalt över 15 men inte över 18 volymprocent med 45,17 kronor.</P> <TABLE cellpadding=0 cellspacing=0 class="t82"> <TR> <TD class="tr3 td122"><SPAN class="p24 ft38">1</SPAN> </TD> <TD class="tr3 td14"><SPAN class="p69 ft43">Senaste lydelse 2001:517.</SPAN> </TD> <TD rowspan=2 class="tr15 td123"><SPAN class="p11 ft2">72</SPAN> </TD> </TR> <TR> <TD class="tr9 td122"><SPAN class="p24 ft38">2</SPAN> </TD> <TD class="tr9 td14"><SPAN class="p69 ft11">Senaste lydelse 2001:822.</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="page_73"> <DIV id="p73dimg1"> <INGENBILD zsrc="GV031173x1.jpg/" id="p73img1"> </DIV> <DIV> <DIV id="id_1"> <P class="p404 ft7">För vin med en alkoholhalt om högst 2,25 volymprocent tas skatt ut med 0 kronor.</P> <TABLE cellpadding=0 cellspacing=0 class="t8"> <TR> <TD class="tr9 td49"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr9 td124"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr9 td5"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr9 td77"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr9 td84"><SPAN class="p92 ft2">4 §<SPAN class="ft27">3</SPAN></SPAN> </TD> <TD class="tr9 td124"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr9 td5"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr9 td99"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr5 td100"><SPAN class="p10 ft10">Skatt <SPAN class="ft17">skall </SPAN>betalas för andra jästa</SPAN> </TD> <TD colspan=4 class="tr5 td101"><SPAN class="p11 ft7">Skatt <SPAN class="ft3">ska </SPAN>betalas för andra jästa</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr4 td100"><SPAN class="p9 ft10">drycker än vin eller öl som hänförs</SPAN> </TD> <TD colspan=4 class="tr4 td101"><SPAN class="p91 ft10">drycker än vin eller öl som hänförs</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr5 td100"><SPAN class="p9 ft7">till <NOBR>KN-nr</NOBR> 2206 samt sådana</SPAN> </TD> <TD colspan=4 class="tr5 td101"><SPAN class="p91 ft7">till <NOBR>KN-nr</NOBR> 2206 samt sådana</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr5 td100"><SPAN class="p9 ft7">drycker som hänförs till <NOBR>KN-nr</NOBR></SPAN> </TD> <TD colspan=4 class="tr5 td101"><SPAN class="p91 ft7">drycker som hänförs till <NOBR>KN-nr</NOBR></SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr4 td100"><SPAN class="p9 ft2">2204 och 2205 men som inte</SPAN> </TD> <TD colspan=4 class="tr4 td101"><SPAN class="p91 ft2">2204 och 2205 men som inte</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr5 td100"><SPAN class="p9 ft10">omfattas av skatteplikt enligt 3 §,</SPAN> </TD> <TD colspan=4 class="tr5 td101"><SPAN class="p91 ft10">omfattas av skatteplikt enligt 3 §,</SPAN> </TD> </TR> <TR> <TD class="tr5 td49"><SPAN class="p9 ft7">om</SPAN> </TD> <TD class="tr5 td124"><SPAN class="p9 ft7">alkoholhalten</SPAN> </TD> <TD class="tr5 td5"><SPAN class="p9 ft7">överstiger</SPAN> </TD> <TD class="tr5 td77"><SPAN class="p24 ft7">1,2</SPAN> </TD> <TD class="tr5 td84"><SPAN class="p91 ft7">om</SPAN> </TD> <TD class="tr5 td124"><SPAN class="p9 ft7">alkoholhalten</SPAN> </TD> <TD class="tr5 td5"><SPAN class="p9 ft7">överstiger</SPAN> </TD> <TD class="tr5 td99"><SPAN class="p11 ft7">1,2</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr4 td100"><SPAN class="p9 ft2">men inte 10 volymprocent eller</SPAN> </TD> <TD colspan=4 class="tr4 td101"><SPAN class="p91 ft2">men inte 10 volymprocent eller</SPAN> </TD> </TR> <TR> <TD class="tr5 td49"><SPAN class="p9 ft7">om</SPAN> </TD> <TD class="tr5 td124"><SPAN class="p69 ft7">alkoholhalten</SPAN> </TD> <TD class="tr5 td5"><SPAN class="p92 ft7">överstiger</SPAN> </TD> <TD class="tr5 td77"><SPAN class="p24 ft7">10</SPAN> </TD> <TD class="tr5 td84"><SPAN class="p91 ft7">om</SPAN> </TD> <TD class="tr5 td124"><SPAN class="p92 ft7">alkoholhalten</SPAN> </TD> <TD class="tr5 td5"><SPAN class="p1 ft7">överstiger</SPAN> </TD> <TD class="tr5 td99"><SPAN class="p11 ft7">10</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr5 td100"><SPAN class="p9 ft7">men inte 15 volymprocent under</SPAN> </TD> <TD colspan=4 class="tr5 td101"><SPAN class="p91 ft7">men inte 15 volymprocent under</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr4 td125"><SPAN class="p9 ft2">förutsättning att</SPAN> </TD> <TD colspan=2 class="tr4 td124"><SPAN class="p24 ft2">alkoholhalten</SPAN> </TD> <TD colspan=2 class="tr4 td111"><SPAN class="p91 ft2">förutsättning att</SPAN> </TD> <TD colspan=2 class="tr4 td56"><SPAN class="p11 ft2">alkoholhalten</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr5 td100"><SPAN class="p9 ft11">uteslutande har uppkommit genom</SPAN> </TD> <TD colspan=4 class="tr5 td101"><SPAN class="p91 ft11">uteslutande har uppkommit genom</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr5 td125"><SPAN class="p9 ft7">jäsning.</SPAN> </TD> <TD class="tr5 td5"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td77"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr5 td111"><SPAN class="p91 ft7">jäsning.</SPAN> </TD> <TD class="tr5 td5"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td99"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr4 td208"><SPAN class="p10 ft2">Skatt tas ut per liter för</SPAN> </TD> <TD class="tr4 td77"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td84"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td124"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td5"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td99"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p405 ft2">drycker med en alkoholhalt över 2,25 men inte över 4,5 volymprocent med 7,58 kronor,</P> <P class="p40 ft2">drycker med en alkoholhalt över 4,5 men inte över 7 volymprocent</P> <TABLE cellpadding=0 cellspacing=0 class="t26"> <TR> <TD class="tr11 td32"><SPAN class="p9 ft21">med 11,20 kronor,</SPAN> </TD> <TD class="tr11 td92"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td126"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td32"><SPAN class="p10 ft19">drycker med en alkoholhalt över</SPAN> </TD> <TD class="tr3 td92"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr3 td126"><SPAN class="p9 ft19">drycker med en alkoholhalt över</SPAN> </TD> </TR> <TR> <TD class="tr4 td32"><SPAN class="p9 ft10">7 men inte över 8,5 volymprocent</SPAN> </TD> <TD class="tr4 td92"><SPAN class="p28 ft2">7</SPAN> </TD> <TD class="tr4 td126"><SPAN class="p9 ft10">men inte över 8,5 volymprocent</SPAN> </TD> </TR> <TR> <TD class="tr5 td32"><SPAN class="p9 ft7">med 15<SPAN class="ft3">.</SPAN>41 kronor, och för</SPAN> </TD> <TD colspan=2 class="tr5 td127"><SPAN class="p28 ft7">med 15<SPAN class="ft3">,</SPAN>41 kronor, och för</SPAN> </TD> </TR> <TR> <TD class="tr5 td32"><SPAN class="p10 ft10">drycker med en alkoholhalt över</SPAN> </TD> <TD class="tr5 td92"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td126"><SPAN class="p9 ft10">drycker med en alkoholhalt över</SPAN> </TD> </TR> <TR> <TD class="tr4 td32"><SPAN class="p9 ft10">8,5 men inte över 15 volymprocent</SPAN> </TD> <TD colspan=2 class="tr4 td127"><SPAN class="p28 ft10">8,5 men inte över 15 volymprocent</SPAN> </TD> </TR> <TR> <TD class="tr5 td32"><SPAN class="p9 ft7">med <SPAN class="ft3">22,08 </SPAN>kronor.</SPAN> </TD> <TD colspan=2 class="tr5 td127"><SPAN class="p28 ft7">med <SPAN class="ft3">21,58 </SPAN>kronor.</SPAN> </TD> </TR> <TR> <TD class="tr4 td32"><SPAN class="p10 ft2">För andra jästa drycker</SPAN> </TD> <TD class="tr4 td92"><SPAN class="p9 ft2">med</SPAN> </TD> <TD class="tr4 td126"><SPAN class="p10 ft2">en alkoholhalt om högst</SPAN> </TD> </TR> </TABLE> <P class="p108 ft2">2,25 volymprocent tas skatt ut med 0 kronor.</P> <P class="p406 ft10">Denna lag träder i kraft den 1 januari 2008. Äldre bestämmelser gäller fortfarande för förhållanden som hänför sig till tiden före ikraftträdandet.</P> <P class="p407 ft11"><SPAN class="ft38">3</SPAN><SPAN class="ft39">Senaste lydelse 2001:822.</SPAN></P> </DIV> <DIV id="id_2"> <P class="p17 ft10">Prop. 2007/08:11 Bilaga 1</P> <P class="p385 ft2">73</P> </DIV> </DIV> </DIV> <DIV id="page_74"> <DIV id="p74dimg1"> <INGENBILD zsrc="GV031174x1.jpg/" id="p74img1"> </DIV> <P class="p408 ft2">Prop. 2007/08:11</P> <P class="p408 ft2">Bilaga 1</P> <P class="p409 ft26">Förslag till lag om ändring i lagen (1994:1776) om skatt på energi</P> <P class="p410 ft2">Härigenom föreskrivs att 2 kap. 1, 4 a och 10 §§, 6 a kap. 1 §, 9 kap. 7 och 8 §§ samt 11 kap. 3 och 12 §§ lagen (1994:1776) om skatt på energi ska ha följande lydelse.</P> <P class="p411 ft3">Nuvarande lydelse</P> <P class="p412 ft2"><SPAN class="ft2">2</SPAN><SPAN class="ft22">kap. 1 §</SPAN><SPAN class="ft27">1</SPAN></P> <P class="p413 ft2">Energiskatt och koldioxidskatt <SPAN class="ft3">skall</SPAN>, om inte annat följer av andra stycket, betalas för följande bränslen med angivna belopp:</P> <TABLE cellpadding=0 cellspacing=0 class="t83"> <TR> <TD class="tr9 td122"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr9 td8"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr9 td128"><SPAN class="p65 ft10"><NOBR>KN-nr</NOBR></SPAN> </TD> <TD class="tr9 td56"><SPAN class="p9 ft11">Slag av bränsle</SPAN> </TD> <TD colspan=2 class="tr4 td129"><SPAN class="p56 ft10">Skattebelopp</SPAN> </TD> <TD class="tr4 td136"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td245"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr9 td132"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td122"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td8"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td128"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td56"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr11 td117"><SPAN class="p56 ft20">Energiskatt</SPAN> </TD> <TD class="tr11 td56"><SPAN class="p9 ft20">Koldioxidskatt</SPAN> </TD> <TD colspan=2 class="tr11 td214"><SPAN class="p9 ft20">Summa skatt</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr3 td143"><SPAN class="p61 ft11">1.</SPAN> </TD> <TD class="tr3 td144"><SPAN class="p65 ft19">2710 11 31,</SPAN> </TD> <TD class="tr3 td145"><SPAN class="p9 ft19">Bensin som</SPAN> </TD> <TD class="tr3 td278"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td279"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td145"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td280"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td132"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td122"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td8"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td128"><SPAN class="p65 ft20">2710 11 41,</SPAN> </TD> <TD class="tr11 td56"><SPAN class="p9 ft20">uppfyller krav</SPAN> </TD> <TD class="tr11 td47"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td60"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td56"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td58"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td132"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td122"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td8"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p65 ft19">2710 11 45</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">för</SPAN> </TD> <TD class="tr3 td47"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td60"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td58"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td132"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td122"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td8"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p65 ft19">eller</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td47"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td60"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td58"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td132"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td122"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td8"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p65 ft19">2710 11 49</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td47"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td60"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td58"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td132"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td122"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td8"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft11">a) miljöklass 1</SPAN> </TD> <TD class="tr3 td47"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td60"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td58"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td132"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td122"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td8"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td128"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td56"><SPAN class="p9 ft20">– motorbensin</SPAN> </TD> <TD colspan=2 class="tr11 td117"><SPAN class="p56 ft20">2 kr 90 öre</SPAN> </TD> <TD class="tr11 td56"><SPAN class="p9 ft20">2 kr 16 öre</SPAN> </TD> <TD colspan=2 class="tr11 td214"><SPAN class="p9 ft20">5 kr 6 öre</SPAN> </TD> </TR> <TR> <TD class="tr3 td122"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td8"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr3 td117"><SPAN class="p56 ft19">per liter</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">per liter</SPAN> </TD> <TD colspan=2 class="tr3 td214"><SPAN class="p9 ft19">per liter</SPAN> </TD> </TR> <TR> <TD class="tr3 td122"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td8"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft11">– alkylatbensin</SPAN> </TD> <TD colspan=2 class="tr3 td117"><SPAN class="p56 ft19">1 kr 30 öre</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">2 kr 16 öre</SPAN> </TD> <TD colspan=2 class="tr3 td214"><SPAN class="p9 ft19">3 kr 46 öre</SPAN> </TD> </TR> <TR> <TD class="tr3 td122"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td8"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr3 td117"><SPAN class="p56 ft19">per liter</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">per liter</SPAN> </TD> <TD colspan=2 class="tr3 td214"><SPAN class="p9 ft19">per liter</SPAN> </TD> </TR> <TR> <TD class="tr3 td122"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td8"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft11">b) miljöklass 2</SPAN> </TD> <TD colspan=2 class="tr3 td117"><SPAN class="p56 ft19">2 kr 93 öre</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">2 kr 16 öre</SPAN> </TD> <TD colspan=2 class="tr3 td214"><SPAN class="p9 ft19">5 kr 9 öre</SPAN> </TD> </TR> <TR> <TD class="tr11 td122"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td8"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td128"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td56"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr11 td117"><SPAN class="p56 ft20">per liter</SPAN> </TD> <TD class="tr11 td56"><SPAN class="p9 ft20">per liter</SPAN> </TD> <TD colspan=2 class="tr11 td214"><SPAN class="p9 ft20">per liter</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr3 td21"><SPAN class="p61 ft11">2.</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p65 ft19">2710 11 31,</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">Annan bensin</SPAN> </TD> <TD colspan=2 class="tr3 td117"><SPAN class="p56 ft19">3 kr 61 öre</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">2 kr 16 öre</SPAN> </TD> <TD colspan=2 class="tr3 td214"><SPAN class="p9 ft19">5 kr 77 öre</SPAN> </TD> </TR> <TR> <TD class="tr3 td122"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td8"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p65 ft19">2710 11 51</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">än som avses</SPAN> </TD> <TD colspan=2 class="tr3 td117"><SPAN class="p56 ft19">per liter</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">per liter</SPAN> </TD> <TD colspan=2 class="tr3 td214"><SPAN class="p9 ft19">per liter</SPAN> </TD> </TR> <TR> <TD class="tr3 td122"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td8"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p65 ft19">eller</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">under 1</SPAN> </TD> <TD class="tr3 td47"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td60"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td58"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td132"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td122"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td8"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p65 ft19">2710 11 59</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td47"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td60"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td58"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td132"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr11 td21"><SPAN class="p61 ft16">3.</SPAN> </TD> <TD class="tr11 td128"><SPAN class="p65 ft20">2710 19 21,</SPAN> </TD> <TD class="tr11 td56"><SPAN class="p9 ft20">Eldningsolja,</SPAN> </TD> <TD class="tr11 td47"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td60"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td56"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td58"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td132"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td122"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td8"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p65 ft19">2710 19 25,</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft11">dieselbrännolja,</SPAN> </TD> <TD class="tr3 td47"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td60"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td58"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td132"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td122"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td8"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p65 ft19">2710 19 41–</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">fotogen, m.m.</SPAN> </TD> <TD class="tr3 td47"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td60"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td58"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td132"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td122"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td8"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p65 ft19">2710 19 49</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">som</SPAN> </TD> <TD class="tr3 td47"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td60"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td58"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td132"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td122"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td8"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td128"><SPAN class="p65 ft20">eller</SPAN> </TD> <TD class="tr11 td56"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td47"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td60"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td56"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td58"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td132"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td122"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td8"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p65 ft19">2710 19 61–</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td47"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td60"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td58"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td132"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td122"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td8"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p65 ft19">2710 19 69</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td47"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td60"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td58"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td132"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td122"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td8"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">a) har försetts</SPAN> </TD> <TD colspan=2 class="tr3 td117"><SPAN class="p56 ft19">750 kr per</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">2 663 kr per</SPAN> </TD> <TD colspan=2 class="tr3 td214"><SPAN class="p9 ft19">3 413 kr per</SPAN> </TD> </TR> <TR> <TD class="tr3 td122"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td8"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft11">med märk- och</SPAN> </TD> <TD colspan=2 class="tr3 td117"><SPAN class="p56 ft19">m<SPAN class="ft45">3</SPAN></SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">m<SPAN class="ft45">3</SPAN></SPAN> </TD> <TD colspan=2 class="tr3 td214"><SPAN class="p9 ft19">m<SPAN class="ft45">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr3 td122"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td8"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft11">färgämnen eller</SPAN> </TD> <TD class="tr3 td47"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td60"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td58"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td132"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td122"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td8"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td128"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td56"><SPAN class="p9 ft20">ger mindre än</SPAN> </TD> <TD class="tr11 td47"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td60"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td56"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td58"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td132"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td122"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td8"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">85 volym-</SPAN> </TD> <TD class="tr3 td47"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td60"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td58"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td132"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td122"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td8"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">procent</SPAN> </TD> <TD class="tr3 td47"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td60"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td58"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td132"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td122"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td8"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">destillat vid</SPAN> </TD> <TD class="tr3 td47"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td60"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td58"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td132"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td122"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td8"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">350<SPAN class="ft45">o</SPAN>C,</SPAN> </TD> <TD class="tr3 td47"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td60"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td58"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td132"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td122"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td8"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td128"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td56"><SPAN class="p9 ft20">b) inte har</SPAN> </TD> <TD class="tr11 td47"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td60"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td56"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td58"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td132"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td122"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td8"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">försetts med</SPAN> </TD> <TD class="tr3 td47"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td60"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td58"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td132"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td122"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td8"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">märk- och</SPAN> </TD> <TD class="tr3 td47"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td60"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td58"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td132"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr1 td122"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD colspan=4 class="tr8 td139"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr1 td60"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr1 td56"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD colspan=2 rowspan=2 class="tr34 td214"><SPAN class="p414 ft11">74</SPAN> </TD> </TR> <TR> <TD class="tr7 td122"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD colspan=5 class="tr7 td281"><SPAN class="p9 ft11"><SPAN class="ft32">1 </SPAN>Lydelse enligt förslag i prop. 2006/07:123.</SPAN> </TD> <TD class="tr7 td56"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="page_75"> <DIV id="p75dimg1"> <INGENBILD zsrc="GV031175x1.jpg/" id="p75img1"> </DIV> <TABLE cellpadding=0 cellspacing=0 class="t84"> <TR> <TD class="tr2 td21"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr2 td128"><SPAN class="p65 ft10"><NOBR>KN-nr</NOBR></SPAN> </TD> <TD class="tr2 td56"><SPAN class="p9 ft11">Slag av bränsle</SPAN> </TD> <TD class="tr9 td129"><SPAN class="p56 ft10">Skattebelopp</SPAN> </TD> <TD class="tr9 td136"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr9 td245"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr2 td141"><SPAN class="p63 ft11">Prop. 2007/08:11</SPAN> </TD> </TR> <TR> <TD class="tr11 td282"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td135"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td136"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td129"><SPAN class="p56 ft20">Energiskatt</SPAN> </TD> <TD class="tr11 td136"><SPAN class="p9 ft20">Koldioxidskatt</SPAN> </TD> <TD class="tr11 td245"><SPAN class="p9 ft16">Summa skatt</SPAN> </TD> <TD class="tr3 td141"><SPAN class="p63 ft5">Bilaga 1</SPAN> </TD> </TR> <TR> <TD class="tr11 td21"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td128"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td56"><SPAN class="p9 ft16">färgämnen och</SPAN> </TD> <TD class="tr11 td117"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td56"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td58"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td141"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">ger minst 85</SPAN> </TD> <TD class="tr3 td117"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td58"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td141"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">volymprocent</SPAN> </TD> <TD class="tr3 td117"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td58"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td141"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">destillat vid</SPAN> </TD> <TD class="tr3 td117"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td58"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td141"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">350<SPAN class="ft45">o</SPAN>C, tillhörig</SPAN> </TD> <TD class="tr3 td117"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td58"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td141"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td21"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td128"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td56"><SPAN class="p9 ft20">miljöklass 1</SPAN> </TD> <TD class="tr11 td117"><SPAN class="p56 ft20">1 057 kr per</SPAN> </TD> <TD class="tr11 td56"><SPAN class="p9 ft20">2 663 kr per</SPAN> </TD> <TD class="tr11 td58"><SPAN class="p9 ft20">3 720 kr per</SPAN> </TD> <TD class="tr11 td141"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td21"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td128"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td56"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td117"><SPAN class="p56 ft10">m<SPAN class="ft45">3</SPAN></SPAN> </TD> <TD class="tr5 td56"><SPAN class="p9 ft49">m<SPAN class="ft48">3</SPAN></SPAN> </TD> <TD class="tr5 td58"><SPAN class="p9 ft49">m<SPAN class="ft48">3</SPAN></SPAN> </TD> <TD class="tr5 td141"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td21"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td128"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td56"><SPAN class="p9 ft20">miljöklass 2</SPAN> </TD> <TD class="tr11 td117"><SPAN class="p56 ft20">1 306 kr per</SPAN> </TD> <TD class="tr11 td56"><SPAN class="p9 ft20">2 663 kr per</SPAN> </TD> <TD class="tr11 td58"><SPAN class="p9 ft20">3 969 kr per</SPAN> </TD> <TD class="tr11 td141"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td117"><SPAN class="p56 ft49">m<SPAN class="ft48">3</SPAN></SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">m<SPAN class="ft45">3</SPAN></SPAN> </TD> <TD class="tr3 td58"><SPAN class="p9 ft19">m<SPAN class="ft45">3</SPAN></SPAN> </TD> <TD class="tr3 td141"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">miljöklass 3</SPAN> </TD> <TD class="tr3 td117"><SPAN class="p56 ft19">1 633 kr per</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">2 663 kr per</SPAN> </TD> <TD class="tr3 td58"><SPAN class="p9 ft19">4 296 kr per</SPAN> </TD> <TD class="tr3 td141"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">eller inte tillhör</SPAN> </TD> <TD class="tr3 td117"><SPAN class="p56 ft49">m<SPAN class="ft48">3</SPAN></SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft49">m<SPAN class="ft48">3</SPAN></SPAN> </TD> <TD class="tr3 td58"><SPAN class="p9 ft49">m<SPAN class="ft48">3</SPAN></SPAN> </TD> <TD class="tr3 td141"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td21"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td128"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td56"><SPAN class="p9 ft20">någon</SPAN> </TD> <TD class="tr11 td117"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td56"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td58"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td141"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">miljöklass</SPAN> </TD> <TD class="tr3 td117"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td58"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td141"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p11 ft19">4.</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p65 ft19">2711 12 11–</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">Gasol som</SPAN> </TD> <TD class="tr3 td117"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td58"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td141"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td21"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td128"><SPAN class="p65 ft20">2711 19 00</SPAN> </TD> <TD class="tr11 td56"><SPAN class="p9 ft20">används för</SPAN> </TD> <TD class="tr11 td117"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td56"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td58"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td141"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">a) drift av</SPAN> </TD> <TD class="tr3 td117"><SPAN class="p56 ft19">0 kr per</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">1 378 kr per</SPAN> </TD> <TD class="tr3 td58"><SPAN class="p9 ft19">1 378 kr per</SPAN> </TD> <TD class="tr3 td141"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">motordrivet</SPAN> </TD> <TD class="tr3 td117"><SPAN class="p56 ft19">1 000 kg</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">1 000 kg</SPAN> </TD> <TD class="tr3 td58"><SPAN class="p9 ft19">1 000 kg</SPAN> </TD> <TD class="tr3 td141"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">fordon, fartyg</SPAN> </TD> <TD class="tr3 td117"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td58"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td141"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">eller luftfartyg</SPAN> </TD> <TD class="tr3 td117"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td58"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td141"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td21"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td128"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td56"><SPAN class="p9 ft20">b) annat</SPAN> </TD> <TD class="tr11 td117"><SPAN class="p56 ft20">147 kr per</SPAN> </TD> <TD class="tr11 td56"><SPAN class="p9 ft20">2 801 kr per</SPAN> </TD> <TD class="tr11 td58"><SPAN class="p9 ft20">2 948 kr per</SPAN> </TD> <TD class="tr11 td141"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">ändamål än</SPAN> </TD> <TD class="tr3 td117"><SPAN class="p56 ft19">1 000 kg</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">1 000 kg</SPAN> </TD> <TD class="tr3 td58"><SPAN class="p9 ft19">1 000 kg</SPAN> </TD> <TD class="tr3 td141"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">som avses</SPAN> </TD> <TD class="tr3 td117"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td58"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td141"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">under a</SPAN> </TD> <TD class="tr3 td117"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td58"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td141"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p11 ft19">5.</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p65 ft19">2711 11 00,</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">Naturgas som</SPAN> </TD> <TD class="tr3 td117"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td58"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td141"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td21"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td128"><SPAN class="p65 ft20">2711 21 00</SPAN> </TD> <TD class="tr11 td56"><SPAN class="p9 ft20">används för</SPAN> </TD> <TD class="tr11 td117"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td56"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td58"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td141"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">a) drift av</SPAN> </TD> <TD class="tr3 td117"><SPAN class="p56 ft19">0 kr per</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">1 133 kr per</SPAN> </TD> <TD class="tr3 td58"><SPAN class="p9 ft19">1 133 kr per</SPAN> </TD> <TD class="tr3 td141"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">motordrivet</SPAN> </TD> <TD class="tr3 td117"><SPAN class="p56 ft19">1 000 m<SPAN class="ft45">3</SPAN></SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">1 000 m<SPAN class="ft45">3</SPAN></SPAN> </TD> <TD class="tr3 td58"><SPAN class="p9 ft19">1 000 m<SPAN class="ft45">3</SPAN></SPAN> </TD> <TD class="tr3 td141"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">fordon, fartyg</SPAN> </TD> <TD class="tr3 td117"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td58"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td141"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">eller luftfartyg</SPAN> </TD> <TD class="tr3 td117"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td58"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td141"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td21"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td128"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td56"><SPAN class="p9 ft20">b) annat</SPAN> </TD> <TD class="tr11 td117"><SPAN class="p56 ft20">243 kr per</SPAN> </TD> <TD class="tr11 td56"><SPAN class="p9 ft20">1 994 kr per</SPAN> </TD> <TD class="tr11 td58"><SPAN class="p9 ft20">2 237 kr per</SPAN> </TD> <TD class="tr11 td141"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td21"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td128"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td56"><SPAN class="p9 ft10">ändamål än</SPAN> </TD> <TD class="tr5 td117"><SPAN class="p56 ft10">1 000 m<SPAN class="ft45">3</SPAN></SPAN> </TD> <TD class="tr5 td56"><SPAN class="p9 ft10">1 000 m<SPAN class="ft45">3</SPAN></SPAN> </TD> <TD class="tr5 td58"><SPAN class="p9 ft10">1 000 m<SPAN class="ft45">3</SPAN></SPAN> </TD> <TD class="tr5 td141"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td21"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td128"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td56"><SPAN class="p9 ft20">som avses</SPAN> </TD> <TD class="tr11 td117"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td56"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td58"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td141"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">under a</SPAN> </TD> <TD class="tr3 td117"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td58"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td141"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p11 ft19">6.</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p65 ft19">2701, 2702</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">Kol och koks</SPAN> </TD> <TD class="tr3 td117"><SPAN class="p56 ft19">319 kr per</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">2 317 kr per</SPAN> </TD> <TD class="tr3 td58"><SPAN class="p9 ft19">2 636 kr per</SPAN> </TD> <TD class="tr3 td141"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td21"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td128"><SPAN class="p65 ft10">eller 2704</SPAN> </TD> <TD class="tr5 td56"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td117"><SPAN class="p56 ft10">1 000 kg</SPAN> </TD> <TD class="tr5 td56"><SPAN class="p9 ft10">1 000 kg</SPAN> </TD> <TD class="tr5 td58"><SPAN class="p9 ft10">1 000 kg</SPAN> </TD> <TD class="tr5 td141"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p415 ft2">I fall som avses i 4 kap. 1 § 7 och 8 och 12 § 4 tas skatt ut med ett belopp som motsvarar skillnaden mellan de skattebelopp som gäller för bränslets olika användningssätt.</P> <P class="p375 ft2">För kalenderåret <SPAN class="ft3">2008 </SPAN>och efterföljande kalenderår <SPAN class="ft3">skall </SPAN>de i första stycket angivna skattebeloppen räknas om enligt 10 §.</P> <P class="p416 ft3">Föreslagen lydelse</P> <P class="p417 ft2"><SPAN class="ft2">2</SPAN><SPAN class="ft22">kap. 1 §</SPAN></P> <P class="p35 ft2">Energiskatt och koldioxidskatt <SPAN class="ft3">ska</SPAN>, om inte annat följer av andra stycket, betalas för följande bränslen med angivna belopp:</P> <P class="p418 ft2">75</P> </DIV> <DIV id="page_76"> <TABLE cellpadding=0 cellspacing=0 class="t85"> <TR> <TD class="tr2 td21"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr2 td128"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr2 td56"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr2 td160"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr2 td283"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr2 td37"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr2 td120"><SPAN class="p56 ft10">Prop. 2007/08:11</SPAN> </TD> </TR> <TR> <TD class="tr5 td282"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td135"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td136"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td284"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td151"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td236"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td120"><SPAN class="p56 ft2">Bilaga 1</SPAN> </TD> </TR> <TR> <TD class="tr5 td21"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td128"><SPAN class="p102 ft10"><NOBR>KN-nr</NOBR></SPAN> </TD> <TD class="tr5 td56"><SPAN class="p9 ft11">Slag av bränsle</SPAN> </TD> <TD class="tr3 td284"><SPAN class="p61 ft19">Skattebelopp</SPAN> </TD> <TD class="tr3 td151"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td236"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td120"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td21"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td128"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td56"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td160"><SPAN class="p61 ft20">Energiskatt</SPAN> </TD> <TD class="tr11 td283"><SPAN class="p9 ft20">Koldioxidskatt</SPAN> </TD> <TD colspan=2 class="tr11 td285"><SPAN class="p9 ft20">Summa skatt</SPAN> </TD> </TR> <TR> <TD class="tr3 td143"><SPAN class="p11 ft19">1.</SPAN> </TD> <TD class="tr3 td144"><SPAN class="p102 ft19">2710 11 31,</SPAN> </TD> <TD class="tr3 td145"><SPAN class="p9 ft19">Bensin som</SPAN> </TD> <TD class="tr3 td286"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td287"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td288"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr5 td120"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p102 ft19">2710 11 41,</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">uppfyller krav</SPAN> </TD> <TD class="tr3 td160"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td283"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td37"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p102 ft19">2710 11 45</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">för</SPAN> </TD> <TD class="tr3 td160"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td283"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td37"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td21"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td128"><SPAN class="p102 ft20">eller</SPAN> </TD> <TD class="tr11 td56"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td160"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td283"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td37"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td120"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p102 ft19">2710 11 49</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td160"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td283"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td37"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft11">a) miljöklass 1</SPAN> </TD> <TD class="tr3 td160"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td283"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td37"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">– motorbensin</SPAN> </TD> <TD class="tr3 td160"><SPAN class="p61 ft19">2 kr 95 öre</SPAN> </TD> <TD class="tr3 td283"><SPAN class="p9 ft19">2 kr 34 öre</SPAN> </TD> <TD colspan=2 class="tr3 td285"><SPAN class="p9 ft19">5 kr 29 öre</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td160"><SPAN class="p61 ft19">per liter</SPAN> </TD> <TD class="tr3 td283"><SPAN class="p9 ft19">per liter</SPAN> </TD> <TD colspan=2 class="tr3 td285"><SPAN class="p9 ft19">per liter</SPAN> </TD> </TR> <TR> <TD class="tr11 td21"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td128"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td56"><SPAN class="p9 ft16">– alkylatbensin</SPAN> </TD> <TD class="tr11 td160"><SPAN class="p61 ft20">1 kr 32 öre</SPAN> </TD> <TD class="tr11 td283"><SPAN class="p9 ft20">2 kr 34 öre</SPAN> </TD> <TD colspan=2 class="tr11 td285"><SPAN class="p9 ft20">3 kr 66 öre</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td160"><SPAN class="p61 ft19">per liter</SPAN> </TD> <TD class="tr3 td283"><SPAN class="p9 ft19">per liter</SPAN> </TD> <TD colspan=2 class="tr3 td285"><SPAN class="p9 ft19">per liter</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft11">b) miljöklass 2</SPAN> </TD> <TD class="tr3 td160"><SPAN class="p61 ft19">2 kr 98 öre</SPAN> </TD> <TD class="tr3 td283"><SPAN class="p9 ft19">2 kr 34 öre</SPAN> </TD> <TD colspan=2 class="tr3 td285"><SPAN class="p9 ft19">5 kr 32 öre</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td160"><SPAN class="p61 ft19">per liter</SPAN> </TD> <TD class="tr3 td283"><SPAN class="p9 ft19">per liter</SPAN> </TD> <TD colspan=2 class="tr3 td285"><SPAN class="p9 ft19">per liter</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p11 ft19">2.</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p102 ft19">2710 11 31,</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">Annan bensin</SPAN> </TD> <TD class="tr3 td160"><SPAN class="p61 ft19">3 kr 68 öre</SPAN> </TD> <TD class="tr3 td283"><SPAN class="p9 ft19">2 kr 34 öre</SPAN> </TD> <TD colspan=2 class="tr3 td285"><SPAN class="p9 ft19">6 kr 2 öre</SPAN> </TD> </TR> <TR> <TD class="tr11 td21"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td128"><SPAN class="p102 ft20">2710 11 51</SPAN> </TD> <TD class="tr11 td56"><SPAN class="p9 ft20">än som avses</SPAN> </TD> <TD class="tr11 td160"><SPAN class="p61 ft20">per liter</SPAN> </TD> <TD class="tr11 td283"><SPAN class="p9 ft20">per liter</SPAN> </TD> <TD colspan=2 class="tr11 td285"><SPAN class="p9 ft20">per liter</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p102 ft19">eller</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">under 1</SPAN> </TD> <TD class="tr3 td160"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td283"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td37"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p102 ft19">2710 11 59</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td160"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td283"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td37"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p11 ft19">3.</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p102 ft19">2710 19 21,</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">Eldningsolja,</SPAN> </TD> <TD class="tr3 td160"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td283"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td37"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p102 ft19">2710 19 25,</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft11">dieselbrännolja,</SPAN> </TD> <TD class="tr3 td160"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td283"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td37"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td21"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td128"><SPAN class="p102 ft20">2710 19 41–</SPAN> </TD> <TD class="tr11 td56"><SPAN class="p9 ft20">fotogen, m.m.</SPAN> </TD> <TD class="tr11 td160"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td283"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td37"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td120"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p102 ft19">2710 19 49</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">som</SPAN> </TD> <TD class="tr3 td160"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td283"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td37"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p102 ft19">eller</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td160"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td283"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td37"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p102 ft19">2710 19 61–</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td160"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td283"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td37"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p102 ft19">2710 19 69</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td160"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td283"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td37"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">a) har försetts</SPAN> </TD> <TD class="tr3 td160"><SPAN class="p61 ft19">764 kr per</SPAN> </TD> <TD class="tr3 td283"><SPAN class="p9 ft19">2 883 kr per m<SPAN class="ft45">3</SPAN></SPAN> </TD> <TD colspan=2 class="tr3 td285"><SPAN class="p9 ft19">3 647 kr per</SPAN> </TD> </TR> <TR> <TD class="tr11 td21"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td128"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td56"><SPAN class="p9 ft16">med märk- och</SPAN> </TD> <TD class="tr11 td160"><SPAN class="p61 ft20">m<SPAN class="ft45">3</SPAN></SPAN> </TD> <TD class="tr11 td283"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr11 td285"><SPAN class="p9 ft20">m<SPAN class="ft45">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft11">färgämnen eller</SPAN> </TD> <TD class="tr3 td160"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td283"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td37"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">ger mindre än</SPAN> </TD> <TD class="tr3 td160"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td283"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td37"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">85 volym-</SPAN> </TD> <TD class="tr3 td160"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td283"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td37"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td21"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td128"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td56"><SPAN class="p9 ft20">procent</SPAN> </TD> <TD class="tr11 td160"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td283"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td37"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td120"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">destillat vid</SPAN> </TD> <TD class="tr3 td160"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td283"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td37"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">350<SPAN class="ft45">o</SPAN>C,</SPAN> </TD> <TD class="tr3 td160"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td283"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td37"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">b) inte har</SPAN> </TD> <TD class="tr3 td160"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td283"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td37"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">försetts med</SPAN> </TD> <TD class="tr3 td160"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td283"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td37"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td21"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td128"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td56"><SPAN class="p9 ft20">märk- och</SPAN> </TD> <TD class="tr11 td160"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td283"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td37"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td120"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft11">färgämnen och</SPAN> </TD> <TD class="tr3 td160"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td283"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td37"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">ger minst 85</SPAN> </TD> <TD class="tr3 td160"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td283"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td37"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">volymprocent</SPAN> </TD> <TD class="tr3 td160"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td283"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td37"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td21"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td128"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td56"><SPAN class="p9 ft20">destillat vid</SPAN> </TD> <TD class="tr11 td160"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td283"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td37"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td120"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td21"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td128"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td56"><SPAN class="p9 ft10">350<SPAN class="ft45">o</SPAN>C, tillhörig</SPAN> </TD> <TD class="tr5 td160"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td283"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td37"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td120"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td21"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td128"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td56"><SPAN class="p9 ft20">miljöklass 1</SPAN> </TD> <TD class="tr11 td160"><SPAN class="p61 ft20">1 277 kr per</SPAN> </TD> <TD class="tr11 td283"><SPAN class="p9 ft20">2 883 kr per m<SPAN class="ft45">3</SPAN></SPAN> </TD> <TD colspan=2 class="tr11 td285"><SPAN class="p9 ft20">4 160 kr per</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td160"><SPAN class="p61 ft19">m<SPAN class="ft45">3</SPAN></SPAN> </TD> <TD class="tr3 td283"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr3 td285"><SPAN class="p9 ft19">m<SPAN class="ft45">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">miljöklass 2</SPAN> </TD> <TD class="tr3 td160"><SPAN class="p61 ft19">1 530 kr per</SPAN> </TD> <TD class="tr3 td283"><SPAN class="p9 ft19">2 883 kr per m<SPAN class="ft45">3</SPAN></SPAN> </TD> <TD colspan=2 class="tr3 td285"><SPAN class="p9 ft19">4 413 kr per</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td160"><SPAN class="p61 ft49">m<SPAN class="ft48">3</SPAN></SPAN> </TD> <TD class="tr3 td283"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr3 td285"><SPAN class="p9 ft19">m<SPAN class="ft45">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">miljöklass 3</SPAN> </TD> <TD class="tr3 td160"><SPAN class="p61 ft19">1 663 kr per</SPAN> </TD> <TD class="tr3 td283"><SPAN class="p9 ft19">2 883 kr per m<SPAN class="ft45">3</SPAN></SPAN> </TD> <TD colspan=2 class="tr3 td285"><SPAN class="p9 ft19">4 546 kr per</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">eller inte tillhör</SPAN> </TD> <TD class="tr3 td160"><SPAN class="p61 ft19">m<SPAN class="ft45">3</SPAN></SPAN> </TD> <TD class="tr3 td283"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr3 td285"><SPAN class="p9 ft49">m<SPAN class="ft48">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr11 td21"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td128"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td56"><SPAN class="p9 ft20">någon</SPAN> </TD> <TD class="tr11 td160"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td283"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td37"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td120"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">miljöklass</SPAN> </TD> <TD class="tr3 td160"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td283"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td37"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td21"><SPAN class="p11 ft20">4.</SPAN> </TD> <TD class="tr11 td128"><SPAN class="p102 ft20">2711 12 11–</SPAN> </TD> <TD class="tr11 td56"><SPAN class="p9 ft20">Gasol som</SPAN> </TD> <TD class="tr11 td160"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td283"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td37"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td120"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p102 ft19">2711 19 00</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">används för</SPAN> </TD> <TD class="tr3 td160"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td283"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td37"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">a) drift av</SPAN> </TD> <TD class="tr3 td160"><SPAN class="p61 ft19">0 kr per</SPAN> </TD> <TD class="tr3 td283"><SPAN class="p9 ft19">1 584 kr per</SPAN> </TD> <TD colspan=2 class="tr3 td285"><SPAN class="p9 ft19">1 584 kr per</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">motordrivet</SPAN> </TD> <TD class="tr3 td160"><SPAN class="p61 ft19">1 000 kg</SPAN> </TD> <TD class="tr3 td283"><SPAN class="p9 ft19">1 000 kg</SPAN> </TD> <TD colspan=2 class="tr3 td285"><SPAN class="p9 ft19">1 000 kg</SPAN> </TD> </TR> <TR> <TD class="tr2 td21"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr2 td128"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr2 td56"><SPAN class="p9 ft10">fordon, fartyg</SPAN> </TD> <TD class="tr2 td160"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr2 td283"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr2 td285"><SPAN class="p419 ft11">76</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="page_77"> <DIV id="p77dimg1"> <INGENBILD zsrc="GV031177x1.jpg/" id="p77img1"> </DIV> <TABLE cellpadding=0 cellspacing=0 class="t86"> <TR> <TD class="tr9 td21"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr9 td128"><SPAN class="p102 ft10"><NOBR>KN-nr</NOBR></SPAN> </TD> <TD class="tr9 td56"><SPAN class="p9 ft11">Slag av bränsle</SPAN> </TD> <TD class="tr4 td284"><SPAN class="p61 ft10">Skattebelopp</SPAN> </TD> <TD class="tr4 td151"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td236"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr9 td184"><SPAN class="p56 ft11">Prop. 2007/08:11</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td160"><SPAN class="p61 ft19">Energiskatt</SPAN> </TD> <TD class="tr3 td283"><SPAN class="p9 ft19">Koldioxidskatt</SPAN> </TD> <TD colspan=2 class="tr3 td289"><SPAN class="p9 ft19">Summa skatt <SPAN class="ft5">Bilaga 1</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr11 td143"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td144"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td145"><SPAN class="p9 ft20">eller luftfartyg</SPAN> </TD> <TD class="tr11 td286"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td287"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td288"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr3 td184"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">b) annat</SPAN> </TD> <TD class="tr3 td160"><SPAN class="p61 ft19">150 kr per</SPAN> </TD> <TD class="tr3 td283"><SPAN class="p9 ft19">3 033 kr per</SPAN> </TD> <TD colspan=2 class="tr3 td289"><SPAN class="p9 ft19">3 183 kr per</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">ändamål än</SPAN> </TD> <TD class="tr3 td160"><SPAN class="p61 ft19">1 000 kg</SPAN> </TD> <TD class="tr3 td283"><SPAN class="p9 ft19">1 000 kg</SPAN> </TD> <TD colspan=2 class="tr3 td289"><SPAN class="p9 ft19">1 000 kg</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">som avses</SPAN> </TD> <TD class="tr3 td160"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td283"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td37"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td184"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td21"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td128"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td56"><SPAN class="p9 ft20">under a</SPAN> </TD> <TD class="tr11 td160"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td283"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td37"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td184"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p11 ft19">5.</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p102 ft19">2711 11 00,</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">Naturgas som</SPAN> </TD> <TD class="tr3 td160"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td283"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td37"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td184"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p102 ft19">2711 21 00</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">används för</SPAN> </TD> <TD class="tr3 td160"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td283"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td37"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td184"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">a) drift av</SPAN> </TD> <TD class="tr3 td160"><SPAN class="p61 ft19">0 kr per</SPAN> </TD> <TD class="tr3 td283"><SPAN class="p9 ft19">1 282 kr per</SPAN> </TD> <TD colspan=2 class="tr3 td289"><SPAN class="p9 ft19">1 282 kr per</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">motordrivet</SPAN> </TD> <TD class="tr3 td160"><SPAN class="p61 ft19">1 000 m<SPAN class="ft45">3</SPAN></SPAN> </TD> <TD class="tr3 td283"><SPAN class="p9 ft19">1 000 m<SPAN class="ft45">3</SPAN></SPAN> </TD> <TD colspan=2 class="tr3 td289"><SPAN class="p9 ft19">1 000 m<SPAN class="ft45">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">fordon, fartyg</SPAN> </TD> <TD class="tr3 td160"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td283"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td37"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td184"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td21"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td128"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td56"><SPAN class="p9 ft20">eller luftfartyg</SPAN> </TD> <TD class="tr11 td160"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td283"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td37"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td184"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">b) annat</SPAN> </TD> <TD class="tr3 td160"><SPAN class="p61 ft19">247 kr per</SPAN> </TD> <TD class="tr3 td283"><SPAN class="p9 ft19">2 159 kr per</SPAN> </TD> <TD colspan=2 class="tr3 td289"><SPAN class="p9 ft19">2 406 kr per</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">ändamål än</SPAN> </TD> <TD class="tr3 td160"><SPAN class="p61 ft19">1 000 m<SPAN class="ft45">3</SPAN></SPAN> </TD> <TD class="tr3 td283"><SPAN class="p9 ft19">1 000 m<SPAN class="ft45">3</SPAN></SPAN> </TD> <TD colspan=2 class="tr3 td289"><SPAN class="p9 ft19">1 000 m<SPAN class="ft45">3</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">som avses</SPAN> </TD> <TD class="tr3 td160"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td283"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td37"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td184"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td21"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td128"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td56"><SPAN class="p9 ft20">under a</SPAN> </TD> <TD class="tr11 td160"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td283"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td37"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td184"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td21"><SPAN class="p11 ft19">6.</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p102 ft19">2701, 2702</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft19">Kol och koks</SPAN> </TD> <TD class="tr3 td160"><SPAN class="p61 ft19">325 kr per</SPAN> </TD> <TD class="tr3 td283"><SPAN class="p9 ft19">2 509 kr per</SPAN> </TD> <TD colspan=2 class="tr3 td289"><SPAN class="p9 ft19">2 834 kr per</SPAN> </TD> </TR> <TR> <TD class="tr5 td21"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td128"><SPAN class="p102 ft10">eller 2704</SPAN> </TD> <TD class="tr5 td56"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td160"><SPAN class="p61 ft10">1 000 kg</SPAN> </TD> <TD class="tr5 td283"><SPAN class="p9 ft10">1 000 kg</SPAN> </TD> <TD colspan=2 class="tr5 td289"><SPAN class="p9 ft10">1 000 kg</SPAN> </TD> </TR> </TABLE> <P class="p420 ft2">I fall som avses i 4 kap. 1 § 7 och 8 och 12 § 4 tas skatt ut med ett belopp som motsvarar skillnaden mellan de skattebelopp som gäller för bränslets olika användningssätt.</P> <P class="p421 ft2">För kalenderåret <SPAN class="ft3">2009 </SPAN>och efterföljande kalenderår <SPAN class="ft3">ska </SPAN>de i första stycket angivna skattebeloppen räknas om enligt 10 §.</P> <TABLE cellpadding=0 cellspacing=0 class="t87"> <TR> <TD colspan=2 class="tr7 td158"><SPAN class="p9 ft3">Nuvarande lydelse</SPAN> </TD> <TD class="tr7 td62"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td27"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr7 td39"><SPAN class="p63 ft3">Föreslagen lydelse</SPAN> </TD> <TD class="tr7 td156"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td72"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr16 td117"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr16 td96"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr16 td62"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr16 td38"><SPAN class="p121 ft2">4 a §<SPAN class="ft27">2</SPAN></SPAN> </TD> <TD class="tr16 td35"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr16 td156"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr16 td72"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td117"><SPAN class="p10 ft7">Energiskatt</SPAN> </TD> <TD class="tr5 td96"><SPAN class="p76 ft7">och</SPAN> </TD> <TD colspan=2 class="tr5 td251"><SPAN class="p64 ft10">koldioxidskatt</SPAN> </TD> <TD class="tr5 td43"><SPAN class="p122 ft7">Energiskatt</SPAN> </TD> <TD class="tr5 td35"><SPAN class="p76 ft7">och</SPAN> </TD> <TD colspan=2 class="tr5 td161"><SPAN class="p123 ft7">koldioxidskatt</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr4 td290"><SPAN class="p9 ft2"><SPAN class="ft3">skall </SPAN>betalas även för fossilt kol i</SPAN> </TD> <TD colspan=4 class="tr4 td162"><SPAN class="p63 ft2"><SPAN class="ft3">ska </SPAN>betalas även för fossilt kol i</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr5 td290"><SPAN class="p9 ft11">hushållsavfall som omfattas av den</SPAN> </TD> <TD colspan=4 class="tr5 td162"><SPAN class="p63 ft7">hushållsavfall som omfattas av den</SPAN> </TD> </TR> <TR> <TD class="tr5 td117"><SPAN class="p9 ft7">kommunala</SPAN> </TD> <TD colspan=3 class="tr5 td80"><SPAN class="p64 ft11">renhållningsskyldig-</SPAN> </TD> <TD class="tr5 td43"><SPAN class="p63 ft7">kommunala</SPAN> </TD> <TD colspan=3 class="tr5 td164"><SPAN class="p123 ft11">renhållningsskyldig-</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr4 td290"><SPAN class="p9 ft2">heten enligt 15 kap. 8 § miljö-</SPAN> </TD> <TD colspan=4 class="tr4 td162"><SPAN class="p63 ft2">heten enligt 15 kap. 8 § miljö-</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr5 td290"><SPAN class="p9 ft7">balken, om avfallet förbrukas för</SPAN> </TD> <TD colspan=4 class="tr5 td162"><SPAN class="p63 ft7">balken, om avfallet förbrukas för</SPAN> </TD> </TR> <TR> <TD class="tr5 td117"><SPAN class="p9 ft7">uppvärmning.</SPAN> </TD> <TD colspan=2 class="tr5 td128"><SPAN class="p102 ft7">Detsamma</SPAN> </TD> <TD class="tr5 td27"><SPAN class="p64 ft11">gäller</SPAN> </TD> <TD class="tr5 td43"><SPAN class="p63 ft7">uppvärmning.</SPAN> </TD> <TD colspan=2 class="tr5 td128"><SPAN class="p102 ft7">Detsamma</SPAN> </TD> <TD class="tr5 td72"><SPAN class="p123 ft7">gäller</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr4 td290"><SPAN class="p9 ft2">fossilt kol i därmed jämförligt</SPAN> </TD> <TD colspan=4 class="tr4 td162"><SPAN class="p63 ft2">fossilt kol i därmed jämförligt</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr5 td290"><SPAN class="p9 ft7">hushållsavfall som förts in till</SPAN> </TD> <TD colspan=4 class="tr5 td162"><SPAN class="p63 ft7">hushållsavfall som förts in till</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr5 td165"><SPAN class="p9 ft7">Sverige från ett annat land.</SPAN> </TD> <TD class="tr5 td27"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr5 td166"><SPAN class="p63 ft7">Sverige från ett annat land.</SPAN> </TD> <TD class="tr5 td72"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr4 td290"><SPAN class="p55 ft2">Mängden fossilt kol <SPAN class="ft3">skall </SPAN>anses</SPAN> </TD> <TD colspan=4 class="tr4 td162"><SPAN class="p123 ft2">Mängden fossilt kol <SPAN class="ft3">ska </SPAN>anses</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr5 td290"><SPAN class="p9 ft7">utgöra 12,6 viktprocent av hus-</SPAN> </TD> <TD colspan=4 class="tr5 td162"><SPAN class="p63 ft7">utgöra 12,6 viktprocent av hus-</SPAN> </TD> </TR> <TR> <TD class="tr5 td117"><SPAN class="p9 ft7">hållsavfallet.</SPAN> </TD> <TD class="tr5 td96"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td62"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td27"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td43"><SPAN class="p63 ft7">hållsavfallet.</SPAN> </TD> <TD class="tr5 td35"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td156"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td72"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td117"><SPAN class="p10 ft2">Energiskatt</SPAN> </TD> <TD class="tr4 td96"><SPAN class="p76 ft3">skall</SPAN> </TD> <TD class="tr4 td62"><SPAN class="p59 ft11">betalas</SPAN> </TD> <TD class="tr4 td27"><SPAN class="p64 ft2">med</SPAN> </TD> <TD class="tr4 td43"><SPAN class="p122 ft2">Energiskatt</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p59 ft3">ska</SPAN> </TD> <TD class="tr4 td156"><SPAN class="p59 ft2">betalas</SPAN> </TD> <TD class="tr4 td72"><SPAN class="p123 ft2">med</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr5 td290"><SPAN class="p9 ft7"><SPAN class="ft3">152 </SPAN>kronor per 1 000 kilogram</SPAN> </TD> <TD colspan=4 class="tr5 td162"><SPAN class="p63 ft7"><SPAN class="ft3">155 </SPAN>kronor per 1 000 kilogram</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr5 td290"><SPAN class="p9 ft10">fossilt kol och koldioxidskatt med</SPAN> </TD> <TD colspan=4 class="tr5 td162"><SPAN class="p63 ft7">fossilt kol och koldioxidskatt med</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr4 td290"><SPAN class="p9 ft2"><SPAN class="ft3">3 426 </SPAN>kronor per 1 000 kilogram</SPAN> </TD> <TD colspan=4 class="tr4 td162"><SPAN class="p63 ft2"><SPAN class="ft3">3 709 </SPAN>kronor per 1 000 kilogram</SPAN> </TD> </TR> <TR> <TD class="tr5 td117"><SPAN class="p9 ft7">fossilt kol.</SPAN> </TD> <TD class="tr5 td96"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td62"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td27"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td43"><SPAN class="p63 ft7">fossilt kol.</SPAN> </TD> <TD class="tr5 td35"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td156"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td72"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr5 td290"><SPAN class="p64 ft7">För kalenderåret <SPAN class="ft3">2008 </SPAN>och efter-</SPAN> </TD> <TD colspan=4 class="tr5 td162"><SPAN class="p123 ft7">För kalenderåret <SPAN class="ft3">2009 </SPAN>och efter-</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr4 td290"><SPAN class="p9 ft2">följande kalenderår <SPAN class="ft3">skall </SPAN>de i</SPAN> </TD> <TD colspan=4 class="tr4 td162"><SPAN class="p63 ft2">följande kalenderår <SPAN class="ft3">ska </SPAN>de i tredje</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr5 td290"><SPAN class="p9 ft7">tredje stycket angivna skatte-</SPAN> </TD> <TD colspan=2 class="tr5 td39"><SPAN class="p63 ft7">stycket angivna</SPAN> </TD> <TD colspan=2 class="tr5 td161"><SPAN class="p123 ft11">skattebeloppen</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr5 td290"><SPAN class="p9 ft7">beloppen räknas om enligt 10 §.</SPAN> </TD> <TD colspan=3 class="tr5 td166"><SPAN class="p63 ft7">räknas om enligt 10 §.</SPAN> </TD> <TD class="tr5 td72"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr17 td168"><SPAN class="p9 ft46">&nbsp;</SPAN> </TD> <TD class="tr17 td253"><SPAN class="p9 ft46">&nbsp;</SPAN> </TD> <TD class="tr31 td43"><SPAN class="p9 ft84">&nbsp;</SPAN> </TD> <TD class="tr31 td35"><SPAN class="p9 ft84">&nbsp;</SPAN> </TD> <TD class="tr31 td156"><SPAN class="p9 ft84">&nbsp;</SPAN> </TD> <TD rowspan=2 class="tr14 td72"><SPAN class="p11 ft2">77</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr7 td165"><SPAN class="p9 ft11"><SPAN class="ft32">2 </SPAN>Senaste lydelse 2006:1508.</SPAN> </TD> <TD class="tr7 td27"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td43"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td35"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td156"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="page_78"> <DIV id="p78dimg1"> <INGENBILD zsrc="GV031178x1.jpg/" id="p78img1"> </DIV> <DIV id="id_1"> <DIV id="id_1_1"> <P class="p17 ft2">10 §<SPAN class="ft27">3</SPAN></P> </DIV> <DIV id="id_1_2"> <P class="p17 ft10">Prop. 2007/08:11 Bilaga 1</P> </DIV> </DIV> <DIV id="id_2"> <DIV id="id_2_1"> <P class="p146 ft37">För kalenderåret <SPAN class="ft50">2008 </SPAN>och efterföljande kalenderår <SPAN class="ft50">skall </SPAN>energiskatt och koldioxidskatt betalas med belopp som efter en årlig omräkning motsvarar de i 1 och 4 a §§ angivna skattebeloppen multiplicerade med det jämförelsetal, uttryckt i procent, som anger förhållandet mellan det allmänna prisläget i juni månad året närmast före det år beräkningen avser och prisläget i juni <SPAN class="ft50">2006</SPAN>.</P> <P class="p125 ft10">Regeringen fastställer före november månads utgång de omräknade skattebelopp som enligt denna lag <SPAN class="ft17">skall </SPAN>tas ut för påföljande kalenderår. Beloppen avrundas till hela kronor och ören.</P> </DIV> <DIV id="id_2_2"> <P class="p146 ft10">För kalenderåret <SPAN class="ft17">2009 </SPAN>och efterföljande kalenderår <SPAN class="ft17">ska </SPAN>energiskatt och koldioxidskatt betalas med belopp som efter en årlig omräkning motsvarar de i 1 och 4 a §§ angivna skattebeloppen multiplicerade med det jämförelsetal, uttryckt i procent, som anger förhållandet mellan det allmänna prisläget i juni månad året närmast före det år beräkningen avser och prisläget i juni <SPAN class="ft17">2007</SPAN>.</P> <P class="p274 ft10">Regeringen fastställer före november månads utgång de omräknade skattebelopp som enligt denna lag <SPAN class="ft17">ska </SPAN>tas ut för påföljande kalenderår. Beloppen avrundas till hela kronor och ören.</P> </DIV> </DIV> <DIV id="id_3"> <P class="p137 ft3">Nuvarande lydelse</P> <P class="p422 ft7">6 a kap.</P> <P class="p423 ft2">1 §<SPAN class="ft27">4</SPAN></P> <P class="p424 ft2">Bränsle som används för nedan angivna ändamål, i förekommande fall med undantag för vissa bränsleslag, <SPAN class="ft3">skall </SPAN>helt eller delvis befrias från skatt enligt följande, om inte annat anges.</P> <TABLE cellpadding=0 cellspacing=0 class="t88"> <TR> <TD class="tr31 td192"><SPAN class="p59 ft96">Ändamål</SPAN> </TD> <TD class="tr31 td107"><SPAN class="p9 ft96">Bränsle som</SPAN> </TD> <TD class="tr31 td58"><SPAN class="p86 ft96">Befrielse</SPAN> </TD> <TD class="tr31 td42"><SPAN class="p10 ft96">Befrielse</SPAN> </TD> <TD class="tr31 td22"><SPAN class="p59 ft96">Befri-</SPAN> </TD> </TR> <TR> <TD class="tr11 td192"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td107"><SPAN class="p9 ft20">inte ger</SPAN> </TD> <TD class="tr11 td58"><SPAN class="p86 ft20">från</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p10 ft20">från kol-</SPAN> </TD> <TD class="tr11 td22"><SPAN class="p59 ft20">else</SPAN> </TD> </TR> <TR> <TD class="tr3 td192"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr3 td107"><SPAN class="p9 ft19">befrielse</SPAN> </TD> <TD class="tr3 td58"><SPAN class="p86 ft19">energi-</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p10 ft19">dioxid-</SPAN> </TD> <TD class="tr3 td22"><SPAN class="p59 ft19">från</SPAN> </TD> </TR> <TR> <TD class="tr3 td192"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr3 td107"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr3 td58"><SPAN class="p86 ft19">skatt</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p10 ft19">skatt</SPAN> </TD> <TD class="tr3 td22"><SPAN class="p59 ft19">svavel-</SPAN> </TD> </TR> <TR> <TD class="tr3 td195"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr3 td291"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr3 td245"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr3 td196"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr3 td180"><SPAN class="p59 ft19">skatt</SPAN> </TD> </TR> <TR> <TD class="tr19 td192"><SPAN class="p59 ft10">1. Förbrukning</SPAN> </TD> <TD class="tr19 td107"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr19 td58"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr19 td42"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr19 td22"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td192"><SPAN class="p59 ft19">a) för annat ändamål än</SPAN> </TD> <TD class="tr3 td107"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr3 td58"><SPAN class="p86 ft19">100</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p10 ft19">100</SPAN> </TD> <TD class="tr3 td22"><SPAN class="p59 ft19">100</SPAN> </TD> </TR> <TR> <TD class="tr3 td192"><SPAN class="p59 ft19">som motorbränsle eller</SPAN> </TD> <TD class="tr3 td107"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr3 td58"><SPAN class="p86 ft19">procent</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p10 ft19">procent</SPAN> </TD> <TD class="tr3 td22"><SPAN class="p59 ft19">procent</SPAN> </TD> </TR> <TR> <TD class="tr3 td192"><SPAN class="p59 ft19">som bränsle för upp-</SPAN> </TD> <TD class="tr3 td107"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr3 td58"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr3 td22"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td192"><SPAN class="p59 ft20">värmning</SPAN> </TD> <TD class="tr11 td107"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td58"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td22"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr21 td192"><SPAN class="p59 ft10">b) i metallurgiska pro-</SPAN> </TD> <TD class="tr21 td107"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr21 td58"><SPAN class="p86 ft10">100</SPAN> </TD> <TD class="tr21 td42"><SPAN class="p10 ft10">100</SPAN> </TD> <TD class="tr21 td22"><SPAN class="p59 ft10">100</SPAN> </TD> </TR> <TR> <TD class="tr3 td192"><SPAN class="p59 ft11">cesser under förutsättning</SPAN> </TD> <TD class="tr3 td107"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr3 td58"><SPAN class="p86 ft19">procent</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p10 ft19">procent</SPAN> </TD> <TD class="tr3 td22"><SPAN class="p59 ft19">procent</SPAN> </TD> </TR> <TR> <TD class="tr11 td192"><SPAN class="p59 ft20">att det ingående</SPAN> </TD> <TD class="tr11 td107"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td58"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td22"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td192"><SPAN class="p59 ft19">materialet genom</SPAN> </TD> <TD class="tr3 td107"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr3 td58"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr3 td22"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td192"><SPAN class="p59 ft19">uppvärmning i ugnar</SPAN> </TD> <TD class="tr3 td107"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr3 td58"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr3 td22"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td192"><SPAN class="p59 ft19">förändras kemiskt eller</SPAN> </TD> <TD class="tr3 td107"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr3 td58"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr3 td22"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td192"><SPAN class="p59 ft19">dess inre fysikaliska</SPAN> </TD> <TD class="tr3 td107"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr3 td58"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr3 td22"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td192"><SPAN class="p59 ft19">struktur förändras eller</SPAN> </TD> <TD class="tr3 td107"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr3 td58"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr3 td22"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td192"><SPAN class="p59 ft20">bibehålls i skänkar eller</SPAN> </TD> <TD class="tr11 td107"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td58"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td22"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td192"><SPAN class="p59 ft10">liknande kärl</SPAN> </TD> <TD class="tr5 td107"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td58"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td42"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td22"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p425 ft11"><SPAN class="ft38">3</SPAN><SPAN class="ft39">Senaste lydelse 2006:1508.</SPAN></P> <P class="p177 ft60"><SPAN class="ft55">4</SPAN><SPAN class="ft59">Senaste lydelse 2006:1508.</SPAN></P> <P class="p178 ft65">78</P> </DIV> </DIV> <DIV id="page_79"> <DIV id="p79dimg1"> <INGENBILD zsrc="GV031179x1.jpg/" id="p79img1"> </DIV> <TABLE cellpadding=0 cellspacing=0 class="t37"> <TR> <TD class="tr9 td198"><SPAN class="p59 ft10">Ändamål</SPAN> </TD> <TD class="tr9 td57"><SPAN class="p59 ft10">Bränsle som</SPAN> </TD> <TD class="tr9 td86"><SPAN class="p52 ft10">Befrielse</SPAN> </TD> <TD class="tr9 td42"><SPAN class="p10 ft10">Befrielse</SPAN> </TD> <TD class="tr9 td22"><SPAN class="p59 ft10">Befri-</SPAN> </TD> <TD class="tr9 td120"><SPAN class="p56 ft10">Prop. 2007/08:11</SPAN> </TD> </TR> <TR> <TD class="tr5 td198"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td57"><SPAN class="p59 ft10">inte ger</SPAN> </TD> <TD class="tr5 td86"><SPAN class="p52 ft10">från</SPAN> </TD> <TD class="tr5 td42"><SPAN class="p10 ft10">från kol-</SPAN> </TD> <TD class="tr5 td22"><SPAN class="p59 ft10">else</SPAN> </TD> <TD class="tr5 td120"><SPAN class="p56 ft7">Bilaga 1</SPAN> </TD> </TR> <TR> <TD class="tr11 td198"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td57"><SPAN class="p59 ft20">befrielse</SPAN> </TD> <TD class="tr11 td86"><SPAN class="p52 ft20">energi-</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p10 ft20">dioxid-</SPAN> </TD> <TD class="tr11 td22"><SPAN class="p59 ft20">från</SPAN> </TD> <TD class="tr11 td120"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td198"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td57"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td86"><SPAN class="p52 ft20">skatt</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p10 ft20">skatt</SPAN> </TD> <TD class="tr11 td22"><SPAN class="p59 ft20">svavel-</SPAN> </TD> <TD class="tr11 td120"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td292"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td293"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td149"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td196"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td180"><SPAN class="p59 ft19">skatt</SPAN> </TD> <TD class="tr5 td120"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr19 td198"><SPAN class="p59 ft10">c) i annat fall än som</SPAN> </TD> <TD class="tr19 td57"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr19 td86"><SPAN class="p52 ft10">100</SPAN> </TD> <TD class="tr19 td42"><SPAN class="p10 ft10">100</SPAN> </TD> <TD class="tr19 td22"><SPAN class="p59 ft10">100</SPAN> </TD> <TD class="tr19 td120"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td198"><SPAN class="p59 ft19">avses i a eller b, då</SPAN> </TD> <TD class="tr3 td57"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td86"><SPAN class="p52 ft19">procent</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p10 ft19">procent</SPAN> </TD> <TD class="tr3 td22"><SPAN class="p59 ft19">procent</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td198"><SPAN class="p59 ft16">bränslet i en och samma</SPAN> </TD> <TD class="tr11 td57"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td86"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td22"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td120"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td198"><SPAN class="p59 ft19">process används både</SPAN> </TD> <TD class="tr3 td57"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td86"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td22"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td198"><SPAN class="p59 ft19">som bränsle för</SPAN> </TD> <TD class="tr3 td57"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td86"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td22"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td198"><SPAN class="p59 ft19">uppvärmning och för</SPAN> </TD> <TD class="tr3 td57"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td86"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td22"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td198"><SPAN class="p59 ft19">annat ändamål än som</SPAN> </TD> <TD class="tr3 td57"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td86"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td22"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td198"><SPAN class="p59 ft16">motorbränsle eller bränsle</SPAN> </TD> <TD class="tr11 td57"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td86"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td22"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td120"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td198"><SPAN class="p59 ft19">för uppvärmning</SPAN> </TD> <TD class="tr3 td57"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td86"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td22"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr21 td198"><SPAN class="p59 ft10">2. Förbrukning i tåg eller</SPAN> </TD> <TD class="tr21 td57"><SPAN class="p59 ft11">Bensin, bränsle</SPAN> </TD> <TD class="tr21 td86"><SPAN class="p52 ft10">100</SPAN> </TD> <TD class="tr21 td42"><SPAN class="p10 ft10">100</SPAN> </TD> <TD class="tr21 td22"><SPAN class="p59 ft10">100</SPAN> </TD> <TD class="tr21 td120"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td198"><SPAN class="p59 ft19">annat spårbundet</SPAN> </TD> <TD class="tr3 td57"><SPAN class="p59 ft19">som avses i</SPAN> </TD> <TD class="tr3 td86"><SPAN class="p52 ft19">procent</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p10 ft19">procent</SPAN> </TD> <TD class="tr3 td22"><SPAN class="p59 ft19">procent</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td198"><SPAN class="p59 ft20">färdmedel</SPAN> </TD> <TD class="tr11 td57"><SPAN class="p59 ft20">2 kap. 1 §</SPAN> </TD> <TD class="tr11 td86"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td22"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td120"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td198"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td57"><SPAN class="p59 ft19">första stycket</SPAN> </TD> <TD class="tr3 td86"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td22"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td198"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td57"><SPAN class="p59 ft19">3 b</SPAN> </TD> <TD class="tr3 td86"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td22"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr21 td198"><SPAN class="p59 ft10">3. Förbrukning i skepp,</SPAN> </TD> <TD class="tr21 td57"><SPAN class="p59 ft11">Bensin, bränsle</SPAN> </TD> <TD class="tr21 td86"><SPAN class="p52 ft10">100</SPAN> </TD> <TD class="tr21 td42"><SPAN class="p10 ft10">100</SPAN> </TD> <TD class="tr21 td22"><SPAN class="p59 ft10">100</SPAN> </TD> <TD class="tr21 td120"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td198"><SPAN class="p59 ft16">när skeppet inte används</SPAN> </TD> <TD class="tr11 td57"><SPAN class="p59 ft20">som avses i</SPAN> </TD> <TD class="tr11 td86"><SPAN class="p52 ft20">procent</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p10 ft20">procent</SPAN> </TD> <TD class="tr11 td22"><SPAN class="p59 ft20">procent</SPAN> </TD> <TD class="tr11 td120"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td198"><SPAN class="p59 ft19">för privat ändamål</SPAN> </TD> <TD class="tr3 td57"><SPAN class="p59 ft19">2 kap. 1 §</SPAN> </TD> <TD class="tr3 td86"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td22"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td198"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td57"><SPAN class="p59 ft19">första stycket</SPAN> </TD> <TD class="tr3 td86"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td22"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td198"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td57"><SPAN class="p59 ft19">3 b</SPAN> </TD> <TD class="tr3 td86"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td22"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr19 td198"><SPAN class="p59 ft10">4. Förbrukning i båt för</SPAN> </TD> <TD class="tr19 td57"><SPAN class="p59 ft11">Bensin, bränsle</SPAN> </TD> <TD class="tr19 td86"><SPAN class="p52 ft10">100</SPAN> </TD> <TD class="tr19 td42"><SPAN class="p10 ft10">100</SPAN> </TD> <TD class="tr19 td22"><SPAN class="p59 ft10">100</SPAN> </TD> <TD class="tr19 td120"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td198"><SPAN class="p59 ft11">vilken medgivande enligt</SPAN> </TD> <TD class="tr3 td57"><SPAN class="p59 ft19">som avses i</SPAN> </TD> <TD class="tr3 td86"><SPAN class="p52 ft19">procent</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p10 ft19">procent</SPAN> </TD> <TD class="tr3 td22"><SPAN class="p59 ft19">procent</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td198"><SPAN class="p59 ft19">2 kap. 9 § eller fartygs-</SPAN> </TD> <TD class="tr3 td57"><SPAN class="p59 ft19">2 kap. 1 §</SPAN> </TD> <TD class="tr3 td86"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td22"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td198"><SPAN class="p59 ft11">tillstånd enligt fiskelagen</SPAN> </TD> <TD class="tr3 td57"><SPAN class="p59 ft19">första stycket</SPAN> </TD> <TD class="tr3 td86"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td22"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td198"><SPAN class="p59 ft19">(1993:787) meddelats,</SPAN> </TD> <TD class="tr3 td57"><SPAN class="p59 ft19">3 b</SPAN> </TD> <TD class="tr3 td86"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td22"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td198"><SPAN class="p59 ft16">när båten inte används för</SPAN> </TD> <TD class="tr11 td57"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td86"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td22"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td120"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td198"><SPAN class="p59 ft19">privat ändamål</SPAN> </TD> <TD class="tr3 td57"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td86"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td22"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr21 td198"><SPAN class="p59 ft10">5. Förbrukning i</SPAN> </TD> <TD class="tr21 td57"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr21 td86"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr21 td42"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr21 td22"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr21 td120"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td198"><SPAN class="p59 ft19">a) luftfartyg, när luftfar-</SPAN> </TD> <TD class="tr3 td57"><SPAN class="p59 ft19">Annan bensin</SPAN> </TD> <TD class="tr3 td86"><SPAN class="p52 ft19">100</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p10 ft19">100</SPAN> </TD> <TD class="tr3 td22"><SPAN class="p59 ft19">100</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td198"><SPAN class="p59 ft20">tyget inte används för</SPAN> </TD> <TD class="tr11 td57"><SPAN class="p59 ft20">än flygbensin</SPAN> </TD> <TD class="tr11 td86"><SPAN class="p52 ft20">procent</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p10 ft20">procent</SPAN> </TD> <TD class="tr11 td22"><SPAN class="p59 ft20">procent</SPAN> </TD> <TD class="tr11 td120"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td198"><SPAN class="p59 ft19">privat ändamål</SPAN> </TD> <TD class="tr3 td57"><SPAN class="p59 ft19"><NOBR>(KN-nr</NOBR></SPAN> </TD> <TD class="tr3 td86"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td22"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td198"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td57"><SPAN class="p59 ft19">2710 11 31)</SPAN> </TD> <TD class="tr3 td86"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td22"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr21 td198"><SPAN class="p59 ft10">b) luftfartyg, när luftfar-</SPAN> </TD> <TD class="tr21 td57"><SPAN class="p59 ft11">Andra bränslen</SPAN> </TD> <TD class="tr21 td86"><SPAN class="p52 ft10">100</SPAN> </TD> <TD class="tr21 td42"><SPAN class="p10 ft10">100</SPAN> </TD> <TD class="tr21 td22"><SPAN class="p59 ft10">100</SPAN> </TD> <TD class="tr21 td120"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td198"><SPAN class="p59 ft20">tyget används för privat</SPAN> </TD> <TD class="tr11 td57"><SPAN class="p59 ft20">än flygbensin</SPAN> </TD> <TD class="tr11 td86"><SPAN class="p52 ft20">procent</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p10 ft20">procent</SPAN> </TD> <TD class="tr11 td22"><SPAN class="p59 ft20">procent</SPAN> </TD> <TD class="tr11 td120"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td198"><SPAN class="p59 ft19">ändamål eller i luftfar-</SPAN> </TD> <TD class="tr3 td57"><SPAN class="p59 ft19">och flyg-</SPAN> </TD> <TD class="tr3 td86"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td22"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td198"><SPAN class="p59 ft19">tygsmotorer i provbädd</SPAN> </TD> <TD class="tr3 td57"><SPAN class="p59 ft19">fotogen <NOBR>(KN-nr</NOBR></SPAN> </TD> <TD class="tr3 td86"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td22"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td198"><SPAN class="p59 ft11">eller i liknande anordning</SPAN> </TD> <TD class="tr3 td57"><SPAN class="p59 ft19">2710 19 21)</SPAN> </TD> <TD class="tr3 td86"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td22"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr19 td198"><SPAN class="p59 ft10">6. Förbrukning vid fram-</SPAN> </TD> <TD class="tr19 td57"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr19 td86"><SPAN class="p52 ft10">100</SPAN> </TD> <TD class="tr19 td42"><SPAN class="p10 ft10">100</SPAN> </TD> <TD class="tr19 td22"><SPAN class="p59 ft10">100</SPAN> </TD> <TD class="tr19 td120"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td198"><SPAN class="p59 ft19">ställning av energi-</SPAN> </TD> <TD class="tr3 td57"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td86"><SPAN class="p52 ft19">procent</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p10 ft19">procent</SPAN> </TD> <TD class="tr3 td22"><SPAN class="p59 ft19">procent</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td198"><SPAN class="p59 ft19">produkter eller andra</SPAN> </TD> <TD class="tr3 td57"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td86"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td22"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td198"><SPAN class="p59 ft19">produkter för vilka</SPAN> </TD> <TD class="tr3 td57"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td86"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td22"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td198"><SPAN class="p59 ft19">skatteplikt har inträtt för</SPAN> </TD> <TD class="tr3 td57"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td86"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td22"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td198"><SPAN class="p59 ft20">tillverkaren</SPAN> </TD> <TD class="tr11 td57"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td86"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td22"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td120"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr35 td198"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr35 td57"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr35 td86"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr35 td42"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr35 td22"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr35 td120"><SPAN class="p11 ft2">79</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="page_80"> <DIV id="p80dimg1"> <INGENBILD zsrc="GV031180x1.jpg/" id="p80img1"> </DIV> <DIV id="id_1"> <TABLE cellpadding=0 cellspacing=0 class="t35"> <TR> <TD class="tr9 td192"><SPAN class="p59 ft10">Ändamål</SPAN> </TD> <TD class="tr9 td124"><SPAN class="p9 ft10">Bränsle som</SPAN> </TD> <TD class="tr9 td86"><SPAN class="p52 ft10">Befrielse</SPAN> </TD> <TD class="tr9 td42"><SPAN class="p10 ft10">Befrielse</SPAN> </TD> <TD class="tr9 td22"><SPAN class="p59 ft10">Befri-</SPAN> </TD> <TD class="tr9 td184"><SPAN class="p56 ft11">Prop. 2007/08:11</SPAN> </TD> </TR> <TR> <TD class="tr5 td192"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td124"><SPAN class="p9 ft10">inte ger</SPAN> </TD> <TD class="tr5 td86"><SPAN class="p52 ft10">från</SPAN> </TD> <TD class="tr5 td42"><SPAN class="p10 ft10">från kol-</SPAN> </TD> <TD class="tr5 td22"><SPAN class="p59 ft10">else</SPAN> </TD> <TD class="tr5 td184"><SPAN class="p56 ft7">Bilaga 1</SPAN> </TD> </TR> <TR> <TD class="tr11 td192"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td124"><SPAN class="p9 ft20">befrielse</SPAN> </TD> <TD class="tr11 td86"><SPAN class="p52 ft20">energi-</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p10 ft20">dioxid-</SPAN> </TD> <TD class="tr11 td22"><SPAN class="p59 ft20">från</SPAN> </TD> <TD class="tr11 td184"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td192"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td124"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td86"><SPAN class="p52 ft20">skatt</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p10 ft20">skatt</SPAN> </TD> <TD class="tr11 td22"><SPAN class="p59 ft20">svavel-</SPAN> </TD> <TD class="tr11 td184"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td195"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td294"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td149"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td196"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td180"><SPAN class="p59 ft19">skatt</SPAN> </TD> <TD class="tr5 td184"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td192"><SPAN class="p59 ft20">7. Förbrukning för fram-</SPAN> </TD> <TD class="tr11 td124"><SPAN class="p9 ft20">Bränsle som</SPAN> </TD> <TD class="tr11 td86"><SPAN class="p52 ft20">100</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p10 ft20">100</SPAN> </TD> <TD class="tr11 td22"><SPAN class="p59 ft20">–</SPAN> </TD> <TD class="tr11 td184"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td192"><SPAN class="p59 ft19">ställning av skattepliktig</SPAN> </TD> <TD class="tr3 td124"><SPAN class="p9 ft19">avses i 2 kap.</SPAN> </TD> <TD class="tr3 td86"><SPAN class="p52 ft19">procent</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p10 ft19">procent</SPAN> </TD> <TD class="tr3 td22"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td184"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td192"><SPAN class="p59 ft19">elektrisk kraft, när den</SPAN> </TD> <TD class="tr3 td124"><SPAN class="p9 ft19">1 § första</SPAN> </TD> <TD class="tr3 td86"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td22"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td184"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td192"><SPAN class="p59 ft20">värme som uppkommer</SPAN> </TD> <TD class="tr11 td124"><SPAN class="p9 ft20">stycket 3 b</SPAN> </TD> <TD class="tr11 td86"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td22"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td184"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td192"><SPAN class="p59 ft19">inte till någon del</SPAN> </TD> <TD class="tr3 td124"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td86"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td22"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td184"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td192"><SPAN class="p59 ft19">nyttiggörs</SPAN> </TD> <TD class="tr3 td124"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td86"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td22"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td184"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr21 td192"><SPAN class="p59 ft10">8. –</SPAN> </TD> <TD class="tr21 td124"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr21 td86"><SPAN class="p52 ft10">–</SPAN> </TD> <TD class="tr21 td42"><SPAN class="p10 ft10">–</SPAN> </TD> <TD class="tr21 td22"><SPAN class="p59 ft10">–</SPAN> </TD> <TD class="tr21 td184"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr19 td192"><SPAN class="p59 ft10">9. Om skattebefrielse inte</SPAN> </TD> <TD class="tr19 td124"><SPAN class="p9 ft10">Bensin,</SPAN> </TD> <TD class="tr19 td86"><SPAN class="p52 ft10">100</SPAN> </TD> <TD class="tr19 td42"><SPAN class="p10 ft10">79</SPAN> </TD> <TD class="tr19 td22"><SPAN class="p59 ft10">–</SPAN> </TD> <TD class="tr19 td184"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td192"><SPAN class="p59 ft19">följer av tidigare punkter,</SPAN> </TD> <TD class="tr3 td124"><SPAN class="p9 ft19">råtallolja,</SPAN> </TD> <TD class="tr3 td86"><SPAN class="p52 ft19">procent</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p10 ft19">procent</SPAN> </TD> <TD class="tr3 td22"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td184"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td192"><SPAN class="p59 ft19">förbrukning för annat</SPAN> </TD> <TD class="tr3 td124"><SPAN class="p9 ft19">bränsle som</SPAN> </TD> <TD class="tr3 td86"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td22"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td184"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td192"><SPAN class="p59 ft19">ändamål än drift av</SPAN> </TD> <TD class="tr3 td124"><SPAN class="p9 ft19">avses i 2 kap.</SPAN> </TD> <TD class="tr3 td86"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td22"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td184"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td192"><SPAN class="p59 ft20">motordrivna fordon vid</SPAN> </TD> <TD class="tr11 td124"><SPAN class="p9 ft20">1 § första</SPAN> </TD> <TD class="tr11 td86"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td22"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td184"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td192"><SPAN class="p59 ft19">tillverkningsprocessen i</SPAN> </TD> <TD class="tr3 td124"><SPAN class="p9 ft19">stycket 3 b</SPAN> </TD> <TD class="tr3 td86"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td22"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td184"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td192"><SPAN class="p59 ft19">industriell verksamhet</SPAN> </TD> <TD class="tr3 td124"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td86"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td22"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td184"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr21 td192"><SPAN class="p59 ft10">10. Om skattebefrielse</SPAN> </TD> <TD class="tr21 td124"><SPAN class="p9 ft10">Bensin,</SPAN> </TD> <TD class="tr21 td86"><SPAN class="p52 ft10">100</SPAN> </TD> <TD class="tr21 td42"><SPAN class="p10 ft10">79</SPAN> </TD> <TD class="tr21 td22"><SPAN class="p59 ft10">–</SPAN> </TD> <TD class="tr21 td184"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td192"><SPAN class="p59 ft20">inte följer av tidigare</SPAN> </TD> <TD class="tr11 td124"><SPAN class="p9 ft20">råtallolja,</SPAN> </TD> <TD class="tr11 td86"><SPAN class="p52 ft20">procent</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p10 ft20">procent</SPAN> </TD> <TD class="tr11 td22"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td184"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td192"><SPAN class="p59 ft19">punkter, förbrukning för</SPAN> </TD> <TD class="tr3 td124"><SPAN class="p9 ft19">bränsle som</SPAN> </TD> <TD class="tr3 td86"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td22"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td184"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td192"><SPAN class="p59 ft19">annat ändamål än drift av</SPAN> </TD> <TD class="tr3 td124"><SPAN class="p9 ft19">avses i 2 kap.</SPAN> </TD> <TD class="tr3 td86"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td22"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td184"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td192"><SPAN class="p59 ft19">motordrivna fordon vid</SPAN> </TD> <TD class="tr3 td124"><SPAN class="p9 ft19">1 § första</SPAN> </TD> <TD class="tr3 td86"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td22"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td184"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td192"><SPAN class="p59 ft19">yrkesmässig växthus-</SPAN> </TD> <TD class="tr3 td124"><SPAN class="p9 ft19">stycket 3 b</SPAN> </TD> <TD class="tr3 td86"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td22"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td184"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td192"><SPAN class="p59 ft20">odling</SPAN> </TD> <TD class="tr11 td124"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td86"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td22"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td184"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr21 td192"><SPAN class="p59 ft10">11. Om skattebefrielse</SPAN> </TD> <TD class="tr21 td124"><SPAN class="p9 ft10">Bensin,</SPAN> </TD> <TD class="tr21 td86"><SPAN class="p52 ft10">100</SPAN> </TD> <TD class="tr21 td42"><SPAN class="p10 ft10">79</SPAN> </TD> <TD class="tr21 td22"><SPAN class="p59 ft10">–</SPAN> </TD> <TD class="tr21 td184"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td192"><SPAN class="p59 ft19">inte följer av tidigare</SPAN> </TD> <TD class="tr3 td124"><SPAN class="p9 ft19">råtallolja,</SPAN> </TD> <TD class="tr3 td86"><SPAN class="p52 ft19">procent</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p10 ft19">procent</SPAN> </TD> <TD class="tr3 td22"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td184"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td192"><SPAN class="p59 ft19">punkter, förbrukning för</SPAN> </TD> <TD class="tr3 td124"><SPAN class="p9 ft19">bränsle som</SPAN> </TD> <TD class="tr3 td86"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td22"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td184"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td192"><SPAN class="p59 ft20">annat ändamål än drift av</SPAN> </TD> <TD class="tr11 td124"><SPAN class="p9 ft20">avses i 2 kap.</SPAN> </TD> <TD class="tr11 td86"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td22"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td184"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td192"><SPAN class="p59 ft19">motordrivna fordon i</SPAN> </TD> <TD class="tr3 td124"><SPAN class="p9 ft19">1 § första</SPAN> </TD> <TD class="tr3 td86"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td22"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td184"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td192"><SPAN class="p59 ft19">yrkesmässig <NOBR>jordbruks-,</NOBR></SPAN> </TD> <TD class="tr3 td124"><SPAN class="p9 ft19">stycket 3 b</SPAN> </TD> <TD class="tr3 td86"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td22"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td184"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td192"><SPAN class="p59 ft19">skogsbruks- eller</SPAN> </TD> <TD class="tr3 td124"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td86"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td22"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td184"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td192"><SPAN class="p59 ft19">vattenbruksverksamhet</SPAN> </TD> <TD class="tr3 td124"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td86"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td22"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td184"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr19 td192"><SPAN class="p59 ft10">12. Om skattebefrielse</SPAN> </TD> <TD class="tr19 td124"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr19 td86"><SPAN class="p52 ft10">–</SPAN> </TD> <TD class="tr19 td42"><SPAN class="p10 ft10">–</SPAN> </TD> <TD class="tr19 td22"><SPAN class="p59 ft10">100</SPAN> </TD> <TD class="tr19 td184"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td192"><SPAN class="p59 ft19">inte följer av tidigare</SPAN> </TD> <TD class="tr3 td124"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td86"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td22"><SPAN class="p59 ft19">procent</SPAN> </TD> <TD class="tr3 td184"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td192"><SPAN class="p59 ft19">punkter, förbrukning i</SPAN> </TD> <TD class="tr3 td124"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td86"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td22"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td184"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td192"><SPAN class="p59 ft19">sodapannor eller i</SPAN> </TD> <TD class="tr3 td124"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td86"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td22"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td184"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td192"><SPAN class="p59 ft20">lutpannor</SPAN> </TD> <TD class="tr11 td124"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td86"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td22"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td184"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr21 td192"><SPAN class="p59 ft10">13. Förbrukning vid till-</SPAN> </TD> <TD class="tr21 td124"><SPAN class="p9 ft11">Andra bränslen</SPAN> </TD> <TD class="tr21 td86"><SPAN class="p52 ft10">100</SPAN> </TD> <TD class="tr21 td42"><SPAN class="p10 ft10">79</SPAN> </TD> <TD class="tr21 td22"><SPAN class="p59 ft10">–</SPAN> </TD> <TD class="tr21 td184"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td192"><SPAN class="p59 ft19">verkningsprocessen i</SPAN> </TD> <TD class="tr3 td124"><SPAN class="p9 ft11">än bränsle som</SPAN> </TD> <TD class="tr3 td86"><SPAN class="p52 ft19">procent</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p10 ft19">procent</SPAN> </TD> <TD class="tr3 td22"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td184"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td192"><SPAN class="p59 ft19">gruvindustriell verk-</SPAN> </TD> <TD class="tr3 td124"><SPAN class="p9 ft19">avses i 2 kap.</SPAN> </TD> <TD class="tr3 td86"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td22"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td184"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td192"><SPAN class="p59 ft20">samhet för drift av andra</SPAN> </TD> <TD class="tr11 td124"><SPAN class="p9 ft20">1 § första</SPAN> </TD> <TD class="tr11 td86"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td22"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td184"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td192"><SPAN class="p59 ft19">motordrivna fordon än</SPAN> </TD> <TD class="tr3 td124"><SPAN class="p9 ft19">stycket 3 b</SPAN> </TD> <TD class="tr3 td86"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td22"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td184"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td192"><SPAN class="p59 ft19">personbilar, lastbilar och</SPAN> </TD> <TD class="tr3 td124"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td86"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td22"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td184"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td192"><SPAN class="p59 ft10">bussar</SPAN> </TD> <TD class="tr5 td124"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td86"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td42"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td22"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td184"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="id_2"> <DIV id="id_2_1"> <P class="p17 ft11"><SPAN class="ft11">14.</SPAN><SPAN class="ft39">Förbrukning i yrkesmässig </SPAN><NOBR>jordbruks-,</NOBR> skogsbruks- eller vattenbruks-</P> </DIV> <DIV id="id_2_2"> <TABLE cellpadding=0 cellspacing=0 class="t89"> <TR> <TD class="tr4 td118"><SPAN class="p9 ft10">Andra bränslen –</SPAN> </TD> <TD class="tr4 td43"><SPAN class="p121 ft10">77</SPAN> </TD> <TD class="tr4 td219"><SPAN class="p426 ft11">–</SPAN> </TD> </TR> <TR> <TD class="tr11 td118"><SPAN class="p9 ft20">än bränsle som</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p121 ft20">procent</SPAN> </TD> <TD class="tr11 td219"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td118"><SPAN class="p9 ft19">avses i 2 kap.</SPAN> </TD> <TD class="tr3 td43"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD rowspan=2 class="tr0 td219"><SPAN class="p11 ft2">80</SPAN> </TD> </TR> <TR> <TD class="tr18 td118"><SPAN class="p9 ft47">&nbsp;</SPAN> </TD> <TD class="tr18 td43"><SPAN class="p9 ft47">&nbsp;</SPAN> </TD> </TR> </TABLE> </DIV> </DIV> </DIV> <DIV id="page_81"> <DIV id="p81dimg1"> <INGENBILD zsrc="GV031181x1.jpg/" id="p81img1"> </DIV> <TABLE cellpadding=0 cellspacing=0 class="t90"> <TR> <TD class="tr9 td218"><SPAN class="p52 ft10">Ändamål</SPAN> </TD> <TD class="tr9 td124"><SPAN class="p9 ft10">Bränsle som</SPAN> </TD> <TD class="tr9 td86"><SPAN class="p52 ft10">Befrielse</SPAN> </TD> <TD class="tr9 td42"><SPAN class="p10 ft10">Befrielse</SPAN> </TD> <TD class="tr9 td60"><SPAN class="p59 ft10">Befri-</SPAN> </TD> <TD class="tr9 td110"><SPAN class="p61 ft11">Prop. 2007/08:11</SPAN> </TD> </TR> <TR> <TD class="tr5 td218"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td124"><SPAN class="p9 ft10">inte ger</SPAN> </TD> <TD class="tr5 td86"><SPAN class="p52 ft10">från</SPAN> </TD> <TD class="tr5 td42"><SPAN class="p10 ft10">från kol-</SPAN> </TD> <TD class="tr5 td60"><SPAN class="p59 ft10">else</SPAN> </TD> <TD class="tr5 td110"><SPAN class="p61 ft7">Bilaga 1</SPAN> </TD> </TR> <TR> <TD class="tr11 td218"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td124"><SPAN class="p9 ft20">befrielse</SPAN> </TD> <TD class="tr11 td86"><SPAN class="p52 ft20">energi-</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p10 ft20">dioxid-</SPAN> </TD> <TD class="tr11 td60"><SPAN class="p59 ft20">från</SPAN> </TD> <TD class="tr11 td110"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td218"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td124"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td86"><SPAN class="p52 ft20">skatt</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p10 ft20">skatt</SPAN> </TD> <TD class="tr11 td60"><SPAN class="p59 ft20">svavel-</SPAN> </TD> <TD class="tr11 td110"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td295"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td294"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td149"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td196"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td296"><SPAN class="p59 ft19">skatt</SPAN> </TD> <TD class="tr5 td110"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td218"><SPAN class="p52 ft20">verksamhet för drift av</SPAN> </TD> <TD class="tr11 td124"><SPAN class="p9 ft20">1 § första</SPAN> </TD> <TD class="tr11 td86"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td60"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td110"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td218"><SPAN class="p52 ft19">andra motordrivna fordon</SPAN> </TD> <TD class="tr3 td124"><SPAN class="p9 ft19">stycket 3 b</SPAN> </TD> <TD class="tr3 td86"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td60"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td110"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td218"><SPAN class="p52 ft19">än personbilar, lastbilar</SPAN> </TD> <TD class="tr3 td124"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td86"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td60"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td110"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td218"><SPAN class="p52 ft20">och bussar</SPAN> </TD> <TD class="tr11 td124"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td86"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td60"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td110"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr21 td218"><SPAN class="p52 ft10">15. Förbrukning i</SPAN> </TD> <TD class="tr21 td124"><SPAN class="p9 ft11">Andra bränslen</SPAN> </TD> <TD class="tr21 td86"><SPAN class="p52 ft10">100</SPAN> </TD> <TD class="tr21 td42"><SPAN class="p10 ft10">23</SPAN> </TD> <TD class="tr21 td60"><SPAN class="p59 ft10">–</SPAN> </TD> <TD class="tr21 td110"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td218"><SPAN class="p52 ft11">yrkesmässig skogsbruks-</SPAN> </TD> <TD class="tr3 td124"><SPAN class="p9 ft11">än bränsle som</SPAN> </TD> <TD class="tr3 td86"><SPAN class="p52 ft19">procent</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p10 ft19">procent</SPAN> </TD> <TD class="tr3 td60"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td110"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td218"><SPAN class="p52 ft19">verksamhet för drift av</SPAN> </TD> <TD class="tr3 td124"><SPAN class="p9 ft19">avses i 2 kap.</SPAN> </TD> <TD class="tr3 td86"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td60"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td110"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td218"><SPAN class="p52 ft20">andra motordrivna</SPAN> </TD> <TD class="tr11 td124"><SPAN class="p9 ft20">1 § första</SPAN> </TD> <TD class="tr11 td86"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td60"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td110"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td218"><SPAN class="p52 ft19">fordon än personbilar,</SPAN> </TD> <TD class="tr3 td124"><SPAN class="p9 ft19">stycket 3 b</SPAN> </TD> <TD class="tr3 td86"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td60"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td110"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td218"><SPAN class="p52 ft19">lastbilar och bussar, om</SPAN> </TD> <TD class="tr3 td124"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td86"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td60"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td110"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td218"><SPAN class="p52 ft19">förbrukning sker före den</SPAN> </TD> <TD class="tr3 td124"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td86"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td60"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td110"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td218"><SPAN class="p52 ft19">1 januari 2007 i Skåne,</SPAN> </TD> <TD class="tr3 td124"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td86"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td60"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td110"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td218"><SPAN class="p52 ft20">Blekinge, Kronobergs,</SPAN> </TD> <TD class="tr11 td124"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td86"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td60"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td110"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td218"><SPAN class="p52 ft19">Kalmar, Jönköpings,</SPAN> </TD> <TD class="tr3 td124"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td86"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td60"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td110"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td218"><SPAN class="p52 ft19">Hallands, Västra</SPAN> </TD> <TD class="tr3 td124"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td86"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td60"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td110"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td218"><SPAN class="p52 ft19">Götalands och</SPAN> </TD> <TD class="tr3 td124"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td86"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td60"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td110"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td218"><SPAN class="p52 ft19">Östergötlands län</SPAN> </TD> <TD class="tr3 td124"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td86"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td60"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td110"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr19 td218"><SPAN class="p52 ft10">16. Förbrukning i</SPAN> </TD> <TD class="tr19 td124"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr19 td86"><SPAN class="p52 ft10">100</SPAN> </TD> <TD class="tr19 td42"><SPAN class="p10 ft10">100</SPAN> </TD> <TD class="tr19 td60"><SPAN class="p59 ft10">100</SPAN> </TD> <TD class="tr19 td110"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td218"><SPAN class="p52 ft19">processer för fram-</SPAN> </TD> <TD class="tr3 td124"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td86"><SPAN class="p52 ft19">procent</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p10 ft19">procent</SPAN> </TD> <TD class="tr3 td60"><SPAN class="p59 ft19">procent</SPAN> </TD> <TD class="tr3 td110"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td218"><SPAN class="p52 ft19">ställning av andra</SPAN> </TD> <TD class="tr3 td124"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td86"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td60"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td110"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td218"><SPAN class="p52 ft19">mineraliska ämnen än</SPAN> </TD> <TD class="tr3 td124"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td86"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td60"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td110"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td218"><SPAN class="p52 ft20">metaller under</SPAN> </TD> <TD class="tr11 td124"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td86"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td60"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td110"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td218"><SPAN class="p52 ft19">förutsättning att det</SPAN> </TD> <TD class="tr3 td124"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td86"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td60"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td110"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td218"><SPAN class="p52 ft19">ingående materialet</SPAN> </TD> <TD class="tr3 td124"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td86"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td60"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td110"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td218"><SPAN class="p52 ft19">genom uppvärmning i</SPAN> </TD> <TD class="tr3 td124"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td86"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td60"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td110"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td218"><SPAN class="p52 ft19">ugnar förändras kemiskt</SPAN> </TD> <TD class="tr3 td124"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td86"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td60"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td110"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td218"><SPAN class="p52 ft20">eller dess inre fysikaliska</SPAN> </TD> <TD class="tr11 td124"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td86"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td60"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td110"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td218"><SPAN class="p52 ft19">struktur förändras</SPAN> </TD> <TD class="tr3 td124"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td86"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td60"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td110"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td295"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td294"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td149"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td196"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td296"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td110"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p427 ft3">Föreslagen lydelse</P> <P class="p428 ft2">6 a kap.</P> <P class="p429 ft2">1 §</P> <P class="p430 ft7">Bränsle som används för nedan angivna ändamål, i förekommande fall med undantag för vissa bränsleslag, <SPAN class="ft3">ska </SPAN>helt eller delvis befrias från skatt enligt följande, om inte annat anges.</P> <TABLE cellpadding=0 cellspacing=0 class="t91"> <TR> <TD class="tr11 td187"><SPAN class="p59 ft20">Ändamål</SPAN> </TD> <TD class="tr11 td107"><SPAN class="p9 ft20">Bränsle som</SPAN> </TD> <TD class="tr11 td58"><SPAN class="p86 ft20">Befrielse</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p10 ft20">Befrielse</SPAN> </TD> <TD class="tr11 td60"><SPAN class="p59 ft20">Befri-</SPAN> </TD> </TR> <TR> <TD class="tr11 td187"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td107"><SPAN class="p9 ft20">inte ger</SPAN> </TD> <TD class="tr11 td58"><SPAN class="p86 ft20">från</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p10 ft20">från kol-</SPAN> </TD> <TD class="tr11 td60"><SPAN class="p59 ft20">else</SPAN> </TD> </TR> <TR> <TD class="tr3 td187"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr3 td107"><SPAN class="p9 ft19">befrielse</SPAN> </TD> <TD class="tr3 td58"><SPAN class="p86 ft19">energi-</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p10 ft19">dioxid-</SPAN> </TD> <TD class="tr3 td60"><SPAN class="p59 ft19">från</SPAN> </TD> </TR> <TR> <TD class="tr3 td187"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr3 td107"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr3 td58"><SPAN class="p86 ft19">skatt</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p10 ft19">skatt</SPAN> </TD> <TD class="tr3 td60"><SPAN class="p59 ft19">svavel-</SPAN> </TD> </TR> <TR> <TD class="tr3 td188"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr3 td291"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr3 td245"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr3 td196"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr3 td296"><SPAN class="p59 ft19">skatt</SPAN> </TD> </TR> <TR> <TD class="tr19 td187"><SPAN class="p59 ft10">1. Förbrukning</SPAN> </TD> <TD class="tr19 td107"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr19 td58"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr19 td42"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr19 td60"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td187"><SPAN class="p59 ft19">a) för annat ändamål än</SPAN> </TD> <TD class="tr3 td107"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr3 td58"><SPAN class="p86 ft19">100</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p10 ft19">100</SPAN> </TD> <TD class="tr3 td60"><SPAN class="p59 ft19">100</SPAN> </TD> </TR> <TR> <TD class="tr11 td187"><SPAN class="p59 ft20">som motorbränsle eller</SPAN> </TD> <TD class="tr11 td107"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td58"><SPAN class="p86 ft20">procent</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p10 ft20">procent</SPAN> </TD> <TD class="tr11 td60"><SPAN class="p59 ft20">procent</SPAN> </TD> </TR> <TR> <TD class="tr3 td187"><SPAN class="p59 ft11">som bränsle för uppvärm-</SPAN> </TD> <TD class="tr3 td107"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr3 td58"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr3 td60"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td187"><SPAN class="p59 ft10">ning</SPAN> </TD> <TD class="tr5 td107"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td58"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td42"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td60"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p431 ft2">81</P> </DIV> <DIV id="page_82"> <DIV id="p82dimg1"> <INGENBILD zsrc="GV031182x1.jpg/" id="p82img1"> </DIV> <TABLE cellpadding=0 cellspacing=0 class="t37"> <TR> <TD class="tr9 td115"><SPAN class="p59 ft10">Ändamål</SPAN> </TD> <TD class="tr9 td43"><SPAN class="p59 ft10">Bränsle som</SPAN> </TD> <TD class="tr9 td9"><SPAN class="p59 ft10">Befrielse</SPAN> </TD> <TD class="tr9 td42"><SPAN class="p10 ft10">Befrielse</SPAN> </TD> <TD class="tr9 td60"><SPAN class="p59 ft10">Befri-</SPAN> </TD> <TD class="tr9 td120"><SPAN class="p56 ft10">Prop. 2007/08:11</SPAN> </TD> </TR> <TR> <TD class="tr5 td115"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td43"><SPAN class="p59 ft10">inte ger</SPAN> </TD> <TD class="tr5 td9"><SPAN class="p59 ft10">från</SPAN> </TD> <TD class="tr5 td42"><SPAN class="p10 ft10">från kol-</SPAN> </TD> <TD class="tr5 td60"><SPAN class="p59 ft10">else</SPAN> </TD> <TD class="tr5 td120"><SPAN class="p56 ft7">Bilaga 1</SPAN> </TD> </TR> <TR> <TD class="tr11 td115"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p59 ft20">befrielse</SPAN> </TD> <TD class="tr11 td9"><SPAN class="p59 ft20">energi-</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p10 ft20">dioxid-</SPAN> </TD> <TD class="tr11 td60"><SPAN class="p59 ft20">från</SPAN> </TD> <TD class="tr11 td120"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td115"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td9"><SPAN class="p59 ft20">skatt</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p10 ft20">skatt</SPAN> </TD> <TD class="tr11 td60"><SPAN class="p59 ft20">svavel-</SPAN> </TD> <TD class="tr11 td120"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td179"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td203"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td263"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td196"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td296"><SPAN class="p59 ft19">skatt</SPAN> </TD> <TD class="tr5 td120"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td115"><SPAN class="p59 ft20">b) i metallurgiska</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td9"><SPAN class="p59 ft20">100</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p10 ft20">100</SPAN> </TD> <TD class="tr11 td60"><SPAN class="p59 ft20">100</SPAN> </TD> <TD class="tr11 td120"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td115"><SPAN class="p59 ft19">processer under förut-</SPAN> </TD> <TD class="tr3 td43"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td9"><SPAN class="p59 ft19">procent</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p10 ft19">procent</SPAN> </TD> <TD class="tr3 td60"><SPAN class="p59 ft19">procent</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td115"><SPAN class="p59 ft11">sättning att det ingående</SPAN> </TD> <TD class="tr3 td43"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td9"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td60"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td115"><SPAN class="p59 ft20">materialet genom upp-</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td9"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td60"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td120"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td115"><SPAN class="p59 ft19">värmning i ugnar</SPAN> </TD> <TD class="tr3 td43"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td9"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td60"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td115"><SPAN class="p59 ft19">förändras kemiskt eller</SPAN> </TD> <TD class="tr3 td43"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td9"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td60"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td115"><SPAN class="p59 ft19">dess inre fysikaliska</SPAN> </TD> <TD class="tr3 td43"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td9"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td60"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td115"><SPAN class="p59 ft19">struktur förändras eller</SPAN> </TD> <TD class="tr3 td43"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td9"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td60"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td115"><SPAN class="p59 ft20">bibehålls i skänkar eller</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td9"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td60"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td120"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td115"><SPAN class="p59 ft19">liknande kärl</SPAN> </TD> <TD class="tr3 td43"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td9"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td60"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr21 td115"><SPAN class="p59 ft10">c) i annat fall än som</SPAN> </TD> <TD class="tr21 td43"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr21 td9"><SPAN class="p59 ft10">100</SPAN> </TD> <TD class="tr21 td42"><SPAN class="p10 ft10">100</SPAN> </TD> <TD class="tr21 td60"><SPAN class="p59 ft10">100</SPAN> </TD> <TD class="tr21 td120"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td115"><SPAN class="p59 ft19">avses i a eller b, då</SPAN> </TD> <TD class="tr3 td43"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td9"><SPAN class="p59 ft19">procent</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p10 ft19">procent</SPAN> </TD> <TD class="tr3 td60"><SPAN class="p59 ft19">procent</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td115"><SPAN class="p59 ft16">bränslet i en och samma</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td9"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td60"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td120"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td115"><SPAN class="p59 ft19">process används både</SPAN> </TD> <TD class="tr3 td43"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td9"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td60"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td115"><SPAN class="p59 ft19">som bränsle för</SPAN> </TD> <TD class="tr3 td43"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td9"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td60"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td115"><SPAN class="p59 ft19">uppvärmning och för</SPAN> </TD> <TD class="tr3 td43"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td9"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td60"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td115"><SPAN class="p59 ft19">annat ändamål än som</SPAN> </TD> <TD class="tr3 td43"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td9"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td60"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td115"><SPAN class="p59 ft20">motorbränsle eller</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td9"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td60"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td120"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td115"><SPAN class="p59 ft11">bränsle för uppvärmning</SPAN> </TD> <TD class="tr3 td43"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td9"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td60"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr21 td115"><SPAN class="p59 ft10">2. Förbrukning i tåg eller</SPAN> </TD> <TD class="tr21 td43"><SPAN class="p59 ft11">Bensin, bränsle</SPAN> </TD> <TD class="tr21 td9"><SPAN class="p59 ft10">100</SPAN> </TD> <TD class="tr21 td42"><SPAN class="p10 ft10">100</SPAN> </TD> <TD class="tr21 td60"><SPAN class="p59 ft10">100</SPAN> </TD> <TD class="tr21 td120"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td115"><SPAN class="p59 ft19">annat spårbundet</SPAN> </TD> <TD class="tr3 td43"><SPAN class="p59 ft19">som avses i</SPAN> </TD> <TD class="tr3 td9"><SPAN class="p59 ft19">procent</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p10 ft19">procent</SPAN> </TD> <TD class="tr3 td60"><SPAN class="p59 ft19">procent</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td115"><SPAN class="p59 ft20">färdmedel</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p59 ft20">2 kap. 1 §</SPAN> </TD> <TD class="tr11 td9"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td60"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td120"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td115"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td43"><SPAN class="p59 ft19">första stycket</SPAN> </TD> <TD class="tr3 td9"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td60"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td115"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td43"><SPAN class="p59 ft19">3 b</SPAN> </TD> <TD class="tr3 td9"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td60"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr21 td115"><SPAN class="p59 ft10">3. Förbrukning i skepp,</SPAN> </TD> <TD class="tr21 td43"><SPAN class="p59 ft11">Bensin, bränsle</SPAN> </TD> <TD class="tr21 td9"><SPAN class="p59 ft10">100</SPAN> </TD> <TD class="tr21 td42"><SPAN class="p10 ft10">100</SPAN> </TD> <TD class="tr21 td60"><SPAN class="p59 ft10">100</SPAN> </TD> <TD class="tr21 td120"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td115"><SPAN class="p59 ft16">när skeppet inte används</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p59 ft20">som avses i</SPAN> </TD> <TD class="tr11 td9"><SPAN class="p59 ft20">procent</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p10 ft20">procent</SPAN> </TD> <TD class="tr11 td60"><SPAN class="p59 ft20">procent</SPAN> </TD> <TD class="tr11 td120"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td115"><SPAN class="p59 ft19">för privat ändamål</SPAN> </TD> <TD class="tr3 td43"><SPAN class="p59 ft19">2 kap. 1 §</SPAN> </TD> <TD class="tr3 td9"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td60"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td115"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td43"><SPAN class="p59 ft19">första stycket</SPAN> </TD> <TD class="tr3 td9"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td60"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td115"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td43"><SPAN class="p59 ft19">3 b</SPAN> </TD> <TD class="tr3 td9"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td60"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr19 td115"><SPAN class="p59 ft10">4. Förbrukning i båt för</SPAN> </TD> <TD class="tr19 td43"><SPAN class="p59 ft11">Bensin, bränsle</SPAN> </TD> <TD class="tr19 td9"><SPAN class="p59 ft10">100</SPAN> </TD> <TD class="tr19 td42"><SPAN class="p10 ft10">100</SPAN> </TD> <TD class="tr19 td60"><SPAN class="p59 ft10">100</SPAN> </TD> <TD class="tr19 td120"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td115"><SPAN class="p59 ft11">vilken medgivande enligt</SPAN> </TD> <TD class="tr3 td43"><SPAN class="p59 ft19">som avses i</SPAN> </TD> <TD class="tr3 td9"><SPAN class="p59 ft19">procent</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p10 ft19">procent</SPAN> </TD> <TD class="tr3 td60"><SPAN class="p59 ft19">procent</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td115"><SPAN class="p59 ft19">2 kap. 9 § eller fartygs-</SPAN> </TD> <TD class="tr3 td43"><SPAN class="p59 ft19">2 kap. 1 §</SPAN> </TD> <TD class="tr3 td9"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td60"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td115"><SPAN class="p59 ft11">tillstånd enligt fiskelagen</SPAN> </TD> <TD class="tr3 td43"><SPAN class="p59 ft19">första stycket</SPAN> </TD> <TD class="tr3 td9"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td60"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td115"><SPAN class="p59 ft19">(1993:787) meddelats,</SPAN> </TD> <TD class="tr3 td43"><SPAN class="p59 ft19">3 b</SPAN> </TD> <TD class="tr3 td9"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td60"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td115"><SPAN class="p59 ft16">när båten inte används för</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td9"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td60"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td120"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td115"><SPAN class="p59 ft19">privat ändamål</SPAN> </TD> <TD class="tr3 td43"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td9"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td60"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr21 td115"><SPAN class="p59 ft10">5. Förbrukning i</SPAN> </TD> <TD class="tr21 td43"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr21 td9"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr21 td42"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr21 td60"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr21 td120"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td115"><SPAN class="p59 ft19">a) luftfartyg, när luftfar-</SPAN> </TD> <TD class="tr3 td43"><SPAN class="p59 ft19">Annan bensin</SPAN> </TD> <TD class="tr3 td9"><SPAN class="p59 ft19">100</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p10 ft19">100</SPAN> </TD> <TD class="tr3 td60"><SPAN class="p59 ft19">100</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td115"><SPAN class="p59 ft20">tyget inte används för</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p59 ft20">än flygbensin</SPAN> </TD> <TD class="tr11 td9"><SPAN class="p59 ft20">procent</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p10 ft20">procent</SPAN> </TD> <TD class="tr11 td60"><SPAN class="p59 ft20">procent</SPAN> </TD> <TD class="tr11 td120"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td115"><SPAN class="p59 ft19">privat ändamål</SPAN> </TD> <TD class="tr3 td43"><SPAN class="p59 ft19"><NOBR>(KN-nr</NOBR></SPAN> </TD> <TD class="tr3 td9"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td60"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td115"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td43"><SPAN class="p59 ft19">2710 11 31)</SPAN> </TD> <TD class="tr3 td9"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td60"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr21 td115"><SPAN class="p59 ft10">b) luftfartyg, när luftfar-</SPAN> </TD> <TD class="tr21 td43"><SPAN class="p59 ft11">Andra bränslen</SPAN> </TD> <TD class="tr21 td9"><SPAN class="p59 ft10">100</SPAN> </TD> <TD class="tr21 td42"><SPAN class="p10 ft10">100</SPAN> </TD> <TD class="tr21 td60"><SPAN class="p59 ft10">100</SPAN> </TD> <TD class="tr21 td120"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td115"><SPAN class="p59 ft20">tyget används för privat</SPAN> </TD> <TD class="tr11 td43"><SPAN class="p59 ft20">än flygbensin</SPAN> </TD> <TD class="tr11 td9"><SPAN class="p59 ft20">procent</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p10 ft20">procent</SPAN> </TD> <TD class="tr11 td60"><SPAN class="p59 ft20">procent</SPAN> </TD> <TD class="tr11 td120"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td115"><SPAN class="p59 ft19">ändamål eller i luft-</SPAN> </TD> <TD class="tr3 td43"><SPAN class="p59 ft19">och flyg-</SPAN> </TD> <TD class="tr3 td9"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td60"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td120"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td115"><SPAN class="p59 ft19">fartygsmotorer i</SPAN> </TD> <TD class="tr3 td43"><SPAN class="p59 ft19">fotogen <NOBR>(KN-nr</NOBR></SPAN> </TD> <TD class="tr3 td9"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td60"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD rowspan=2 class="tr0 td120"><SPAN class="p11 ft2">82</SPAN> </TD> </TR> <TR> <TD class="tr18 td115"><SPAN class="p9 ft47">&nbsp;</SPAN> </TD> <TD class="tr18 td43"><SPAN class="p9 ft47">&nbsp;</SPAN> </TD> <TD class="tr18 td9"><SPAN class="p9 ft47">&nbsp;</SPAN> </TD> <TD class="tr18 td42"><SPAN class="p9 ft47">&nbsp;</SPAN> </TD> <TD class="tr18 td60"><SPAN class="p9 ft47">&nbsp;</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="page_83"> <DIV id="p83dimg1"> <INGENBILD zsrc="GV031183x1.jpg/" id="p83img1"> </DIV> <DIV id="id_1"> <TABLE cellpadding=0 cellspacing=0 class="t35"> <TR> <TD class="tr9 td297"><SPAN class="p59 ft10">Ändamål</SPAN> </TD> <TD class="tr9 td233"><SPAN class="p102 ft10">Bränsle som</SPAN> </TD> <TD class="tr9 td58"><SPAN class="p86 ft10">Befrielse</SPAN> </TD> <TD class="tr9 td42"><SPAN class="p10 ft10">Befrielse</SPAN> </TD> <TD class="tr9 td60"><SPAN class="p59 ft10">Befri-</SPAN> </TD> <TD class="tr9 td184"><SPAN class="p56 ft11">Prop. 2007/08:11</SPAN> </TD> </TR> <TR> <TD class="tr5 td297"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td233"><SPAN class="p102 ft10">inte ger</SPAN> </TD> <TD class="tr5 td58"><SPAN class="p86 ft10">från</SPAN> </TD> <TD class="tr5 td42"><SPAN class="p10 ft10">från kol-</SPAN> </TD> <TD class="tr5 td60"><SPAN class="p59 ft10">else</SPAN> </TD> <TD class="tr5 td184"><SPAN class="p56 ft7">Bilaga 1</SPAN> </TD> </TR> <TR> <TD class="tr11 td297"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td233"><SPAN class="p102 ft20">befrielse</SPAN> </TD> <TD class="tr11 td58"><SPAN class="p86 ft20">energi-</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p10 ft20">dioxid-</SPAN> </TD> <TD class="tr11 td60"><SPAN class="p59 ft20">från</SPAN> </TD> <TD class="tr11 td184"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td297"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td233"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td58"><SPAN class="p86 ft20">skatt</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p10 ft20">skatt</SPAN> </TD> <TD class="tr11 td60"><SPAN class="p59 ft20">svavel-</SPAN> </TD> <TD class="tr11 td184"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td298"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td299"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td245"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td196"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td296"><SPAN class="p59 ft19">skatt</SPAN> </TD> <TD class="tr5 td184"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td297"><SPAN class="p59 ft16">provbädd eller i liknande</SPAN> </TD> <TD class="tr11 td233"><SPAN class="p102 ft20">2710 19 21)</SPAN> </TD> <TD class="tr11 td58"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td60"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td184"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td297"><SPAN class="p59 ft19">anordning</SPAN> </TD> <TD class="tr3 td233"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td58"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td60"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td184"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr19 td297"><SPAN class="p59 ft10">6. Förbrukning vid fram-</SPAN> </TD> <TD class="tr19 td233"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr19 td58"><SPAN class="p86 ft10">100</SPAN> </TD> <TD class="tr19 td42"><SPAN class="p10 ft10">100</SPAN> </TD> <TD class="tr19 td60"><SPAN class="p59 ft10">100</SPAN> </TD> <TD class="tr19 td184"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td297"><SPAN class="p59 ft19">ställning av energi-</SPAN> </TD> <TD class="tr3 td233"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td58"><SPAN class="p86 ft19">procent</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p10 ft19">procent</SPAN> </TD> <TD class="tr3 td60"><SPAN class="p59 ft19">procent</SPAN> </TD> <TD class="tr3 td184"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td297"><SPAN class="p59 ft19">produkter eller andra</SPAN> </TD> <TD class="tr3 td233"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td58"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td60"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td184"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td297"><SPAN class="p59 ft19">produkter för vilka</SPAN> </TD> <TD class="tr3 td233"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td58"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td60"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td184"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td297"><SPAN class="p59 ft19">skatteplikt har inträtt för</SPAN> </TD> <TD class="tr3 td233"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td58"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td60"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td184"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td297"><SPAN class="p59 ft10">tillverkaren</SPAN> </TD> <TD class="tr5 td233"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td58"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td42"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td60"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td184"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="id_2"> <DIV id="id_2_1"> <P class="p17 ft11"><SPAN class="ft11">7.</SPAN><SPAN class="ft39">Förbrukning för framställning av skattepliktig elektrisk kraft, när den värme som uppkommer inte till någon del nyttiggörs</SPAN></P> </DIV> <DIV id="id_2_2"> <TABLE cellpadding=0 cellspacing=0 class="t92"> <TR> <TD class="tr4 td117"><SPAN class="p9 ft10">Bränsle som</SPAN> </TD> <TD class="tr4 td86"><SPAN class="p63 ft10">100</SPAN> </TD> <TD class="tr4 td107"><SPAN class="p86 ft10">100</SPAN> </TD> <TD class="tr4 td186"><SPAN class="p9 ft11">–</SPAN> </TD> </TR> <TR> <TD class="tr11 td117"><SPAN class="p9 ft20">avses i 2 kap.</SPAN> </TD> <TD class="tr11 td86"><SPAN class="p63 ft20">procent</SPAN> </TD> <TD class="tr11 td107"><SPAN class="p86 ft20">procent</SPAN> </TD> <TD class="tr11 td186"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td117"><SPAN class="p9 ft19">1 § första</SPAN> </TD> <TD class="tr3 td86"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td107"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td186"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td117"><SPAN class="p9 ft10">stycket 3 b</SPAN> </TD> <TD class="tr5 td86"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td107"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td186"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> </TABLE> </DIV> </DIV> <DIV id="id_3"> <TABLE cellpadding=0 cellspacing=0 class="t93"> <TR> <TD class="tr9 td115"><SPAN class="p9 ft10">8. –</SPAN> </TD> <TD class="tr9 td117"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr9 td86"><SPAN class="p63 ft10">–</SPAN> </TD> <TD class="tr9 td86"><SPAN class="p86 ft10">–</SPAN> </TD> <TD class="tr9 td206"><SPAN class="p63 ft10">–</SPAN> </TD> </TR> <TR> <TD class="tr13 td115"><SPAN class="p9 ft11">9. Om skattebefrielse inte</SPAN> </TD> <TD class="tr13 td117"><SPAN class="p9 ft10">Bensin,</SPAN> </TD> <TD class="tr13 td86"><SPAN class="p63 ft10">100</SPAN> </TD> <TD class="tr13 td86"><SPAN class="p86 ft10">79</SPAN> </TD> <TD class="tr13 td206"><SPAN class="p63 ft10">–</SPAN> </TD> </TR> <TR> <TD class="tr3 td115"><SPAN class="p9 ft19">följer av tidigare punkter,</SPAN> </TD> <TD class="tr3 td117"><SPAN class="p9 ft19">råtallolja,</SPAN> </TD> <TD class="tr3 td86"><SPAN class="p63 ft19">procent</SPAN> </TD> <TD class="tr3 td86"><SPAN class="p86 ft19">procent</SPAN> </TD> <TD class="tr3 td206"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td115"><SPAN class="p9 ft19">förbrukning för annat</SPAN> </TD> <TD class="tr3 td117"><SPAN class="p9 ft19">bränsle som</SPAN> </TD> <TD class="tr3 td86"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td86"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td206"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td115"><SPAN class="p9 ft19">ändamål än drift av</SPAN> </TD> <TD class="tr3 td117"><SPAN class="p9 ft19">avses i 2 kap.</SPAN> </TD> <TD class="tr3 td86"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td86"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td206"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td115"><SPAN class="p9 ft20">motordrivna fordon vid</SPAN> </TD> <TD class="tr11 td117"><SPAN class="p9 ft20">1 § första</SPAN> </TD> <TD class="tr11 td86"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td86"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td206"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td115"><SPAN class="p9 ft19">tillverkningsprocessen i</SPAN> </TD> <TD class="tr3 td117"><SPAN class="p9 ft19">stycket 3 b</SPAN> </TD> <TD class="tr3 td86"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td86"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td206"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td115"><SPAN class="p9 ft19">industriell verksamhet</SPAN> </TD> <TD class="tr3 td117"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td86"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td86"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td206"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr21 td115"><SPAN class="p9 ft10">10. Om skattebefrielse</SPAN> </TD> <TD class="tr21 td117"><SPAN class="p9 ft10">Bensin,</SPAN> </TD> <TD class="tr21 td86"><SPAN class="p63 ft10">100</SPAN> </TD> <TD class="tr21 td86"><SPAN class="p86 ft10">79</SPAN> </TD> <TD class="tr21 td206"><SPAN class="p63 ft10">–</SPAN> </TD> </TR> <TR> <TD class="tr11 td115"><SPAN class="p9 ft20">inte följer av tidigare</SPAN> </TD> <TD class="tr11 td117"><SPAN class="p9 ft20">råtallolja,</SPAN> </TD> <TD class="tr11 td86"><SPAN class="p63 ft20">procent</SPAN> </TD> <TD class="tr11 td86"><SPAN class="p86 ft20">procent</SPAN> </TD> <TD class="tr11 td206"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td115"><SPAN class="p9 ft19">punkter, förbrukning för</SPAN> </TD> <TD class="tr3 td117"><SPAN class="p9 ft19">bränsle som</SPAN> </TD> <TD class="tr3 td86"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td86"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td206"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td115"><SPAN class="p9 ft19">annat ändamål än drift av</SPAN> </TD> <TD class="tr3 td117"><SPAN class="p9 ft19">avses i 2 kap.</SPAN> </TD> <TD class="tr3 td86"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td86"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td206"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td115"><SPAN class="p9 ft19">motordrivna fordon vid</SPAN> </TD> <TD class="tr3 td117"><SPAN class="p9 ft19">1 § första</SPAN> </TD> <TD class="tr3 td86"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td86"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td206"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td115"><SPAN class="p9 ft19">yrkesmässig</SPAN> </TD> <TD class="tr3 td117"><SPAN class="p9 ft19">stycket 3 b</SPAN> </TD> <TD class="tr3 td86"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td86"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td206"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td115"><SPAN class="p9 ft20">växthusodling</SPAN> </TD> <TD class="tr11 td117"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td86"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td86"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td206"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr21 td115"><SPAN class="p9 ft10">11. Om skattebefrielse</SPAN> </TD> <TD class="tr21 td117"><SPAN class="p9 ft10">Bensin,</SPAN> </TD> <TD class="tr21 td86"><SPAN class="p63 ft10">100</SPAN> </TD> <TD class="tr21 td86"><SPAN class="p86 ft10">79</SPAN> </TD> <TD class="tr21 td206"><SPAN class="p63 ft10">–</SPAN> </TD> </TR> <TR> <TD class="tr3 td115"><SPAN class="p9 ft19">inte följer av tidigare</SPAN> </TD> <TD class="tr3 td117"><SPAN class="p9 ft19">råtallolja,</SPAN> </TD> <TD class="tr3 td86"><SPAN class="p63 ft19">procent</SPAN> </TD> <TD class="tr3 td86"><SPAN class="p86 ft19">procent</SPAN> </TD> <TD class="tr3 td206"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td115"><SPAN class="p9 ft19">punkter, förbrukning för</SPAN> </TD> <TD class="tr3 td117"><SPAN class="p9 ft19">bränsle som</SPAN> </TD> <TD class="tr3 td86"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td86"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td206"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td115"><SPAN class="p9 ft20">annat ändamål än drift av</SPAN> </TD> <TD class="tr11 td117"><SPAN class="p9 ft20">avses i 2 kap.</SPAN> </TD> <TD class="tr11 td86"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td86"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td206"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td115"><SPAN class="p9 ft19">motordrivna fordon i</SPAN> </TD> <TD class="tr3 td117"><SPAN class="p9 ft19">1 § första</SPAN> </TD> <TD class="tr3 td86"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td86"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td206"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td115"><SPAN class="p9 ft19">yrkesmässig <NOBR>jordbruks-,</NOBR></SPAN> </TD> <TD class="tr3 td117"><SPAN class="p9 ft19">stycket 3 b</SPAN> </TD> <TD class="tr3 td86"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td86"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td206"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td115"><SPAN class="p9 ft19">skogsbruks- eller</SPAN> </TD> <TD class="tr3 td117"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td86"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td86"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td206"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td115"><SPAN class="p9 ft19">vattenbruksverksamhet</SPAN> </TD> <TD class="tr3 td117"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td86"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td86"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td206"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr19 td115"><SPAN class="p9 ft10">12. Om skattebefrielse</SPAN> </TD> <TD class="tr19 td117"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr19 td86"><SPAN class="p63 ft10">–</SPAN> </TD> <TD class="tr19 td86"><SPAN class="p86 ft10">–</SPAN> </TD> <TD class="tr19 td206"><SPAN class="p63 ft10">100</SPAN> </TD> </TR> <TR> <TD class="tr3 td115"><SPAN class="p9 ft19">inte följer av tidigare</SPAN> </TD> <TD class="tr3 td117"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td86"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td86"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td206"><SPAN class="p63 ft14">procent</SPAN> </TD> </TR> <TR> <TD class="tr3 td115"><SPAN class="p9 ft19">punkter, förbrukning i</SPAN> </TD> <TD class="tr3 td117"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td86"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td86"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td206"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td115"><SPAN class="p9 ft19">sodapannor eller i</SPAN> </TD> <TD class="tr3 td117"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td86"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td86"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td206"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td115"><SPAN class="p9 ft10">lutpannor</SPAN> </TD> <TD class="tr5 td117"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td86"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td86"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td206"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p134 ft2">83</P> </DIV> </DIV> <DIV id="page_84"> <DIV id="p84dimg1"> <INGENBILD zsrc="GV031184x1.jpg/" id="p84img1"> </DIV> <DIV id="id_1"> <DIV id="id_1_1"> <TABLE cellpadding=0 cellspacing=0 class="t94"> <TR> <TD class="tr5 td192"><SPAN class="p52 ft10">Ändamål</SPAN> </TD> <TD class="tr5 td124"><SPAN class="p9 ft10">Bränsle som</SPAN> </TD> <TD class="tr5 td86"><SPAN class="p52 ft10">Befrielse</SPAN> </TD> <TD class="tr5 td42"><SPAN class="p10 ft10">Befrielse</SPAN> </TD> <TD class="tr5 td60"><SPAN class="p59 ft10">Befri-</SPAN> </TD> </TR> <TR> <TD class="tr11 td192"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td124"><SPAN class="p9 ft20">inte ger</SPAN> </TD> <TD class="tr11 td86"><SPAN class="p52 ft20">från</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p10 ft20">från kol-</SPAN> </TD> <TD class="tr11 td60"><SPAN class="p59 ft20">else</SPAN> </TD> </TR> <TR> <TD class="tr3 td192"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td124"><SPAN class="p9 ft19">befrielse</SPAN> </TD> <TD class="tr3 td86"><SPAN class="p52 ft19">energi-</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p10 ft19">dioxid-</SPAN> </TD> <TD class="tr3 td60"><SPAN class="p59 ft19">från</SPAN> </TD> </TR> <TR> <TD class="tr3 td192"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td124"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td86"><SPAN class="p52 ft19">skatt</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p10 ft19">skatt</SPAN> </TD> <TD class="tr3 td60"><SPAN class="p59 ft19">svavel-</SPAN> </TD> </TR> <TR> <TD class="tr3 td195"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td294"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td149"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td196"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td296"><SPAN class="p59 ft19">skatt</SPAN> </TD> </TR> <TR> <TD class="tr11 td192"><SPAN class="p52 ft20">13. Förbrukning vid till-</SPAN> </TD> <TD class="tr11 td124"><SPAN class="p9 ft16">Andra bränslen</SPAN> </TD> <TD class="tr11 td86"><SPAN class="p52 ft20">100</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p10 ft20">79</SPAN> </TD> <TD class="tr11 td60"><SPAN class="p59 ft20">–</SPAN> </TD> </TR> <TR> <TD class="tr3 td192"><SPAN class="p52 ft19">verkningsprocessen i</SPAN> </TD> <TD class="tr3 td124"><SPAN class="p9 ft11">än bränsle som</SPAN> </TD> <TD class="tr3 td86"><SPAN class="p52 ft19">procent</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p10 ft19">procent</SPAN> </TD> <TD class="tr3 td60"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td192"><SPAN class="p52 ft19">gruvindustriell verksam-</SPAN> </TD> <TD class="tr3 td124"><SPAN class="p9 ft19">avses i 2 kap.</SPAN> </TD> <TD class="tr3 td86"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td60"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td192"><SPAN class="p52 ft20">het för drift av andra</SPAN> </TD> <TD class="tr11 td124"><SPAN class="p9 ft20">1 § första</SPAN> </TD> <TD class="tr11 td86"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td60"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td192"><SPAN class="p52 ft19">motordrivna fordon än</SPAN> </TD> <TD class="tr3 td124"><SPAN class="p9 ft19">stycket 3 b</SPAN> </TD> <TD class="tr3 td86"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td60"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td192"><SPAN class="p52 ft19">personbilar, lastbilar och</SPAN> </TD> <TD class="tr3 td124"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td86"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td60"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td192"><SPAN class="p52 ft19">bussar</SPAN> </TD> <TD class="tr3 td124"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td86"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td60"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr19 td192"><SPAN class="p52 ft10">14. Förbrukning i yrkes-</SPAN> </TD> <TD class="tr19 td124"><SPAN class="p9 ft11">Andra bränslen</SPAN> </TD> <TD class="tr19 td86"><SPAN class="p52 ft10">–</SPAN> </TD> <TD class="tr19 td42"><SPAN class="p10 ft10">79</SPAN> </TD> <TD class="tr19 td60"><SPAN class="p59 ft10">–</SPAN> </TD> </TR> <TR> <TD class="tr3 td192"><SPAN class="p52 ft11">mässig <NOBR>jordbruks-,</NOBR> skogs-</SPAN> </TD> <TD class="tr3 td124"><SPAN class="p9 ft11">än bränsle som</SPAN> </TD> <TD class="tr3 td86"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p10 ft19">procent</SPAN> </TD> <TD class="tr3 td60"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td192"><SPAN class="p52 ft19">bruks- eller vattenbruks-</SPAN> </TD> <TD class="tr3 td124"><SPAN class="p9 ft19">avses i 2 kap.</SPAN> </TD> <TD class="tr3 td86"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td60"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td192"><SPAN class="p52 ft19">verksamhet för drift av</SPAN> </TD> <TD class="tr3 td124"><SPAN class="p9 ft19">1 § första</SPAN> </TD> <TD class="tr3 td86"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td60"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td192"><SPAN class="p52 ft19">andra motordrivna fordon</SPAN> </TD> <TD class="tr3 td124"><SPAN class="p9 ft19">stycket 3 b</SPAN> </TD> <TD class="tr3 td86"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td60"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td192"><SPAN class="p52 ft20">än personbilar, lastbilar</SPAN> </TD> <TD class="tr11 td124"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td86"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td60"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td192"><SPAN class="p52 ft19">och bussar</SPAN> </TD> <TD class="tr3 td124"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td86"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td60"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr21 td192"><SPAN class="p52 ft10">15. –</SPAN> </TD> <TD class="tr21 td124"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr21 td86"><SPAN class="p52 ft10">–</SPAN> </TD> <TD class="tr21 td42"><SPAN class="p10 ft10">–</SPAN> </TD> <TD class="tr21 td60"><SPAN class="p59 ft10">–</SPAN> </TD> </TR> <TR> <TD class="tr19 td192"><SPAN class="p52 ft10">16. Förbrukning i pro-</SPAN> </TD> <TD class="tr19 td124"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr19 td86"><SPAN class="p52 ft10">100</SPAN> </TD> <TD class="tr19 td42"><SPAN class="p10 ft10">100</SPAN> </TD> <TD class="tr19 td60"><SPAN class="p59 ft10">100</SPAN> </TD> </TR> <TR> <TD class="tr3 td192"><SPAN class="p52 ft19">cesser för framställning</SPAN> </TD> <TD class="tr3 td124"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td86"><SPAN class="p52 ft19">procent</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p10 ft19">procent</SPAN> </TD> <TD class="tr3 td60"><SPAN class="p59 ft19">procent</SPAN> </TD> </TR> <TR> <TD class="tr3 td192"><SPAN class="p52 ft19">av andra mineraliska</SPAN> </TD> <TD class="tr3 td124"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td86"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td60"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td192"><SPAN class="p52 ft19">ämnen än metaller under</SPAN> </TD> <TD class="tr3 td124"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td86"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td60"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td192"><SPAN class="p52 ft19">förutsättning att det</SPAN> </TD> <TD class="tr3 td124"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td86"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td60"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td192"><SPAN class="p52 ft20">ingående materialet</SPAN> </TD> <TD class="tr11 td124"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td86"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td60"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td192"><SPAN class="p52 ft19">genom uppvärmning i</SPAN> </TD> <TD class="tr3 td124"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td86"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td60"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td192"><SPAN class="p52 ft19">ugnar förändras kemiskt</SPAN> </TD> <TD class="tr3 td124"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td86"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td60"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td192"><SPAN class="p52 ft19">eller dess inre fysikaliska</SPAN> </TD> <TD class="tr3 td124"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td86"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td42"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td60"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td195"><SPAN class="p52 ft19">struktur förändras</SPAN> </TD> <TD class="tr3 td294"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td149"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td196"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td296"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="id_1_2"> <P class="p17 ft10">Prop. 2007/08:11 Bilaga 1</P> </DIV> </DIV> <DIV id="id_2"> <TABLE cellpadding=0 cellspacing=0 class="t95"> <TR> <TD class="tr4 td30"><SPAN class="p9 ft3">Nuvarande lydelse</SPAN> </TD> <TD class="tr4 td31"><SPAN class="p9 ft3">Föreslagen lydelse</SPAN> </TD> </TR> </TABLE> <P class="p432 ft5">9 kap.</P> <P class="p433 ft2">7 §<SPAN class="ft27">5</SPAN></P> </DIV> <DIV id="id_3"> <DIV id="id_3_1"> <P class="p146 ft37">Ansökan om återbetalning eller kompensation enligt <NOBR>2–6</NOBR> §§ <SPAN class="ft50">skall </SPAN>omfatta en period om ett kalenderkvartal och <SPAN class="ft50">skall </SPAN>lämnas in till beskattningsmyndigheten inom tre år efter periodens utgång. I fråga om återbetalning enligt 2 § som sker med stöd av 6 a kap. 1 § 11, 14 <SPAN class="ft50">och 15 skall </SPAN>dock återbetalningen omfatta en period om ett kalenderår. Om sökanden beräknas förbruka bränsle i större omfattning, får dock beskattningsmyndigheten medge att ansökan görs</P> </DIV> <DIV id="id_3_2"> <P class="p146 ft37">Ansökan om återbetalning eller kompensation enligt <NOBR>2–6</NOBR> §§ <SPAN class="ft50">ska </SPAN>omfatta en period om ett kalenderkvartal och <SPAN class="ft50">ska </SPAN>lämnas in till beskattningsmyndigheten inom tre år efter periodens utgång. I fråga om återbetalning enligt 2 § som sker med stöd av 6 a kap. 1 § 11 <SPAN class="ft50">eller </SPAN>14 <SPAN class="ft50">ska </SPAN>dock återbetalningen omfatta en period om ett kalenderår. Om sökanden beräknas förbruka bränsle i större omfattning, får dock beskattningsmyndigheten medge att ansökan görs</P> </DIV> </DIV> <DIV id="id_4"> <TABLE cellpadding=0 cellspacing=0 class="t96"> <TR> <TD class="tr4 td11"><SPAN class="p9 ft11"><SPAN class="ft32">5 </SPAN>Senaste lydelse 2006:1508.</SPAN> </TD> <TD class="tr4 td90"><SPAN class="p11 ft2">84</SPAN> </TD> </TR> </TABLE> </DIV> </DIV> <DIV id="page_85"> <DIV id="id_1"> <DIV id="id_1_1"> <P class="p124 ft10">per kalenderkvartal. Ett sådant beslut får återkallas om sökanden begär det eller förutsättningar för medgivande inte finns.</P> </DIV> <DIV id="id_1_2"> <TABLE cellpadding=0 cellspacing=0 class="t14"> <TR> <TD class="tr2 td30"><SPAN class="p9 ft2">per kalenderkvartal. Ett sådant</SPAN> </TD> <TD class="tr2 td29"><SPAN class="p9 ft11">Prop. 2007/08:11</SPAN> </TD> </TR> <TR> <TD class="tr5 td30"><SPAN class="p9 ft7">beslut får återkallas om sökanden</SPAN> </TD> <TD class="tr5 td29"><SPAN class="p9 ft7">Bilaga 1</SPAN> </TD> </TR> <TR> <TD class="tr5 td30"><SPAN class="p9 ft7">begär det eller förutsättningar för</SPAN> </TD> <TD class="tr5 td29"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td30"><SPAN class="p9 ft2">medgivande inte finns.</SPAN> </TD> <TD class="tr4 td29"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> </TABLE> </DIV> </DIV> <DIV id="id_2"> <P class="p147 ft2">8 §<SPAN class="ft27">6</SPAN></P> <P class="p434 ft10">Rätt till återbetalning eller kompensation enligt <NOBR>2–6</NOBR> §§ föreligger endast när ersättningen för ett kalenderkvartal uppgår till</P> <P class="p107 ft2"><SPAN class="ft2">a)</SPAN><SPAN class="ft22">minst 1 000 kronor i fall som avses i 2, 4, 5 eller 6 §, och</SPAN></P> <P class="p40 ft2"><SPAN class="ft2">b)</SPAN><SPAN class="ft22">minst 500 kronor i fall som avses i 3 §.</SPAN></P> <TABLE cellpadding=0 cellspacing=0 class="t97"> <TR height=0> <TD width=8px></TD> <TD width=22px></TD> <TD width=63px></TD> <TD width=37px></TD> <TD width=35px></TD> <TD width=39px></TD> <TD width=188px></TD> </TR> <TR> <TD class="tr11 td215"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD colspan=5 class="tr11 td33"><SPAN class="p78 ft21"><SPAN class="ft68">I fråga om </SPAN>återbetalning enligt</SPAN> </TD> <TD class="tr11 td32"><SPAN class="p11 ft21"><SPAN class="ft68">Sådan </SPAN>återbetalning enligt 2 §</SPAN> </TD> </TR> <TR> <TD class="tr5 td215"><SPAN class="p9 ft7">2</SPAN> </TD> <TD colspan=5 class="tr5 td33"><SPAN class="p78 ft10">§ som sker med stöd av 6 a kap.</SPAN> </TD> <TD class="tr5 td32"><SPAN class="p11 ft10">som sker med stöd av 6 a kap. 1 §</SPAN> </TD> </TR> <TR> <TD class="tr5 td215"><SPAN class="p9 ft7">1</SPAN> </TD> <TD colspan=5 class="tr5 td33"><SPAN class="p25 ft7">§ 11, 14 eller <SPAN class="ft3">15 </SPAN>får dock <SPAN class="ft3">åter-</SPAN></SPAN> </TD> <TD class="tr5 td32"><SPAN class="p11 ft10">11 eller 14 får dock göras <SPAN class="ft17">när </SPAN>den</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr4 td30"><SPAN class="p9 ft3">betalning endast <SPAN class="ft2">göras </SPAN>för den del</SPAN> </TD> <TD class="tr4 td32"><SPAN class="p11 ft11">sammanlagda ersättningen <SPAN class="ft36">uppgår</SPAN></SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr5 td30"><SPAN class="p9 ft7"><SPAN class="ft3">av </SPAN>den sammanlagda ersättningen</SPAN> </TD> <TD class="tr5 td32"><SPAN class="p11 ft7"><SPAN class="ft3">till minst 500 </SPAN>kronor per kalender-</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr5 td35"><SPAN class="p9 ft3">som</SPAN> </TD> <TD class="tr5 td86"><SPAN class="p9 ft3">överstiger</SPAN> </TD> <TD colspan=2 class="tr5 td185"><SPAN class="p9 ft3">1 000 <SPAN class="ft7">kronor</SPAN></SPAN> </TD> <TD class="tr5 td75"><SPAN class="p78 ft7">per</SPAN> </TD> <TD class="tr5 td32"><SPAN class="p148 ft10">år.</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr4 td29"><SPAN class="p9 ft2">kalenderår.</SPAN> </TD> <TD class="tr4 td216"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td27"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td75"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td32"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td215"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr5 td67"><SPAN class="p1 ft3">Skattebefrielse</SPAN> </TD> <TD class="tr5 td216"><SPAN class="p61 ft3">enligt</SPAN> </TD> <TD class="tr5 td27"><SPAN class="p56 ft3">6 a</SPAN> </TD> <TD class="tr5 td75"><SPAN class="p78 ft3">kap.</SPAN> </TD> <TD class="tr5 td32"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td215"><SPAN class="p9 ft3">1</SPAN> </TD> <TD colspan=5 class="tr5 td33"><SPAN class="p25 ft3">§ 15 medges inte med större</SPAN> </TD> <TD class="tr5 td32"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr4 td30"><SPAN class="p9 ft3">belopp än vad som är förenligt</SPAN> </TD> <TD class="tr4 td32"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr5 td35"><SPAN class="p9 ft3">med</SPAN> </TD> <TD colspan=2 class="tr5 td121"><SPAN class="p56 ft3">kommissionens</SPAN> </TD> <TD colspan=2 class="tr5 td87"><SPAN class="p25 ft3">förordning</SPAN> </TD> <TD class="tr5 td32"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p435 ft3">(EG) nr 69/2001 av den 12 januari 2001 om tillämpningen av artiklarna 87 och 88 i <NOBR>EG-fördraget</NOBR> på stöd av mindre betydelse. Det totala stödet enligt den förordningen får inte överstiga 100 000 euro under en treårsperiod.</P> <P class="p436 ft2"><SPAN class="ft11">11</SPAN><SPAN class="ft22">kap. 3 §</SPAN><SPAN class="ft27">7</SPAN></P> <P class="p40 ft2">Energiskatten utgör</P> <P class="p106 ft7"><SPAN class="ft7">1.</SPAN><SPAN class="ft24">0,5 öre per kilowattimme för elektrisk kraft som förbrukas i industriell verksamhet i tillverkningsprocessen eller vid yrkesmässig växthusodling,</SPAN></P> <TABLE cellpadding=0 cellspacing=0 class="t98"> <TR> <TD class="tr3 td290"><SPAN class="p10 ft5">2. <SPAN class="ft53">20,4 </SPAN>öre per kilowattimme för</SPAN> </TD> <TD class="tr3 td162"><SPAN class="p123 ft5">2. <SPAN class="ft53">17,8 </SPAN>öre per kilowattimme för</SPAN> </TD> </TR> <TR> <TD class="tr3 td290"><SPAN class="p9 ft19">annan elektrisk kraft än som avses</SPAN> </TD> <TD class="tr3 td162"><SPAN class="p123 ft19">annan elektrisk kraft än som avses</SPAN> </TD> </TR> <TR> <TD class="tr4 td290"><SPAN class="p9 ft10">under 1 och som förbrukas i kom-</SPAN> </TD> <TD class="tr4 td162"><SPAN class="p123 ft2">under 1 och som förbrukas i kom-</SPAN> </TD> </TR> <TR> <TD class="tr5 td290"><SPAN class="p9 ft7">muner som anges i 4 §, och</SPAN> </TD> <TD class="tr5 td162"><SPAN class="p63 ft7">muner som anges i 4 §, och</SPAN> </TD> </TR> <TR> <TD class="tr5 td290"><SPAN class="p10 ft7">3. <SPAN class="ft3">26,5 </SPAN>öre per kilowattimme för</SPAN> </TD> <TD class="tr5 td162"><SPAN class="p123 ft7">3. <SPAN class="ft3">27,0 </SPAN>öre per kilowattimme för</SPAN> </TD> </TR> <TR> <TD class="tr4 td290"><SPAN class="p9 ft2">elektrisk kraft som förbrukas i</SPAN> </TD> <TD class="tr4 td162"><SPAN class="p437 ft2">elektrisk kraft som förbrukas i</SPAN> </TD> </TR> <TR> <TD class="tr5 td290"><SPAN class="p9 ft7">övriga fall.</SPAN> </TD> <TD class="tr5 td162"><SPAN class="p63 ft7">övriga fall.</SPAN> </TD> </TR> <TR> <TD class="tr5 td290"><SPAN class="p10 ft7">För kalenderåret <SPAN class="ft3">2008 </SPAN>och</SPAN> </TD> <TD class="tr5 td162"><SPAN class="p123 ft7">För kalenderåret <SPAN class="ft3">2009 </SPAN>och</SPAN> </TD> </TR> <TR> <TD class="tr4 td290"><SPAN class="p9 ft2">efterföljande kalenderår <SPAN class="ft3">skall </SPAN>de i</SPAN> </TD> <TD class="tr4 td162"><SPAN class="p123 ft2">efterföljande kalenderår <SPAN class="ft3">ska </SPAN>de i</SPAN> </TD> </TR> <TR> <TD class="tr5 td290"><SPAN class="p9 ft7">första stycket angivna skatte-</SPAN> </TD> <TD class="tr5 td162"><SPAN class="p123 ft7">första stycket angivna skatte-</SPAN> </TD> </TR> <TR> <TD class="tr5 td290"><SPAN class="p9 ft7">beloppen räknas om på det sätt</SPAN> </TD> <TD class="tr5 td162"><SPAN class="p437 ft7">beloppen räknas om på det sätt</SPAN> </TD> </TR> <TR> <TD class="tr4 td290"><SPAN class="p9 ft2">som i fråga om skatt på bränslen</SPAN> </TD> <TD class="tr4 td162"><SPAN class="p123 ft2">som i fråga om skatt på bränslen</SPAN> </TD> </TR> <TR> <TD class="tr5 td290"><SPAN class="p9 ft7">anges i 2 kap. 10 §. Belopp som</SPAN> </TD> <TD class="tr5 td162"><SPAN class="p437 ft7">anges i 2 kap. 10 §. Belopp som</SPAN> </TD> </TR> <TR> <TD class="tr4 td139"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr9 td162"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr9 td290"><SPAN class="p9 ft16"><SPAN class="ft32">6 </SPAN>Senaste lydelse 2005:1189.</SPAN> </TD> <TD rowspan=2 class="tr20 td162"><SPAN class="p11 ft2">85</SPAN> </TD> </TR> <TR> <TD class="tr5 td290"><SPAN class="p9 ft11"><SPAN class="ft32">7 </SPAN>Senaste lydelse 2006:1508.</SPAN> </TD> </TR> </TABLE> </DIV> </DIV> <DIV id="page_86"> <DIV id="p86dimg1"> <INGENBILD zsrc="GV031186x1.jpg/" id="p86img1"> </DIV> <TABLE cellpadding=0 cellspacing=0 class="t16"> <TR> <TD colspan=6 class="tr2 td32"><SPAN class="p9 ft2">anges i tiondels ören <SPAN class="ft3">skall </SPAN>dock</SPAN> </TD> <TD colspan=6 class="tr2 td153"><SPAN class="p28 ft2">anges i tiondels ören <SPAN class="ft3">ska </SPAN>dock</SPAN> </TD> <TD class="tr2 td29"><SPAN class="p9 ft11">Prop. 2007/08:11</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr5 td32"><SPAN class="p9 ft7">avrundas till hela tiondels ören.</SPAN> </TD> <TD colspan=5 class="tr5 td300"><SPAN class="p28 ft11">avrundas till hela tiondels ören.</SPAN> </TD> <TD class="tr5 td268"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td29"><SPAN class="p9 ft7">Bilaga 1</SPAN> </TD> </TR> <TR> <TD class="tr14 td63"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr14 td91"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr14 td172"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr14 td92"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr14 td35"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr14 td75"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr14 td137"><SPAN class="p69 ft2">12 §<SPAN class="ft27">8</SPAN></SPAN> </TD> <TD class="tr14 td47"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr14 td77"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr14 td27"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr14 td99"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr14 td268"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr14 td29"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=12 class="tr4 td79"><SPAN class="p10 ft2">Om elektrisk kraft har förbrukats i annan yrkesmässig jordbruksverk-</SPAN> </TD> <TD class="tr4 td29"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=12 class="tr5 td79"><SPAN class="p9 ft10">samhet än vid växthusodling eller i yrkesmässig skogsbruks- eller vatten-</SPAN> </TD> <TD class="tr5 td29"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=12 class="tr5 td79"><SPAN class="p9 ft7">bruksverksamhet, beslutar beskattningsmyndigheten efter ansökan om</SPAN> </TD> <TD class="tr5 td29"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=9 class="tr4 td17"><SPAN class="p9 ft10">återbetalning av energiskatten på den elektriska kraften.</SPAN> </TD> <TD class="tr4 td27"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td99"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td268"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td29"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr5 td32"><SPAN class="p11 ft7">Ansökan om återbetalning <SPAN class="ft3">skall</SPAN></SPAN> </TD> <TD class="tr5 td137"><SPAN class="p438 ft7">Ansökan</SPAN> </TD> <TD class="tr5 td47"><SPAN class="p9 ft7">om</SPAN> </TD> <TD colspan=3 class="tr5 td128"><SPAN class="p439 ft11">återbetalning</SPAN> </TD> <TD class="tr5 td268"><SPAN class="p25 ft3">ska</SPAN> </TD> <TD class="tr5 td29"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr5 td32"><SPAN class="p9 ft10">omfatta kalenderår. Om sökanden</SPAN> </TD> <TD colspan=6 class="tr5 td153"><SPAN class="p28 ft7">omfatta kalenderår. Om sökanden</SPAN> </TD> <TD class="tr5 td29"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr4 td32"><SPAN class="p9 ft10">beräknas förbruka elektrisk kraft i</SPAN> </TD> <TD colspan=6 class="tr4 td153"><SPAN class="p28 ft2">beräknas förbruka elektrisk kraft i</SPAN> </TD> <TD class="tr4 td29"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr5 td207"><SPAN class="p9 ft7">större omfattning,</SPAN> </TD> <TD class="tr5 td35"><SPAN class="p65 ft7">får</SPAN> </TD> <TD class="tr5 td75"><SPAN class="p19 ft7">dock</SPAN> </TD> <TD colspan=3 class="tr5 td36"><SPAN class="p28 ft7">större omfattning,</SPAN> </TD> <TD class="tr5 td27"><SPAN class="p86 ft7">får</SPAN> </TD> <TD colspan=2 class="tr5 td46"><SPAN class="p25 ft7">dock</SPAN> </TD> <TD class="tr5 td29"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr5 td219"><SPAN class="p9 ft7">beskattningsmyndigheten</SPAN> </TD> <TD class="tr5 td75"><SPAN class="p11 ft7">medge</SPAN> </TD> <TD colspan=4 class="tr5 td81"><SPAN class="p28 ft7">beskattningsmyndigheten</SPAN> </TD> <TD colspan=2 class="tr5 td46"><SPAN class="p25 ft7">medge</SPAN> </TD> <TD class="tr5 td29"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr4 td32"><SPAN class="p9 ft2">att ansökan görs per kalender-</SPAN> </TD> <TD colspan=6 class="tr4 td153"><SPAN class="p28 ft2">att ansökan görs per kalender-</SPAN> </TD> <TD class="tr4 td29"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr5 td32"><SPAN class="p9 ft7">kvartal. Ett sådant beslut får</SPAN> </TD> <TD colspan=6 class="tr5 td153"><SPAN class="p28 ft7">kvartal. Ett sådant beslut får</SPAN> </TD> <TD class="tr5 td29"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr5 td32"><SPAN class="p9 ft10">återkallas om sökanden begär det</SPAN> </TD> <TD colspan=6 class="tr5 td153"><SPAN class="p28 ft7">återkallas om sökanden begär det</SPAN> </TD> <TD class="tr5 td29"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr4 td32"><SPAN class="p9 ft2">eller förutsättningar för med-</SPAN> </TD> <TD colspan=6 class="tr4 td153"><SPAN class="p28 ft2">eller förutsättningar för med-</SPAN> </TD> <TD class="tr4 td29"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr5 td32"><SPAN class="p9 ft7">givande inte finns. Rätt till</SPAN> </TD> <TD colspan=6 class="tr5 td153"><SPAN class="p28 ft7">givande inte finns. Rätt till</SPAN> </TD> <TD class="tr5 td29"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr5 td32"><SPAN class="p9 ft10">återbetalning föreligger endast för</SPAN> </TD> <TD colspan=6 class="tr5 td153"><SPAN class="p28 ft7">återbetalning föreligger endast för</SPAN> </TD> <TD class="tr5 td29"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr4 td220"><SPAN class="p9 ft2">skillnaden</SPAN> </TD> <TD colspan=2 class="tr4 td73"><SPAN class="p9 ft2">mellan</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p9 ft2">det</SPAN> </TD> <TD class="tr4 td75"><SPAN class="p19 ft11">betalda</SPAN> </TD> <TD class="tr4 td137"><SPAN class="p28 ft2">skillnaden</SPAN> </TD> <TD colspan=2 class="tr4 td106"><SPAN class="p92 ft2">mellan</SPAN> </TD> <TD class="tr4 td27"><SPAN class="p440 ft11">det</SPAN> </TD> <TD colspan=2 class="tr4 td46"><SPAN class="p25 ft11">betalda</SPAN> </TD> <TD class="tr4 td29"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr5 td76"><SPAN class="p9 ft7">skattebeloppet</SPAN> </TD> <TD class="tr5 td92"><SPAN class="p9 ft7">och</SPAN> </TD> <TD class="tr5 td35"><SPAN class="p61 ft7">ett</SPAN> </TD> <TD class="tr5 td75"><SPAN class="p11 ft7">belopp</SPAN> </TD> <TD colspan=2 class="tr5 td44"><SPAN class="p28 ft7">skattebeloppet</SPAN> </TD> <TD class="tr5 td77"><SPAN class="p55 ft11">och</SPAN> </TD> <TD class="tr5 td27"><SPAN class="p441 ft10">ett</SPAN> </TD> <TD colspan=2 class="tr5 td46"><SPAN class="p25 ft7">belopp</SPAN> </TD> <TD class="tr5 td29"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr5 td32"><SPAN class="p9 ft11">beräknat efter skattesatsen 0,5 öre</SPAN> </TD> <TD colspan=6 class="tr5 td153"><SPAN class="p28 ft7">beräknat efter skattesatsen 0,5 öre</SPAN> </TD> <TD class="tr5 td29"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td63"><SPAN class="p9 ft2">per</SPAN> </TD> <TD colspan=5 class="tr4 td276"><SPAN class="p11 ft2">kilowattimme. Återbetalning</SPAN> </TD> <TD colspan=3 class="tr4 td36"><SPAN class="p28 ft2">per kilowattimme.</SPAN> </TD> <TD colspan=3 class="tr4 td43"><SPAN class="p25 ft10">Återbetalning</SPAN> </TD> <TD class="tr4 td29"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr5 td32"><SPAN class="p9 ft7">får dock endast göras <SPAN class="ft3">för den del</SPAN></SPAN> </TD> <TD colspan=6 class="tr5 td153"><SPAN class="p28 ft7">får dock endast göras <SPAN class="ft3">när</SPAN></SPAN> </TD> <TD class="tr5 td29"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td63"><SPAN class="p9 ft3">av</SPAN> </TD> <TD colspan=2 class="tr5 td42"><SPAN class="p69 ft7">skillnaden</SPAN> </TD> <TD class="tr5 td92"><SPAN class="p56 ft3">som</SPAN> </TD> <TD colspan=2 class="tr5 td220"><SPAN class="p11 ft3">överstiger</SPAN> </TD> <TD class="tr5 td137"><SPAN class="p28 ft7">skillnaden</SPAN> </TD> <TD colspan=2 class="tr5 td106"><SPAN class="p55 ft3">uppgår</SPAN> </TD> <TD class="tr5 td27"><SPAN class="p53 ft3">till</SPAN> </TD> <TD colspan=2 class="tr5 td46"><SPAN class="p25 ft3">minst</SPAN> </TD> <TD class="tr5 td29"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr4 td32"><SPAN class="p9 ft2"><SPAN class="ft3">1 000 </SPAN>kronor per kalenderår.</SPAN> </TD> <TD colspan=4 class="tr4 td81"><SPAN class="p28 ft2"><SPAN class="ft3">500 </SPAN>kronor per kalenderår.</SPAN> </TD> <TD class="tr4 td99"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td268"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td29"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr5 td220"><SPAN class="p10 ft7">Ansökan</SPAN> </TD> <TD class="tr5 td172"><SPAN class="p9 ft7">om</SPAN> </TD> <TD colspan=3 class="tr5 td108"><SPAN class="p11 ft7">återbetalning av</SPAN> </TD> <TD class="tr5 td137"><SPAN class="p438 ft7">Ansökan</SPAN> </TD> <TD class="tr5 td47"><SPAN class="p92 ft7">om</SPAN> </TD> <TD colspan=3 class="tr5 td128"><SPAN class="p54 ft11">återbetalning</SPAN> </TD> <TD class="tr5 td268"><SPAN class="p25 ft7">av</SPAN> </TD> <TD class="tr5 td29"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr5 td32"><SPAN class="p9 ft7">energiskatt <SPAN class="ft3">skall </SPAN>lämnas in till</SPAN> </TD> <TD colspan=6 class="tr5 td153"><SPAN class="p28 ft7">energiskatt <SPAN class="ft3">ska </SPAN>lämnas in till</SPAN> </TD> <TD class="tr5 td29"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr4 td32"><SPAN class="p9 ft11">beskattningsmyndigheten inom tre</SPAN> </TD> <TD colspan=6 class="tr4 td153"><SPAN class="p28 ft2">beskattningsmyndigheten inom tre</SPAN> </TD> <TD class="tr4 td29"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr5 td32"><SPAN class="p9 ft7">år efter utgången av kalenderåret</SPAN> </TD> <TD colspan=6 class="tr5 td153"><SPAN class="p28 ft7">år efter utgången av kalenderåret</SPAN> </TD> <TD class="tr5 td29"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr4 td32"><SPAN class="p9 ft2">respektive kalenderkvartalet.</SPAN> </TD> <TD colspan=5 class="tr4 td300"><SPAN class="p28 ft2">respektive kalenderkvartalet.</SPAN> </TD> <TD class="tr4 td268"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td29"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p442 ft10">Denna lag träder i kraft den 1 januari 2008. Äldre bestämmelser gäller fortfarande för förhållanden som hänför sig till tiden före ikraftträdandet.</P> <TABLE cellpadding=0 cellspacing=0 class="t99"> <TR> <TD class="tr4 td11"><SPAN class="p9 ft11"><SPAN class="ft32">8 </SPAN>Senaste lydelse 2006:1508.</SPAN> </TD> <TD class="tr4 td90"><SPAN class="p11 ft2">86</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="page_87"> <DIV id="p87dimg1"> <INGENBILD zsrc="GV031187x1.jpg/" id="p87img1"> </DIV> <DIV id="id_1"> <DIV id="id_1_1"> <P class="p17 ft26">Förslag till lag om ändring i inkomstskattelagen (1999:1229)</P> <P class="p90 ft2">Härigenom föreskrivs att 12 kap. 5, 27 och 29 §§ samt 16 kap. 27 § inkomstskattelagen (1999:1229) ska ha följande lydelse.</P> <TABLE cellpadding=0 cellspacing=0 class="t11"> <TR> <TD class="tr4 td30"><SPAN class="p9 ft3">Nuvarande lydelse</SPAN> </TD> <TD class="tr4 td31"><SPAN class="p9 ft3">Föreslagen lydelse</SPAN> </TD> </TR> </TABLE> <P class="p443 ft2"><SPAN class="ft11">12</SPAN><SPAN class="ft22">kap. 5 §</SPAN><SPAN class="ft27">1</SPAN></P> </DIV> <DIV id="id_1_2"> <P class="p17 ft10">Prop. 2007/08:11 Bilaga 1</P> </DIV> </DIV> <DIV id="id_2"> <DIV id="id_2_1"> <DIV id="id_2_1_1"> <P class="p146 ft10">Utgifter för tjänsteresor med egen bil skall dras av med 1 krona och <SPAN class="ft17">80 </SPAN>öre för varje kilometer.</P> <P class="p146 ft7">Om en skattskyldig använder sin förmånsbil för tjänsteresor och betalar samtliga utgifter för drivmedel som är förenade med resorna, skall utgifter för dieselolja dras av med <SPAN class="ft3">60 </SPAN>öre för varje kilometer och utgifter för annat drivmedel med <SPAN class="ft3">90 </SPAN>öre för varje kilometer.</P> </DIV> <DIV id="id_2_1_2"> <P class="p146 ft55">Utgifter för tjänsteresor med egen bil skall dras av med 1 krona och <SPAN class="ft54">85 </SPAN>öre för varje kilometer.</P> <P class="p146 ft55">Om en skattskyldig använder sin förmånsbil för tjänsteresor och betalar samtliga utgifter för drivmedel som är förenade med resorna, skall utgifter för dieselolja dras av med <SPAN class="ft54">65 </SPAN>öre för varje kilometer och utgifter för annat drivmedel med <SPAN class="ft54">95 </SPAN>öre för varje kilometer.</P> </DIV> </DIV> <DIV id="id_2_2"> <P class="p17 ft57">27 §<SPAN class="ft56">2</SPAN></P> </DIV> <DIV id="id_2_3"> <DIV id="id_2_3_1"> <P class="p146 ft55">Utgifter för arbetsresor med egen bil skall dras av om avståndet mellan bostaden och arbetsplatsen är minst fem kilometer och det klart framgår att den skattskyldige genom att använda egen bil i stället för allmänna transportmedel regelmässigt gör en tidsvinst på sammanlagt minst två timmar.</P> <P class="p146 ft55">Utgifter för arbetsresor med egen bil skall också dras av om bilen används i tjänsten minst 160 dagar under året. Om den används i tjänsten minst 60 dagar under året, skall utgifterna dras av för alla de dagar som bilen använts i tjänsten. Att bilen används i tjänsten beaktas dock bara om körsträckan är minst 300 mil per år.</P> <P class="p146 ft55">Avdrag skall göras med 1 krona och <SPAN class="ft54">80 </SPAN>öre för varje kilometer.</P> </DIV> <DIV id="id_2_3_2"> <P class="p146 ft55">Utgifter för arbetsresor med egen bil skall dras av om avståndet mellan bostaden och arbetsplatsen är minst fem kilometer och det klart framgår att den skattskyldige genom att använda egen bil i stället för allmänna transportmedel regelmässigt gör en tidsvinst på sammanlagt minst två timmar.</P> <P class="p146 ft55">Utgifter för arbetsresor med egen bil skall också dras av om bilen används i tjänsten minst 160 dagar under året. Om den används i tjänsten minst 60 dagar under året, skall utgifterna dras av för alla de dagar som bilen använts i tjänsten. Att bilen används i tjänsten beaktas dock bara om körsträckan är minst 300 mil per år.</P> <P class="p146 ft55">Avdrag skall göras med 1 krona och <SPAN class="ft54">85 </SPAN>öre för varje kilometer.</P> </DIV> </DIV> <DIV id="id_2_4"> <P class="p17 ft11"><SPAN class="ft38">1</SPAN><SPAN class="ft39">Senaste lydelse 2005:826.</SPAN></P> <P class="p17 ft11"><SPAN class="ft38">2</SPAN><SPAN class="ft39">Senaste lydelse 2007:618.</SPAN></P> </DIV> <DIV id="id_2_5"> <P class="p17 ft2">87</P> </DIV> </DIV> </DIV> <DIV id="page_88"> <DIV id="p88dimg1"> <INGENBILD zsrc="GV031188x1.jpg/" id="p88img1"> </DIV> <DIV id="id_1"> <DIV id="id_1_1"> <P class="p404 ft2">Utgifter för <NOBR>väg-,</NOBR> bro- och färjeavgifter samt skatt enligt lagen (2004:629) om trängselskatt skall också dras av.</P> <P class="p444 ft2">29 §<SPAN class="ft27">3</SPAN></P> </DIV> <DIV id="id_1_2"> <P class="p17 ft10">Prop. 2007/08:11 Bilaga 1</P> </DIV> </DIV> <DIV id="id_2"> <DIV id="id_2_1"> <DIV id="id_2_1_1"> <P class="p146 ft10">För skattskyldiga som gör arbetsresor med sin förmånsbil skall utgifter för arbetsresor dras av enligt bestämmelserna i 26– 28 §§. I stället för vad som sägs i 27 § tredje stycket skall utgifter för dieselolja dras av med <SPAN class="ft17">60 </SPAN>öre för varje kilometer och utgifter för annat drivmedel med <SPAN class="ft17">90 </SPAN>öre för varje kilometer. Detta gäller också den som gör resorna med en förmånsbil som en närstående till honom eller hans sambo men inte han själv är skattskyldig för.</P> </DIV> <DIV id="id_2_1_2"> <P class="p146 ft55">För skattskyldiga som gör arbetsresor med sin förmånsbil skall utgifter för arbetsresor dras av enligt bestämmelserna i 26– 28 §§. I stället för vad som sägs i 27 § tredje stycket skall utgifter för dieselolja dras av med <SPAN class="ft54">65 </SPAN>öre för varje kilometer och utgifter för annat drivmedel med <SPAN class="ft54">95 </SPAN>öre för varje kilometer. Detta gäller också den som gör resorna med en förmånsbil som en närstående till honom eller hans sambo men inte han själv är skattskyldig för.</P> </DIV> </DIV> <DIV id="id_2_2"> <P class="p445 ft55"><SPAN class="ft55">16</SPAN><SPAN class="ft97">kap. 27 §</SPAN><SPAN class="ft98">4</SPAN></P> </DIV> <DIV id="id_2_3"> <DIV id="id_2_3_1"> <P class="p146 ft7">Utgifter för resor som en näringsidkare gör med egen bil i näringsverksamheten skall dras av med 1 krona och <SPAN class="ft3">80 </SPAN>öre för varje kilometer. Detta gäller dock inte om bilen är en tillgång i näringsverksamheten.</P> <P class="p284 ft10">Om en sådan delägare i ett svenskt handelsbolag som skall uttagsbeskattas för bilförmån från bolaget använder bilen för resor i näringsverksamheten och betalar samtliga utgifter för drivmedel som är förenade med resorna, skall utgifter för dieselolja dras av med <SPAN class="ft17">60 </SPAN>öre för varje kilometer och utgifter för annat drivmedel med <SPAN class="ft17">90 </SPAN>öre för varje kilometer.</P> </DIV> <DIV id="id_2_3_2"> <P class="p146 ft55">Utgifter för resor som en näringsidkare gör med egen bil i näringsverksamheten skall dras av med 1 krona och <SPAN class="ft54">85 </SPAN>öre för varje kilometer. Detta gäller dock inte om bilen är en tillgång i näringsverksamheten.</P> <P class="p146 ft55">Om en sådan delägare i ett svenskt handelsbolag som skall uttagsbeskattas för bilförmån från bolaget använder bilen för resor i näringsverksamheten och betalar samtliga utgifter för drivmedel som är förenade med resorna, skall utgifter för dieselolja dras av med <SPAN class="ft54">65 </SPAN>öre för varje kilometer och utgifter för annat drivmedel med <SPAN class="ft54">95 </SPAN>öre för varje kilometer.</P> </DIV> </DIV> <DIV id="id_2_4"> <P class="p446 ft99">Denna lag träder i kraft den 1 januari 2008 och tillämpas första gången vid 2009 års taxering.</P> <P class="p447 ft60"><SPAN class="ft55">3</SPAN><SPAN class="ft59">Senaste lydelse 2000:1003.</SPAN></P> <P class="p165 ft60"><SPAN class="ft55">4</SPAN><SPAN class="ft59">Senaste lydelse 2005:826.</SPAN></P> </DIV> <DIV id="id_2_5"> <P class="p17 ft57">88</P> </DIV> </DIV> </DIV> <DIV id="page_89"> <DIV id="p89dimg1"> <INGENBILD zsrc="GV031189x1.jpg/" id="p89img1"> </DIV> <DIV id="id_1"> <DIV id="id_1_1"> <P class="p448 ft26">Förslag till lag om ändring i lagen (2000:466) om skatt på termisk effekt i kärnkraftsreaktorer</P> <P class="p449 ft2">Härigenom föreskrivs att 2 och 5 §§ lagen (2000:466) om skatt på termisk effekt i kärnkraftsreaktorer ska ha följande lydelse.</P> <TABLE cellpadding=0 cellspacing=0 class="t11"> <TR> <TD class="tr4 td30"><SPAN class="p9 ft3">Nuvarande lydelse</SPAN> </TD> <TD class="tr4 td31"><SPAN class="p9 ft3">Föreslagen lydelse</SPAN> </TD> </TR> </TABLE> <P class="p39 ft2">2 §<SPAN class="ft27">1</SPAN></P> </DIV> <DIV id="id_1_2"> <P class="p17 ft10">Prop. 2007/08:11 Bilaga 1</P> </DIV> </DIV> <DIV id="id_2"> <DIV id="id_2_1"> <DIV id="id_2_1_1"> <P class="p146 ft37">Skatt <SPAN class="ft50">skall </SPAN>betalas för varje kalendermånad som tillstånd finns att inneha och driva en kärnkraftsreaktor. Om driftstillståndet har löpt ut eller återkallats före slutet på en kalendermånad, upphör skattskyldigheten vid denna tidpunkt.</P> <P class="p450 ft10">Skatten utgör för varje kalendermånad <SPAN class="ft17">10 200 </SPAN>kronor per megawatt av den högsta tillåtna termiska effekten i kärnkraftsreaktorn. Om den högsta tillåtna termiska effekten inte har fastställts, får beskattningsmyndigheten beräkna effekten efter jämförelse med reaktorer för vilka sådan effekt har fastställts.</P> </DIV> <DIV id="id_2_1_2"> <P class="p146 ft55">Skatt <SPAN class="ft54">ska </SPAN>betalas för varje kalendermånad som tillstånd finns att inneha och driva en kärnkraftsreaktor. Om driftstillståndet har löpt ut eller återkallats före slutet på en kalendermånad, upphör skattskyldigheten vid denna tidpunkt.</P> <P class="p146 ft55">Skatten utgör för varje kalendermånad <SPAN class="ft54">12 648 </SPAN>kronor per megawatt av den högsta tillåtna termiska effekten i kärnkraftsreaktorn. Om den högsta tillåtna termiska effekten inte har fastställts, får beskattningsmyndigheten beräkna effekten efter jämförelse med reaktorer för vilka sådan effekt har fastställts.</P> </DIV> </DIV> <DIV id="id_2_2"> <P class="p17 ft57">5 §<SPAN class="ft56">2</SPAN></P> </DIV> <DIV id="id_2_3"> <DIV id="id_2_3_1"> <P class="p146 ft55">Om en kärnkraftsreaktor har varit ur drift under en sammanhängande period av mer än 90 kalenderdygn, får avdrag med <SPAN class="ft54">335 </SPAN>kronor per megawatt av den termiska effekten göras för det antal kalenderdygn som överstiger 90.</P> </DIV> <DIV id="id_2_3_2"> <P class="p146 ft55">Om en kärnkraftsreaktor har varit ur drift under en sammanhängande period av mer än 90 kalenderdygn, får avdrag med <SPAN class="ft54">415 </SPAN>kronor per megawatt av den termiska effekten göras för det antal kalenderdygn som överstiger 90.</P> </DIV> </DIV> <DIV id="id_2_4"> <P class="p451 ft10">Denna lag träder i kraft den 1 januari 2008. Äldre bestämmelser gäller fortfarande för förhållanden som hänför sig till tiden före ikraftträdandet.</P> <P class="p452 ft11"><SPAN class="ft38">1</SPAN><SPAN class="ft39">Senaste lydelse 2005:963.</SPAN></P> <P class="p17 ft11"><SPAN class="ft38">2</SPAN><SPAN class="ft39">Senaste lydelse 2005:963.</SPAN></P> </DIV> <DIV id="id_2_5"> <P class="p17 ft2">89</P> </DIV> </DIV> </DIV> <DIV id="page_90"> <DIV id="p90dimg1"> <INGENBILD zsrc="GV031190x1.jpg/" id="p90img1"> </DIV> <P class="p387 ft2">Prop. 2007/08:11</P> <P class="p276 ft2">Bilaga 1</P> <P class="p453 ft26">Förslag till lag om ändring i lagen (2004:228) om beskattning av viss privatinförsel av tobaksvaror</P> <P class="p454 ft10">Härigenom föreskrivs att 1 och 2 §§ lagen (2004:228) om beskattning av viss privatinförsel av tobaksvaror ska ha följande lydelse.</P> <TABLE cellpadding=0 cellspacing=0 class="t100"> <TR> <TD class="tr4 td30"><SPAN class="p9 ft3">Nuvarande lydelse</SPAN> </TD> <TD class="tr4 td31"><SPAN class="p9 ft3">Föreslagen lydelse</SPAN> </TD> </TR> </TABLE> <P class="p455 ft2">1 §<SPAN class="ft27">1</SPAN></P> <P class="p119 ft2">En enskild person som har förvärvat och som själv för sitt eller sin familjs personliga bruk till Sverige transporterar</P> <P class="p119 ft7"><SPAN class="ft7">1.</SPAN><SPAN class="ft67">cigaretter från Bulgarien, Lettland, Litauen, Polen, Rumänien, Slovakien, Slovenien eller Ungern,</SPAN></P> <P class="p403 ft2"><SPAN class="ft2">2.</SPAN><SPAN class="ft22">cigaretter eller röktobak från Estland, eller</SPAN></P> <TABLE cellpadding=0 cellspacing=0 class="t101"> <TR> <TD class="tr11 td101"><SPAN class="p10 ft21">3. cigaretter, cigariller, cigarrer</SPAN> </TD> <TD class="tr11 td47"><SPAN class="p91 ft20">3.</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p56 ft21">cigaretter,</SPAN> </TD> <TD class="tr11 td121"><SPAN class="p9 ft21">cigariller, cigarrer</SPAN> </TD> </TR> <TR> <TD class="tr5 td101"><SPAN class="p9 ft7">eller röktobak från Tjeckien <SPAN class="ft3">skall</SPAN>,</SPAN> </TD> <TD colspan=3 class="tr5 td100"><SPAN class="p92 ft7">eller röktobak från Tjeckien <SPAN class="ft3">ska</SPAN>,</SPAN> </TD> </TR> <TR> <TD class="tr5 td101"><SPAN class="p9 ft7">om inte annat följer av 2 §, betala</SPAN> </TD> <TD colspan=3 class="tr5 td100"><SPAN class="p92 ft10">om inte annat följer av 2 §, betala</SPAN> </TD> </TR> <TR> <TD class="tr4 td101"><SPAN class="p9 ft2">skatt med</SPAN> </TD> <TD colspan=2 class="tr4 td43"><SPAN class="p92 ft2">skatt med</SPAN> </TD> <TD class="tr4 td121"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td101"><SPAN class="p10 ft7">1 krona och <SPAN class="ft3">14 </SPAN>öre/styck för</SPAN> </TD> <TD colspan=3 class="tr5 td100"><SPAN class="p91 ft7">1 krona och <SPAN class="ft3">24 </SPAN>öre/styck för</SPAN> </TD> </TR> <TR> <TD class="tr5 td101"><SPAN class="p9 ft7">cigaretter,</SPAN> </TD> <TD colspan=2 class="tr5 td43"><SPAN class="p92 ft7">cigaretter,</SPAN> </TD> <TD class="tr5 td121"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td101"><SPAN class="p10 ft2">1 krona och 12 öre/styck för</SPAN> </TD> <TD colspan=3 class="tr4 td100"><SPAN class="p91 ft2">1 krona och 12 öre/styck för</SPAN> </TD> </TR> <TR> <TD class="tr5 td101"><SPAN class="p9 ft7">cigariller och cigarrer och</SPAN> </TD> <TD colspan=3 class="tr5 td100"><SPAN class="p92 ft7">cigariller och cigarrer och</SPAN> </TD> </TR> <TR> <TD class="tr5 td101"><SPAN class="p10 ft7"><SPAN class="ft3">975 </SPAN>kronor/kg för röktobak.</SPAN> </TD> <TD colspan=3 class="tr5 td100"><SPAN class="p91 ft7"><SPAN class="ft3">1 560 </SPAN>kronor/kg för röktobak.</SPAN> </TD> </TR> <TR> <TD class="tr4 td101"><SPAN class="p10 ft2">I denna lag förstås med</SPAN> </TD> <TD class="tr4 td47"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td52"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td121"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr5 td301"><SPAN class="p10 ft7"><SPAN class="ft35">cigarill</SPAN>: cigarrer med en högsta vikt av 3 gram per styck.</SPAN> </TD> </TR> <TR> <TD class="tr5 td101"><SPAN class="p10 ft7">Skatt enligt första stycket <SPAN class="ft3">skall</SPAN></SPAN> </TD> <TD colspan=3 class="tr5 td100"><SPAN class="p91 ft10">Skatt enligt första stycket <SPAN class="ft17">ska </SPAN>tas</SPAN> </TD> </TR> <TR> <TD class="tr4 td101"><SPAN class="p9 ft2">tas ut under de övergångsperioder</SPAN> </TD> <TD class="tr4 td47"><SPAN class="p92 ft2">ut</SPAN> </TD> <TD class="tr4 td52"><SPAN class="p9 ft2">under de</SPAN> </TD> <TD class="tr4 td121"><SPAN class="p9 ft11">övergångsperioder</SPAN> </TD> </TR> <TR> <TD class="tr4 td101"><SPAN class="p9 ft2">som anges i 2 §.</SPAN> </TD> <TD colspan=2 class="tr4 td43"><SPAN class="p92 ft11">som anges i 2 §.</SPAN> </TD> <TD class="tr4 td121"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p456 ft3">Nuvarande lydelse</P> <P class="p457 ft2">2 §<SPAN class="ft27">2</SPAN></P> <P class="p281 ft2">Skatt enligt 1 § <SPAN class="ft3">skall </SPAN>inte tas ut till den del införseln uppgår till högst följande kvantiteter tobaksvaror, eller en proportionell blandning av dessa varor, från respektive medlemsstat i Europeiska unionen under de övergångsperioder som anges i följande uppställning.</P> <TABLE cellpadding=0 cellspacing=0 class="t102"> <TR> <TD class="tr9 td6"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr9 td65"><SPAN class="p9 ft2">Medlemsstat</SPAN> </TD> <TD colspan=2 class="tr9 td65"><SPAN class="p9 ft2">Produkter</SPAN> </TD> <TD colspan=2 class="tr9 td224"><SPAN class="p9 ft2">Övergångsperiodens</SPAN> </TD> </TR> <TR> <TD class="tr4 td225"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td226"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td227"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td136"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td3"><SPAN class="p9 ft2">slut</SPAN> </TD> <TD class="tr9 td141"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td6"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td65"><SPAN class="p9 ft5">Tjeckien</SPAN> </TD> <TD colspan=2 class="tr3 td65"><SPAN class="p9 ft5">200 cigaretter eller</SPAN> </TD> <TD colspan=2 class="tr3 td224"><SPAN class="p9 ft5">31 december 2007</SPAN> </TD> </TR> <TR> <TD class="tr4 td6"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td65"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr4 td65"><SPAN class="p9 ft2">100 cigariller eller</SPAN> </TD> <TD colspan=2 class="tr4 td224"><SPAN class="p9 ft2">31 december 2006</SPAN> </TD> </TR> <TR> <TD class="tr5 td6"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td65"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr5 td65"><SPAN class="p9 ft7">50 cigarrer eller</SPAN> </TD> <TD colspan=2 class="tr5 td224"><SPAN class="p9 ft7">31 december 2006</SPAN> </TD> </TR> <TR> <TD class="tr5 td6"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td65"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr5 td65"><SPAN class="p9 ft7">250 gram röktobak</SPAN> </TD> <TD colspan=2 class="tr5 td224"><SPAN class="p9 ft7">31 december 2006</SPAN> </TD> </TR> <TR> <TD class="tr4 td6"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td65"><SPAN class="p9 ft2">Slovenien</SPAN> </TD> <TD colspan=2 class="tr4 td65"><SPAN class="p9 ft2">200 cigaretter</SPAN> </TD> <TD colspan=2 class="tr4 td224"><SPAN class="p9 ft3">31 december 2007</SPAN> </TD> </TR> <TR> <TD class="tr5 td6"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td65"><SPAN class="p9 ft7">Polen</SPAN> </TD> <TD colspan=2 class="tr5 td65"><SPAN class="p9 ft7">200 cigaretter</SPAN> </TD> <TD colspan=2 class="tr5 td224"><SPAN class="p9 ft7">31 december 2008</SPAN> </TD> </TR> <TR> <TD class="tr5 td6"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td65"><SPAN class="p9 ft7">Slovakien</SPAN> </TD> <TD colspan=2 class="tr5 td65"><SPAN class="p9 ft7">200 cigaretter</SPAN> </TD> <TD colspan=2 class="tr5 td224"><SPAN class="p9 ft7">31 december 2008</SPAN> </TD> </TR> <TR> <TD class="tr4 td6"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td226"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td227"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr4 td56"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td1"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td141"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr9 td6"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr9 td65"><SPAN class="p9 ft16"><SPAN class="ft32">1 </SPAN>Senaste lydelse 2007:349.</SPAN> </TD> <TD class="tr9 td228"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr9 td56"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD colspan=2 rowspan=2 class="tr20 td224"><SPAN class="p188 ft11">90</SPAN> </TD> </TR> <TR> <TD class="tr5 td6"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td65"><SPAN class="p9 ft11"><SPAN class="ft32">2 </SPAN>Senaste lydelse 2007:349.</SPAN> </TD> <TD class="tr5 td228"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td56"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="page_91"> <DIV id="p91dimg1"> <INGENBILD zsrc="GV031191x1.jpg/" id="p91img1"> </DIV> <DIV id="id_1"> <DIV id="id_1_1"> <TABLE cellpadding=0 cellspacing=0 class="t103"> <TR> <TD class="tr9 td72"><SPAN class="p52 ft2">Medlemsstat</SPAN> </TD> <TD class="tr9 td65"><SPAN class="p9 ft2">Produkter</SPAN> </TD> <TD class="tr9 td1"><SPAN class="p9 ft2">Övergångsperiodens</SPAN> </TD> </TR> <TR> <TD class="tr5 td229"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td226"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td3"><SPAN class="p9 ft7">slut</SPAN> </TD> </TR> <TR> <TD class="tr3 td72"><SPAN class="p52 ft5">Ungern</SPAN> </TD> <TD class="tr3 td65"><SPAN class="p9 ft5">200 cigaretter</SPAN> </TD> <TD class="tr3 td1"><SPAN class="p9 ft5">31 december 2008</SPAN> </TD> </TR> <TR> <TD class="tr4 td72"><SPAN class="p52 ft2">Bulgarien</SPAN> </TD> <TD class="tr4 td65"><SPAN class="p9 ft2">200 cigaretter</SPAN> </TD> <TD class="tr4 td1"><SPAN class="p9 ft2">31 december 2009</SPAN> </TD> </TR> <TR> <TD class="tr5 td72"><SPAN class="p52 ft7">Estland</SPAN> </TD> <TD class="tr5 td65"><SPAN class="p9 ft7">200 cigaretter eller</SPAN> </TD> <TD class="tr5 td1"><SPAN class="p9 ft7">31 december 2009</SPAN> </TD> </TR> <TR> <TD class="tr5 td72"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td65"><SPAN class="p9 ft7">250 gram röktobak</SPAN> </TD> <TD class="tr5 td1"><SPAN class="p9 ft7">31 december 2009</SPAN> </TD> </TR> <TR> <TD class="tr4 td72"><SPAN class="p52 ft2">Lettland</SPAN> </TD> <TD class="tr4 td65"><SPAN class="p9 ft2">200 cigaretter</SPAN> </TD> <TD class="tr4 td1"><SPAN class="p9 ft2">31 december 2009</SPAN> </TD> </TR> <TR> <TD class="tr5 td72"><SPAN class="p52 ft7">Litauen</SPAN> </TD> <TD class="tr5 td65"><SPAN class="p9 ft7">200 cigaretter</SPAN> </TD> <TD class="tr5 td1"><SPAN class="p9 ft7">31 december 2009</SPAN> </TD> </TR> <TR> <TD class="tr4 td229"><SPAN class="p52 ft2">Rumänien</SPAN> </TD> <TD class="tr4 td226"><SPAN class="p9 ft2">200 cigaretter</SPAN> </TD> <TD class="tr4 td3"><SPAN class="p9 ft2">31 december 2009</SPAN> </TD> </TR> </TABLE> <P class="p458 ft2">En bestämmelse om förbud för den som inte fyllt 18 år att föra in tobaksvaror i landet finns i 13 § tobakslagen (1993:581).</P> <P class="p459 ft3">Föreslagen lydelse</P> <P class="p460 ft2">2 §</P> <P class="p461 ft2">Skatt enligt 1 § <SPAN class="ft3">ska </SPAN>inte tas ut till den del införseln uppgår till högst följande kvantiteter tobaksvaror, eller en proportionell blandning av dessa varor, från respektive medlemsstat i Europeiska unionen under de övergångsperioder som anges i följande uppställning.</P> <TABLE cellpadding=0 cellspacing=0 class="t104"> <TR> <TD class="tr9 td72"><SPAN class="p52 ft2">Medlemsstat</SPAN> </TD> <TD class="tr9 td65"><SPAN class="p9 ft2">Produkter</SPAN> </TD> <TD class="tr9 td1"><SPAN class="p9 ft2">Övergångsperiodens</SPAN> </TD> </TR> <TR> <TD class="tr5 td229"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td226"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td3"><SPAN class="p9 ft7">slut</SPAN> </TD> </TR> <TR> <TD class="tr3 td72"><SPAN class="p52 ft5">Tjeckien</SPAN> </TD> <TD class="tr3 td65"><SPAN class="p9 ft5">200 cigaretter eller</SPAN> </TD> <TD class="tr3 td1"><SPAN class="p9 ft5">31 december 2007</SPAN> </TD> </TR> <TR> <TD class="tr4 td72"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td65"><SPAN class="p9 ft2">100 cigariller eller</SPAN> </TD> <TD class="tr4 td1"><SPAN class="p9 ft2">31 december 2006</SPAN> </TD> </TR> <TR> <TD class="tr5 td72"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td65"><SPAN class="p9 ft7">50 cigarrer eller</SPAN> </TD> <TD class="tr5 td1"><SPAN class="p9 ft7">31 december 2006</SPAN> </TD> </TR> <TR> <TD class="tr5 td72"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td65"><SPAN class="p9 ft7">250 gram röktobak</SPAN> </TD> <TD class="tr5 td1"><SPAN class="p9 ft7">31 december 2006</SPAN> </TD> </TR> <TR> <TD class="tr4 td72"><SPAN class="p52 ft2">Slovenien</SPAN> </TD> <TD class="tr4 td65"><SPAN class="p9 ft2">200 cigaretter</SPAN> </TD> <TD class="tr4 td1"><SPAN class="p9 ft3">30 juni 2007</SPAN> </TD> </TR> <TR> <TD class="tr5 td72"><SPAN class="p52 ft7">Polen</SPAN> </TD> <TD class="tr5 td65"><SPAN class="p9 ft7">200 cigaretter</SPAN> </TD> <TD class="tr5 td1"><SPAN class="p9 ft7">31 december 2008</SPAN> </TD> </TR> <TR> <TD class="tr5 td72"><SPAN class="p52 ft7">Slovakien</SPAN> </TD> <TD class="tr5 td65"><SPAN class="p9 ft7">200 cigaretter</SPAN> </TD> <TD class="tr5 td1"><SPAN class="p9 ft7">31 december 2008</SPAN> </TD> </TR> <TR> <TD class="tr4 td72"><SPAN class="p52 ft2">Ungern</SPAN> </TD> <TD class="tr4 td65"><SPAN class="p9 ft2">200 cigaretter</SPAN> </TD> <TD class="tr4 td1"><SPAN class="p9 ft2">31 december 2008</SPAN> </TD> </TR> <TR> <TD class="tr5 td72"><SPAN class="p52 ft7">Bulgarien</SPAN> </TD> <TD class="tr5 td65"><SPAN class="p9 ft7">200 cigaretter</SPAN> </TD> <TD class="tr5 td1"><SPAN class="p9 ft7">31 december 2009</SPAN> </TD> </TR> <TR> <TD class="tr5 td72"><SPAN class="p52 ft7">Estland</SPAN> </TD> <TD class="tr5 td65"><SPAN class="p9 ft7">200 cigaretter eller</SPAN> </TD> <TD class="tr5 td1"><SPAN class="p9 ft7">31 december 2009</SPAN> </TD> </TR> <TR> <TD class="tr4 td72"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td65"><SPAN class="p9 ft2">250 gram röktobak</SPAN> </TD> <TD class="tr4 td1"><SPAN class="p9 ft2">31 december 2009</SPAN> </TD> </TR> <TR> <TD class="tr5 td72"><SPAN class="p52 ft7">Lettland</SPAN> </TD> <TD class="tr5 td65"><SPAN class="p9 ft7">200 cigaretter</SPAN> </TD> <TD class="tr5 td1"><SPAN class="p9 ft7">31 december 2009</SPAN> </TD> </TR> <TR> <TD class="tr5 td72"><SPAN class="p52 ft7">Litauen</SPAN> </TD> <TD class="tr5 td65"><SPAN class="p9 ft7">200 cigaretter</SPAN> </TD> <TD class="tr5 td1"><SPAN class="p9 ft7">31 december 2009</SPAN> </TD> </TR> <TR> <TD class="tr4 td229"><SPAN class="p52 ft2">Rumänien</SPAN> </TD> <TD class="tr4 td226"><SPAN class="p9 ft2">200 cigaretter</SPAN> </TD> <TD class="tr4 td3"><SPAN class="p9 ft2">31 december 2009</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="id_1_2"> <P class="p17 ft10">Prop. 2007/08:11 Bilaga 1</P> </DIV> </DIV> <DIV id="id_2"> <P class="p35 ft2">En bestämmelse om förbud för den som inte fyllt 18 år att föra in tobaksvaror i landet finns i 13 § tobakslagen (1993:581).</P> <P class="p462 ft2"><SPAN class="ft2">1.</SPAN><SPAN class="ft22">Denna lag träder i kraft den 1 januari 2008.</SPAN></P> <P class="p35 ft2"><SPAN class="ft2">2.</SPAN><SPAN class="ft22">Äldre bestämmelser gäller fortfarande för förhållanden som hänför sig till tiden före den 1 januari 2008.</SPAN></P> <P class="p35 ft2"><SPAN class="ft2">3.</SPAN><SPAN class="ft22">Äldre bestämmelser avseende Slovenien ska dock inte gälla för tid från och med den 1 juli 2007.</SPAN></P> <P class="p463 ft2">91</P> </DIV> </DIV> <DIV id="page_92"> <DIV id="p92dimg1"> <INGENBILD zsrc="GV031192x1.jpg/" id="p92img1"> </DIV> <DIV id="id_1"> <DIV id="id_1_1"> <P class="p464 ft101">Förslag till lag om ändring i lagen (2006:2) om fastighetsskatt avseende vissa elproduktionsenheter vid 2007<SPAN class="ft100">−</SPAN>2011 års taxeringar</P> <P class="p196 ft2">Härigenom föreskrivs att 1 § lagen (2006:2) om fastighetsskatt avseende vissa elproduktionsenheter vid <NOBR>2007–2011</NOBR> års taxeringar ska ha följande lydelse.</P> <TABLE cellpadding=0 cellspacing=0 class="t50"> <TR> <TD class="tr4 td30"><SPAN class="p9 ft3">Nuvarande lydelse</SPAN> </TD> <TD class="tr4 td31"><SPAN class="p9 ft3">Föreslagen lydelse</SPAN> </TD> </TR> </TABLE> <P class="p197 ft2">1 §</P> </DIV> <DIV id="id_1_2"> <P class="p17 ft10">Prop. 2007/08:11 Bilaga 1</P> </DIV> </DIV> <DIV id="id_2"> <DIV id="id_2_1"> <P class="p146 ft37">Vid beräkning av fastighetsskatt vid <NOBR>2007–2011</NOBR> års taxeringar avseende sådan elproduktionsenhet som utgörs av taxeringsenhet med vattenkraftverk <SPAN class="ft50">skall</SPAN>, i stället för vad som anges i 3 § första stycket e lagen (1984:1052) om statlig fastighetsskatt, fastighetsskatten för varje beskattningsår utgöras av <SPAN class="ft50">1,7 </SPAN>% av taxeringsvärdet.</P> </DIV> <DIV id="id_2_2"> <P class="p146 ft10">Vid beräkning av fastighetsskatt vid <NOBR>2007–2011</NOBR> års taxeringar avseende sådan elproduktionsenhet som utgörs av taxeringsenhet med vattenkraftverk <SPAN class="ft17">ska</SPAN>, i stället för vad som anges i 3 § första stycket e lagen (1984:1052) om statlig fastighetsskatt, fastighetsskatten för varje beskattningsår utgöras av <SPAN class="ft17">2,2 </SPAN>% av taxeringsvärdet.</P> </DIV> </DIV> <DIV id="id_3"> <P class="p465 ft2"><SPAN class="ft2">1.</SPAN><SPAN class="ft30">Denna lag träder i kraft den 1 januari 2008 och tillämpas första gången vid 2009 års taxering.</SPAN></P> <P class="p466 ft10"><SPAN class="ft10">2.</SPAN><SPAN class="ft31">Har beskattningsåret påbörjats före ikraftträdandet tillämpas äldre regler för den del av beskattningsåret som infaller före ikraftträdandet.</SPAN></P> <P class="p467 ft2">92</P> </DIV> </DIV> <DIV id="page_93"> <DIV id="p93dimg1"> <INGENBILD zsrc="GV031193x1.jpg/" id="p93img1"> </DIV> <DIV id="id_1"> <DIV id="id_1_1"> <P class="p17 ft26">Förslag till lag om ändring i vägtrafikskattelagen (2006:227)</P> <P class="p90 ft2">Härigenom föreskrivs att 2 kap. 10 § vägtrafikskattelagen (2006:227) ska ha följande lydelse.</P> <TABLE cellpadding=0 cellspacing=0 class="t11"> <TR> <TD class="tr4 td30"><SPAN class="p9 ft3">Nuvarande lydelse</SPAN> </TD> <TD class="tr4 td31"><SPAN class="p9 ft3">Föreslagen lydelse</SPAN> </TD> </TR> </TABLE> <P class="p468 ft2"><SPAN class="ft2">2</SPAN><SPAN class="ft102">kap. 10 §</SPAN><SPAN class="ft27">1</SPAN></P> </DIV> <DIV id="id_1_2"> <P class="p17 ft10">Prop. 2007/08:11 Bilaga 1</P> </DIV> </DIV> <DIV id="id_2"> <DIV id="id_2_1"> <DIV id="id_2_1_1"> <P class="p202 ft2">För personbilar som kan drivas med dieselolja <SPAN class="ft3">skall </SPAN>summan av grundbeloppet och koldioxidbeloppet multipliceras med en miljö- och bränslefaktor om <SPAN class="ft3">3,5</SPAN>.</P> <P class="p203 ft10">För en personbil som blivit skattepliktig för första gången före utgången av år 2007 och som uppfyller kraven för miljöklass 2005 PM enligt bilaga 1 till lagen (2001:1080) om motorfordons avgasrening och motorbränslen, <SPAN class="ft17">skall </SPAN>fordonsskatten minskas med 6 000 kronor.</P> <P class="p204 ft2">Skatteminskningen avräknas efter hand vid beslut om fordonsskatt, dock längst till och med den 31 december 2012.</P> </DIV> <DIV id="id_2_1_2"> <P class="p146 ft55">För personbilar som kan drivas med dieselolja <SPAN class="ft54">och som blivit skattepliktiga för första gången före utgången av år 2007 ska </SPAN>summan av grundbeloppet och koldioxidbeloppet multipliceras med en miljö- och bränslefaktor om <SPAN class="ft54">3,3.</SPAN></P> <P class="p146 ft54">För personbilar som kan drivas med dieselolja och som blivit skattepliktiga för första gången efter utgången av år 2007 ska summan av grundbeloppet och koldioxidbeloppet multipliceras med en miljö- och bränslefaktor om 3,15.</P> <P class="p146 ft55">För en personbil som blivit skattepliktig för första gången före utgången av år 2007 och som uppfyller kraven för miljöklass 2005 PM enligt bilaga 1 till lagen (2001:1080) om motorfordons avgasrening och motorbränslen, <SPAN class="ft54">ska </SPAN>fordonsskatten minskas med 6 000 kronor.</P> <P class="p146 ft55">Skatteminskningen <SPAN class="ft54">i tredje stycket </SPAN>avräknas efter hand vid beslut om fordonsskatt, dock längst till och med den 31 december 2012.</P> </DIV> </DIV> <DIV id="id_2_2"> <P class="p205 ft2">Denna lag träder i kraft den 1 januari 2008.</P> <P class="p469 ft60"><SPAN class="ft55">1</SPAN><SPAN class="ft103">Senaste lydelse 2006:473.</SPAN></P> </DIV> <DIV id="id_2_3"> <P class="p17 ft57">93</P> </DIV> </DIV> </DIV> <DIV id="page_94"> <DIV id="p94dimg1"> <INGENBILD zsrc="GV031194x1.jpg/" id="p94img1"> </DIV> <DIV class="dclr"></DIV> <DIV> <DIV id="id_1"> <P class="p470 ft26">Förslag till lag om ändring i lagen (2006:228) med särskilda bestämmelser för fordonsskatt</P> <P class="p471 ft2">Härigenom föreskrivs att bilagan till lagen (2006:228) om särskilda bestämmelser om fordonsskatt ska ha följande lydelse.</P> <P class="p472 ft3">Nuvarande lydelse</P> <P class="p473 ft35">Bilaga</P> <P class="p474 ft2">Fordonsskatt</P> <TABLE cellpadding=0 cellspacing=0 class="t105"> <TR> <TD colspan=2 class="tr3 td302"><SPAN class="p9 ft5">Fordonsslag</SPAN> </TD> <TD colspan=2 class="tr3 td222"><SPAN class="p9 ft19">Skattevikt,</SPAN> </TD> <TD class="tr3 td159"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr3 td58"><SPAN class="p9 ft5">Skatt,</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td77"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td303"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr4 td222"><SPAN class="p9 ft2">kilogram</SPAN> </TD> <TD class="tr4 td159"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td245"><SPAN class="p9 ft7">kronor</SPAN> </TD> <TD class="tr5 td135"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td77"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td303"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td54"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td273"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td159"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr5 td219"><SPAN class="p9 ft11">grundbelopp tilläggsbelopp</SPAN> </TD> </TR> <TR> <TD class="tr5 td77"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td303"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td54"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td273"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td159"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td58"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td128"><SPAN class="p9 ft7">för varje helt</SPAN> </TD> </TR> <TR> <TD class="tr4 td77"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td303"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td54"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td273"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td159"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td58"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td128"><SPAN class="p9 ft10">hundratal kilo-</SPAN> </TD> </TR> <TR> <TD class="tr5 td77"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td303"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td54"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td273"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td159"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td58"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td128"><SPAN class="p9 ft10">gram över den</SPAN> </TD> </TR> <TR> <TD class="tr5 td77"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td303"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td54"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td273"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td159"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td58"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td128"><SPAN class="p9 ft7">lägsta vikten i</SPAN> </TD> </TR> <TR> <TD class="tr4 td304"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td305"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td306"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td307"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td169"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td245"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td135"><SPAN class="p9 ft2">klassen</SPAN> </TD> </TR> <TR> <TD class="tr5 td77"><SPAN class="p9 ft7">A</SPAN> </TD> <TD class="tr5 td303"><SPAN class="p9 ft7">Personbilar klass I</SPAN> </TD> <TD class="tr5 td54"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td273"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td159"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td58"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td128"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr7 td77"><SPAN class="p9 ft2">1.</SPAN> </TD> <TD colspan=2 class="tr7 td300"><SPAN class="p9 ft2">Personbilar klass I som inte</SPAN> </TD> <TD class="tr7 td273"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td159"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td58"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td128"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr8 td77"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr8 td303"><SPAN class="p9 ft10">kan drivas med dieselolja</SPAN> </TD> <TD rowspan=2 class="tr0 td54"><SPAN class="p226 ft2">0</SPAN> </TD> <TD rowspan=2 class="tr0 td273"><SPAN class="p9 ft2">–</SPAN> </TD> <TD rowspan=2 class="tr0 td159"><SPAN class="p11 ft2">900</SPAN> </TD> <TD rowspan=2 class="tr0 td58"><SPAN class="p11 ft2">720</SPAN> </TD> <TD rowspan=2 class="tr0 td128"><SPAN class="p11 ft2">0</SPAN> </TD> </TR> <TR> <TD class="tr28 td77"><SPAN class="p9 ft79">&nbsp;</SPAN> </TD> <TD class="tr28 td303"><SPAN class="p9 ft79">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr7 td77"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td303"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td54"><SPAN class="p226 ft2">901</SPAN> </TD> <TD class="tr7 td273"><SPAN class="p9 ft2">–</SPAN> </TD> <TD class="tr7 td159"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td58"><SPAN class="p11 ft2">903</SPAN> </TD> <TD class="tr7 td128"><SPAN class="p11 ft2">183</SPAN> </TD> </TR> <TR> <TD class="tr27 td77"><SPAN class="p9 ft2">2.</SPAN> </TD> <TD class="tr27 td303"><SPAN class="p9 ft2">Personbilar klass I som</SPAN> </TD> <TD class="tr27 td54"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr27 td273"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr27 td159"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr27 td58"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr27 td128"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td77"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td303"><SPAN class="p9 ft10">kan drivas med dieselolja</SPAN> </TD> <TD class="tr4 td54"><SPAN class="p226 ft2">0</SPAN> </TD> <TD class="tr4 td273"><SPAN class="p9 ft2">–</SPAN> </TD> <TD class="tr4 td159"><SPAN class="p11 ft2">900</SPAN> </TD> <TD class="tr4 td58"><SPAN class="p11 ft3">2 290</SPAN> </TD> <TD class="tr4 td128"><SPAN class="p11 ft2">0</SPAN> </TD> </TR> <TR> <TD class="tr5 td77"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td303"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD rowspan=2 class="tr7 td54"><SPAN class="p226 ft2">901</SPAN> </TD> <TD rowspan=2 class="tr7 td273"><SPAN class="p9 ft2">–</SPAN> </TD> <TD class="tr5 td159"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td58"><SPAN class="p11 ft3">2 870</SPAN> </TD> <TD class="tr5 td128"><SPAN class="p11 ft3">580</SPAN> </TD> </TR> <TR> <TD class="tr26 td77"><SPAN class="p9 ft77">&nbsp;</SPAN> </TD> <TD class="tr26 td303"><SPAN class="p9 ft77">&nbsp;</SPAN> </TD> <TD class="tr26 td159"><SPAN class="p9 ft77">&nbsp;</SPAN> </TD> <TD class="tr26 td58"><SPAN class="p9 ft77">&nbsp;</SPAN> </TD> <TD class="tr26 td128"><SPAN class="p9 ft77">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr27 td77"><SPAN class="p9 ft2">B</SPAN> </TD> <TD class="tr27 td303"><SPAN class="p9 ft2">Lätta bussar</SPAN> </TD> <TD class="tr27 td54"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr27 td273"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr27 td159"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr27 td58"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr27 td128"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr7 td77"><SPAN class="p9 ft2">1.</SPAN> </TD> <TD class="tr7 td303"><SPAN class="p9 ft11">Lätta bussar som inte kan</SPAN> </TD> <TD class="tr7 td54"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td273"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td159"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td58"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td128"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td77"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td303"><SPAN class="p9 ft2">drivas med dieselolja</SPAN> </TD> <TD class="tr4 td54"><SPAN class="p226 ft2">0</SPAN> </TD> <TD class="tr4 td273"><SPAN class="p9 ft2">–</SPAN> </TD> <TD class="tr4 td159"><SPAN class="p11 ft10">1 300</SPAN> </TD> <TD class="tr4 td58"><SPAN class="p11 ft2">720</SPAN> </TD> <TD class="tr4 td128"><SPAN class="p11 ft2">0</SPAN> </TD> </TR> <TR> <TD class="tr7 td77"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td303"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td54"><SPAN class="p226 ft2">1 301</SPAN> </TD> <TD colspan=2 class="tr7 td244"><SPAN class="p9 ft2">– 1 600</SPAN> </TD> <TD class="tr7 td58"><SPAN class="p11 ft3">771</SPAN> </TD> <TD class="tr7 td128"><SPAN class="p11 ft3">51</SPAN> </TD> </TR> <TR> <TD class="tr7 td77"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td303"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td54"><SPAN class="p226 ft2">1 601</SPAN> </TD> <TD colspan=2 class="tr7 td244"><SPAN class="p9 ft2">– 3 000</SPAN> </TD> <TD class="tr7 td58"><SPAN class="p11 ft3">963</SPAN> </TD> <TD class="tr7 td128"><SPAN class="p11 ft3">90</SPAN> </TD> </TR> <TR> <TD class="tr7 td77"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td303"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td54"><SPAN class="p226 ft2">3 001</SPAN> </TD> <TD colspan=2 class="tr7 td244"><SPAN class="p9 ft2">– 3 500</SPAN> </TD> <TD class="tr7 td58"><SPAN class="p11 ft3">2 205</SPAN> </TD> <TD class="tr7 td128"><SPAN class="p11 ft2">0</SPAN> </TD> </TR> <TR> <TD class="tr27 td77"><SPAN class="p9 ft2">2.</SPAN> </TD> <TD class="tr27 td303"><SPAN class="p9 ft2">Lätta bussar som kan</SPAN> </TD> <TD class="tr27 td54"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr27 td273"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr27 td159"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr27 td58"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr27 td128"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td77"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td303"><SPAN class="p9 ft7">drivas med dieselolja</SPAN> </TD> <TD class="tr5 td54"><SPAN class="p226 ft7">0</SPAN> </TD> <TD class="tr5 td273"><SPAN class="p9 ft7">–</SPAN> </TD> <TD class="tr5 td159"><SPAN class="p11 ft3">1 600</SPAN> </TD> <TD class="tr5 td58"><SPAN class="p11 ft3">1 613</SPAN> </TD> <TD class="tr5 td128"><SPAN class="p11 ft7">0</SPAN> </TD> </TR> <TR> <TD class="tr7 td77"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td303"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td54"><SPAN class="p226 ft2">1 601</SPAN> </TD> <TD colspan=2 class="tr7 td244"><SPAN class="p9 ft2">– 3 000</SPAN> </TD> <TD class="tr7 td58"><SPAN class="p11 ft3">1 736</SPAN> </TD> <TD class="tr7 td128"><SPAN class="p11 ft3">123</SPAN> </TD> </TR> <TR> <TD class="tr4 td77"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td303"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td54"><SPAN class="p226 ft2">3 001</SPAN> </TD> <TD colspan=2 class="tr4 td244"><SPAN class="p9 ft2">– 3 500</SPAN> </TD> <TD class="tr4 td58"><SPAN class="p11 ft3">3 461</SPAN> </TD> <TD class="tr4 td128"><SPAN class="p11 ft2">0</SPAN> </TD> </TR> </TABLE> <P class="p475 ft2">C Lätta lastbilar och personbilar klass II</P> <P class="p476 ft10"><SPAN class="ft10">1.</SPAN><SPAN class="ft104">Lätta lastbilar och personbilar klass II som inte kan drivas med</SPAN></P> <TABLE cellpadding=0 cellspacing=0 class="t106"> <TR> <TD class="tr4 td121"><SPAN class="p9 ft2">dieselolja</SPAN> </TD> <TD class="tr4 td124"><SPAN class="p93 ft2">0</SPAN> </TD> <TD class="tr4 td21"><SPAN class="p76 ft2">–</SPAN> </TD> <TD class="tr4 td268"><SPAN class="p11 ft2">1 300</SPAN> </TD> <TD class="tr4 td58"><SPAN class="p11 ft2">720</SPAN> </TD> <TD class="tr4 td128"><SPAN class="p11 ft2">0</SPAN> </TD> </TR> <TR> <TD class="tr9 td121"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr9 td124"><SPAN class="p93 ft2">1 301</SPAN> </TD> <TD class="tr9 td21"><SPAN class="p76 ft2">–</SPAN> </TD> <TD class="tr9 td268"><SPAN class="p11 ft2">1 600</SPAN> </TD> <TD class="tr9 td58"><SPAN class="p11 ft3">771</SPAN> </TD> <TD class="tr9 td128"><SPAN class="p11 ft3">51</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="id_2"> <P class="p17 ft10">Prop. 2007/08:11 Bilaga 1</P> <P class="p385 ft2">94</P> </DIV> </DIV> </DIV> <DIV id="page_95"> <DIV id="p95dimg1"> <INGENBILD zsrc="GV031195x1.jpg/" id="p95img1"> </DIV> <DIV> <DIV id="id_1"> <TABLE cellpadding=0 cellspacing=0 class="t107"> <TR> <TD class="tr9 td302"><SPAN class="p9 ft2">Fordonsslag</SPAN> </TD> <TD class="tr9 td57"><SPAN class="p9 ft2">Skattevikt,</SPAN> </TD> <TD class="tr9 td58"><SPAN class="p9 ft2">Skatt,</SPAN> </TD> <TD class="tr9 td128"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td302"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td57"><SPAN class="p9 ft2">kilogram</SPAN> </TD> <TD class="tr5 td245"><SPAN class="p9 ft7">kronor</SPAN> </TD> <TD class="tr5 td135"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td302"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td57"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr3 td219"><SPAN class="p9 ft11">grundbelopp tilläggsbelopp</SPAN> </TD> </TR> <TR> <TD class="tr4 td302"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td57"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td58"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td128"><SPAN class="p9 ft2">för varje helt</SPAN> </TD> </TR> <TR> <TD class="tr5 td302"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td57"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td58"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td128"><SPAN class="p9 ft10">hundratal kilo-</SPAN> </TD> </TR> <TR> <TD class="tr5 td302"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td57"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td58"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td128"><SPAN class="p9 ft10">gram över den</SPAN> </TD> </TR> <TR> <TD class="tr4 td302"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td57"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td58"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td128"><SPAN class="p9 ft2">lägsta vikten i</SPAN> </TD> </TR> <TR> <TD class="tr5 td308"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td293"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td245"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td135"><SPAN class="p9 ft7">klassen</SPAN> </TD> </TR> <TR> <TD class="tr7 td302"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td57"><SPAN class="p52 ft2">1 601 – 3 000</SPAN> </TD> <TD class="tr7 td58"><SPAN class="p11 ft3">963</SPAN> </TD> <TD class="tr7 td128"><SPAN class="p11 ft3">90</SPAN> </TD> </TR> <TR> <TD class="tr7 td302"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td57"><SPAN class="p52 ft2">3 001 –</SPAN> </TD> <TD class="tr7 td58"><SPAN class="p11 ft3">2 205</SPAN> </TD> <TD class="tr7 td128"><SPAN class="p11 ft2">0</SPAN> </TD> </TR> </TABLE> <P class="p477 ft10"><SPAN class="ft10">2.</SPAN><SPAN class="ft104">Lätta lastbilar och personbilar klass II som kan</SPAN></P> <TABLE cellpadding=0 cellspacing=0 class="t108"> <TR> <TD class="tr4 td47"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td309"><SPAN class="p9 ft2">drivas med dieselolja</SPAN> </TD> <TD class="tr4 td60"><SPAN class="p64 ft2">0 –</SPAN> </TD> <TD class="tr4 td268"><SPAN class="p24 ft3">1 600</SPAN> </TD> <TD class="tr4 td58"><SPAN class="p19 ft3">1 613</SPAN> </TD> <TD class="tr4 td56"><SPAN class="p24 ft2">0</SPAN> </TD> </TR> <TR> <TD class="tr5 td47"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td309"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr5 td70"><SPAN class="p24 ft7">1 601 – 3 000</SPAN> </TD> <TD class="tr5 td58"><SPAN class="p19 ft3">1 736</SPAN> </TD> <TD class="tr5 td56"><SPAN class="p24 ft3">123</SPAN> </TD> </TR> <TR> <TD class="tr4 td150"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td310"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td296"><SPAN class="p64 ft2">3 001 –</SPAN> </TD> <TD class="tr4 td311"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td245"><SPAN class="p19 ft3">3 461</SPAN> </TD> <TD class="tr4 td136"><SPAN class="p24 ft2">0</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr14 td208"><SPAN class="p52 ft3">Föreslagen lydelse</SPAN> </TD> <TD class="tr14 td60"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr14 td268"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr14 td58"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr14 td56"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td47"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td309"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td60"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td268"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td58"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr15 td56"><SPAN class="p55 ft35">Bilaga</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr4 td312"><SPAN class="p52 ft2">Fordonsskatt</SPAN> </TD> <TD class="tr4 td296"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td311"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td245"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td136"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr11 td208"><SPAN class="p69 ft20">Fordonsslag</SPAN> </TD> <TD class="tr11 td60"><SPAN class="p9 ft20">Skattevikt,</SPAN> </TD> <TD class="tr11 td268"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> <TD class="tr11 td58"><SPAN class="p9 ft20">Skatt,</SPAN> </TD> <TD class="tr11 td56"><SPAN class="p9 ft44">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td47"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td309"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td60"><SPAN class="p9 ft10">kilogram</SPAN> </TD> <TD class="tr5 td268"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr3 td245"><SPAN class="p9 ft19">kronor</SPAN> </TD> <TD class="tr3 td136"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td47"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td309"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td60"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td268"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr5 td230"><SPAN class="p9 ft11">grundbelopp tilläggsbelopp</SPAN> </TD> </TR> <TR> <TD class="tr5 td47"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td309"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td60"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td268"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td58"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td56"><SPAN class="p9 ft7">för varje helt</SPAN> </TD> </TR> <TR> <TD class="tr5 td47"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td309"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td60"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td268"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td58"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td56"><SPAN class="p9 ft7">hundratal</SPAN> </TD> </TR> <TR> <TD class="tr5 td47"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td309"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td60"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td268"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td58"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td56"><SPAN class="p9 ft7">kilogram över</SPAN> </TD> </TR> <TR> <TD class="tr4 td47"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td309"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td60"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td268"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td58"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td56"><SPAN class="p9 ft2">den lägsta</SPAN> </TD> </TR> <TR> <TD class="tr5 td47"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td309"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td60"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td268"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td58"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td56"><SPAN class="p9 ft7">vikten i</SPAN> </TD> </TR> <TR> <TD class="tr4 td150"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td310"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td296"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td311"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td245"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td136"><SPAN class="p9 ft2">klassen</SPAN> </TD> </TR> <TR> <TD class="tr5 td47"><SPAN class="p69 ft7">A</SPAN> </TD> <TD class="tr5 td309"><SPAN class="p69 ft7">Personbilar klass I</SPAN> </TD> <TD class="tr5 td60"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td268"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td58"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td56"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr7 td313"><SPAN class="p69 ft2">1. Personbilar klass I som inte</SPAN> </TD> <TD class="tr7 td268"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td58"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td56"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr7 td47"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td309"><SPAN class="p69 ft10">kan drivas med dieselolja</SPAN> </TD> <TD rowspan=2 class="tr0 td60"><SPAN class="p93 ft2">0 –</SPAN> </TD> <TD rowspan=2 class="tr0 td268"><SPAN class="p11 ft2">900</SPAN> </TD> <TD rowspan=2 class="tr0 td58"><SPAN class="p11 ft2">720</SPAN> </TD> <TD rowspan=2 class="tr0 td56"><SPAN class="p11 ft2">0</SPAN> </TD> </TR> <TR> <TD class="tr26 td47"><SPAN class="p9 ft77">&nbsp;</SPAN> </TD> <TD class="tr26 td309"><SPAN class="p9 ft77">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr7 td47"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td309"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td60"><SPAN class="p93 ft2">901 –</SPAN> </TD> <TD class="tr7 td268"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td58"><SPAN class="p11 ft2">903</SPAN> </TD> <TD class="tr7 td56"><SPAN class="p11 ft2">183</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr22 td313"><SPAN class="p69 ft2"><SPAN class="ft105">2. </SPAN>Personbilar klass I som kan</SPAN> </TD> <TD class="tr22 td268"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr22 td58"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr22 td56"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td47"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td309"><SPAN class="p69 ft5">drivas med dieselolja</SPAN> </TD> <TD rowspan=2 class="tr2 td60"><SPAN class="p93 ft2">0 –</SPAN> </TD> <TD rowspan=2 class="tr2 td268"><SPAN class="p11 ft2">900</SPAN> </TD> <TD rowspan=2 class="tr2 td58"><SPAN class="p11 ft3">2 187</SPAN> </TD> <TD rowspan=2 class="tr2 td56"><SPAN class="p11 ft2">0</SPAN> </TD> </TR> <TR> <TD class="tr26 td47"><SPAN class="p9 ft77">&nbsp;</SPAN> </TD> <TD class="tr26 td309"><SPAN class="p9 ft77">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr7 td47"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td309"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td60"><SPAN class="p93 ft2">901 –</SPAN> </TD> <TD class="tr7 td268"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td58"><SPAN class="p11 ft3">2 741</SPAN> </TD> <TD class="tr7 td56"><SPAN class="p11 ft3">554</SPAN> </TD> </TR> <TR> <TD class="tr36 td47"><SPAN class="p69 ft2">B</SPAN> </TD> <TD class="tr36 td309"><SPAN class="p69 ft2">Lätta bussar</SPAN> </TD> <TD class="tr36 td60"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr36 td268"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr36 td58"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr36 td56"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr2 td208"><SPAN class="p69 ft2">1. Lätta bussar som inte kan</SPAN> </TD> <TD class="tr2 td60"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr2 td268"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr2 td58"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr2 td56"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td47"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td309"><SPAN class="p69 ft2">drivas med dieselolja</SPAN> </TD> <TD class="tr4 td60"><SPAN class="p93 ft2">0 –</SPAN> </TD> <TD class="tr4 td268"><SPAN class="p11 ft2">1 300</SPAN> </TD> <TD class="tr4 td58"><SPAN class="p11 ft2">720</SPAN> </TD> <TD class="tr4 td56"><SPAN class="p11 ft2">0</SPAN> </TD> </TR> <TR> <TD class="tr7 td47"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td309"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr7 td70"><SPAN class="p11 ft2">1 301 – 1 600</SPAN> </TD> <TD class="tr7 td58"><SPAN class="p11 ft3">903</SPAN> </TD> <TD class="tr7 td56"><SPAN class="p11 ft3">164</SPAN> </TD> </TR> <TR> <TD class="tr7 td47"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td309"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr7 td70"><SPAN class="p11 ft2">1 601 – 3 000</SPAN> </TD> <TD class="tr7 td58"><SPAN class="p11 ft3">1 396</SPAN> </TD> <TD class="tr7 td56"><SPAN class="p11 ft3">131</SPAN> </TD> </TR> <TR> <TD class="tr7 td47"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td309"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr7 td70"><SPAN class="p11 ft2">3 001 – 3 500</SPAN> </TD> <TD class="tr7 td58"><SPAN class="p11 ft3">3 197</SPAN> </TD> <TD class="tr7 td56"><SPAN class="p11 ft2">0</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="id_2"> <P class="p40 ft10">Prop. 2007/08:11 Bilaga 1</P> <P class="p385 ft2">95</P> </DIV> </DIV> </DIV> <DIV id="page_96"> <DIV id="p96dimg1"> <INGENBILD zsrc="GV031196x1.jpg/" id="p96img1"> </DIV> <DIV> <DIV id="id_1"> <TABLE cellpadding=0 cellspacing=0 class="t109"> <TR> <TD class="tr5 td314"><SPAN class="p478 ft14">Fordonsslag</SPAN> </TD> <TD colspan=2 class="tr5 td184"><SPAN class="p10 ft10">Skattevikt,</SPAN> </TD> <TD class="tr5 td58"><SPAN class="p9 ft10">Skatt,</SPAN> </TD> <TD class="tr5 td56"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td314"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td46"><SPAN class="p10 ft11">kilogram</SPAN> </TD> <TD class="tr5 td244"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr3 td245"><SPAN class="p9 ft19">kronor</SPAN> </TD> <TD class="tr3 td136"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td314"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td46"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td244"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr3 td230"><SPAN class="p9 ft11">grundbelopp tilläggsbelopp</SPAN> </TD> </TR> <TR> <TD class="tr4 td314"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td46"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td244"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td58"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td56"><SPAN class="p9 ft2">för varje helt</SPAN> </TD> </TR> <TR> <TD class="tr5 td314"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td46"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td244"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td58"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td56"><SPAN class="p9 ft7">hundratal</SPAN> </TD> </TR> <TR> <TD class="tr5 td314"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td46"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td244"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td58"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td56"><SPAN class="p9 ft7">kilogram över</SPAN> </TD> </TR> <TR> <TD class="tr4 td314"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td46"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td244"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td58"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td56"><SPAN class="p9 ft2">den lägsta</SPAN> </TD> </TR> <TR> <TD class="tr5 td314"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td46"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td244"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td58"><SPAN class="p9 ft8">&nbsp;</SPAN> </TD> <TD class="tr5 td56"><SPAN class="p9 ft7">vikten i</SPAN> </TD> </TR> <TR> <TD class="tr4 td315"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td316"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td249"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td245"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td136"><SPAN class="p9 ft2">klassen</SPAN> </TD> </TR> <TR> <TD class="tr3 td314"><SPAN class="p479 ft19">2. Lätta bussar som kan</SPAN> </TD> <TD class="tr3 td46"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td244"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td58"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> <TD class="tr3 td56"><SPAN class="p9 ft6">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td314"><SPAN class="p479 ft2">drivas med dieselolja</SPAN> </TD> <TD class="tr4 td46"><SPAN class="p226 ft2">0</SPAN> </TD> <TD class="tr4 td244"><SPAN class="p9 ft3"><SPAN class="ft2">– </SPAN>1 300</SPAN> </TD> <TD class="tr4 td58"><SPAN class="p11 ft3">2 187</SPAN> </TD> <TD class="tr4 td56"><SPAN class="p11 ft2">0</SPAN> </TD> </TR> <TR> <TD class="tr7 td314"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td46"><SPAN class="p226 ft3">1 301</SPAN> </TD> <TD class="tr7 td244"><SPAN class="p9 ft3">– 1 600</SPAN> </TD> <TD class="tr7 td58"><SPAN class="p11 ft3">2 339</SPAN> </TD> <TD class="tr7 td56"><SPAN class="p11 ft3">59</SPAN> </TD> </TR> <TR> <TD class="tr7 td314"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td46"><SPAN class="p226 ft2">1 601</SPAN> </TD> <TD class="tr7 td244"><SPAN class="p9 ft2">– 3 000</SPAN> </TD> <TD class="tr7 td58"><SPAN class="p11 ft3">2 517</SPAN> </TD> <TD class="tr7 td56"><SPAN class="p11 ft3">178</SPAN> </TD> </TR> <TR> <TD class="tr7 td314"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td46"><SPAN class="p226 ft2">3 001</SPAN> </TD> <TD class="tr7 td244"><SPAN class="p9 ft2">– 3 500</SPAN> </TD> <TD class="tr7 td58"><SPAN class="p11 ft3">5 018</SPAN> </TD> <TD class="tr7 td56"><SPAN class="p11 ft2">0</SPAN> </TD> </TR> </TABLE> <P class="p480 ft2">C Lätta lastbilar och personbilar klass II</P> <P class="p481 ft11"><SPAN class="ft10">1.</SPAN><SPAN class="ft106">Lätta lastbilar och personbilar klass II som inte kan drivas med</SPAN></P> <TABLE cellpadding=0 cellspacing=0 class="t110"> <TR> <TD class="tr2 td121"><SPAN class="p9 ft2">dieselolja</SPAN> </TD> <TD class="tr2 td137"><SPAN class="p55 ft2">0</SPAN> </TD> <TD class="tr2 td138"><SPAN class="p1 ft2">– 1 300</SPAN> </TD> <TD class="tr2 td73"><SPAN class="p11 ft2">720</SPAN> </TD> <TD class="tr2 td56"><SPAN class="p11 ft2">0</SPAN> </TD> </TR> <TR> <TD class="tr9 td121"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr9 td137"><SPAN class="p55 ft2">1 301</SPAN> </TD> <TD class="tr9 td138"><SPAN class="p1 ft2">– 1 600</SPAN> </TD> <TD class="tr9 td73"><SPAN class="p11 ft3">903</SPAN> </TD> <TD class="tr9 td56"><SPAN class="p11 ft3">164</SPAN> </TD> </TR> <TR> <TD class="tr7 td121"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td137"><SPAN class="p55 ft2">1 601</SPAN> </TD> <TD class="tr7 td138"><SPAN class="p1 ft2">– 3 000</SPAN> </TD> <TD class="tr7 td73"><SPAN class="p11 ft3">1 396</SPAN> </TD> <TD class="tr7 td56"><SPAN class="p11 ft3">131</SPAN> </TD> </TR> <TR> <TD class="tr7 td121"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr7 td137"><SPAN class="p55 ft2">3 001</SPAN> </TD> <TD class="tr7 td138"><SPAN class="p1 ft2">–</SPAN> </TD> <TD class="tr7 td73"><SPAN class="p11 ft3">3 197</SPAN> </TD> <TD class="tr7 td56"><SPAN class="p11 ft2">0</SPAN> </TD> </TR> </TABLE> <P class="p482 ft2"><SPAN class="ft2">2.</SPAN><SPAN class="ft107">Lätta lastbilar och personbilar klass II som kan drivas med</SPAN></P> <TABLE cellpadding=0 cellspacing=0 class="t111"> <TR> <TD class="tr11 td6"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td209"><SPAN class="p26 ft21">dieselolja</SPAN> </TD> <TD class="tr11 td107"><SPAN class="p93 ft21">0</SPAN> </TD> <TD class="tr11 td250"><SPAN class="p76 ft68"><SPAN class="ft21">– </SPAN>1 300</SPAN> </TD> <TD class="tr11 td73"><SPAN class="p11 ft68">2 187</SPAN> </TD> <TD class="tr11 td124"><SPAN class="p19 ft21">0</SPAN> </TD> </TR> <TR> <TD class="tr5 td6"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td209"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr5 td107"><SPAN class="p93 ft3">1 301</SPAN> </TD> <TD class="tr5 td250"><SPAN class="p76 ft3">– 1 600</SPAN> </TD> <TD class="tr5 td73"><SPAN class="p11 ft3">2 339</SPAN> </TD> <TD class="tr5 td124"><SPAN class="p19 ft3">59</SPAN> </TD> </TR> <TR> <TD class="tr4 td6"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td209"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr4 td107"><SPAN class="p93 ft2">1 601</SPAN> </TD> <TD class="tr4 td250"><SPAN class="p76 ft2">– 3 000</SPAN> </TD> <TD class="tr4 td73"><SPAN class="p11 ft3">2 517</SPAN> </TD> <TD class="tr4 td124"><SPAN class="p19 ft3">178</SPAN> </TD> </TR> <TR> <TD class="tr9 td225"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr9 td252"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr9 td291"><SPAN class="p93 ft2">3 001</SPAN> </TD> <TD class="tr9 td255"><SPAN class="p76 ft2">–</SPAN> </TD> <TD class="tr9 td256"><SPAN class="p11 ft3">5 018</SPAN> </TD> <TD class="tr9 td294"><SPAN class="p19 ft2">0</SPAN> </TD> </TR> <TR> <TD class="tr3 td6"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr11 td252"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr3 td107"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr3 td250"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr3 td73"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr3 td124"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p483 ft2">Denna lag träder i kraft den 1 januari 2008.</P> </DIV> <DIV id="id_2"> <P class="p17 ft10">Prop. 2007/08:11 Bilaga 1</P> <P class="p385 ft2">96</P> </DIV> </DIV> </DIV> <DIV id="page_97"> <DIV> <DIV id="id_1"> <P class="p17 ft1">Förteckning över remissinstanserna</P> <P class="p484 ft3">Remissinstanser som lämnat synpunkter</P> <P class="p353 ft7">Statens folkhälsoinstitut, Lotteriinspektionen, Statens energimyndighet, Verket för näringslivsutveckling, Vägverket, AB Trav och Galopp, Bil Sweden, Gröna Bilister, House of Prince AB, <NOBR>IOGT-NTO,</NOBR> Lantbrukarnas Riksförbund, Philip Morris AB, Svensk Energi, Svensk Fjärrvärme, Svenska Bussbranschens Riksförbund, Svenska Naturskyddsföreningen, Svenskt Näringsliv, Sveriges Bryggerier samt Sveriges Åkeriföretag.</P> <P class="p352 ft3">Remissinstanser som avstått från att lämna synpunkter</P> <P class="p353 ft2">Systembolaget, Tullverket, Skatteverket, Naturvårdsverket, Konkurrensverket, Institutet för tillväxtpolitiska studier samt Svenska Petroleum Institutet.</P> <P class="p484 ft3">Remissinstanser som inte avhörts</P> <P class="p485 ft10">British American Tobacco Nordic Sweden Branch, Företagarnas Riksorganisation, Gallaher Sweden AB, Gröna näringens riksorganisation, LRF Skogsägarna, Motormännens Riksförbund, Sprit- och vinleverantörsföreningen, Swedish Match samt Vattenbrukarnas Riksförbund.</P> <P class="p486 ft3">Övriga yttranden</P> <P class="p487 ft2">AB Svenska Shell, E.ON Sverige AB, Handelns Utredningsinstitut, Miljöfordon Syd, Preem Petroleum AB, Projekt Basindustririket, Svenska Gasföreningen samt Svensk Dagligvaruhandel.</P> </DIV> <DIV id="id_2"> <P class="p17 ft2">Prop. 2007/08:11</P> <P class="p27 ft2">97</P> </DIV> </DIV> </DIV> <DIV id="page_98"> <DIV id="p98dimg1"> <INGENBILD zsrc="GV031198x1.jpg/" id="p98img1"> </DIV> <TABLE cellpadding=0 cellspacing=0 class="t112"> <TR> <TD class="tr1 td79"><SPAN class="p9 ft1">Finansdepartementet</SPAN> </TD> <TD class="tr1 td29"><SPAN class="p9 ft11">Prop. 2007/08:11</SPAN> </TD> </TR> <TR> <TD class="tr3 td79"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> <TD class="tr3 td29"><SPAN class="p9 ft5">Bilaga 2</SPAN> </TD> </TR> <TR> <TD class="tr2 td79"><SPAN class="p9 ft2">Utdrag ur protokoll vid regeringssammanträde den 4 oktober 2007</SPAN> </TD> <TD class="tr2 td29"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td79"><SPAN class="p9 ft10">Närvarande: Statsministern Reinfeldt, statsråden Olofsson, Odell, Bildt,</SPAN> </TD> <TD class="tr15 td29"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td79"><SPAN class="p9 ft10">Ask, Husmark Pehrsson, Leijonborg, Larsson, Erlandsson, Torstensson,</SPAN> </TD> <TD class="tr5 td29"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td79"><SPAN class="p9 ft2">Carlgren, Hägglund, Björklund, Carlsson, Littorin, Borg, Malmström,</SPAN> </TD> <TD class="tr4 td29"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td79"><SPAN class="p9 ft7">Billström, Adelsohn Liljeroth, Tolgfors, Björling</SPAN> </TD> <TD class="tr5 td29"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td79"><SPAN class="p9 ft2">Föredragande: statsrådet Borg</SPAN> </TD> <TD class="tr15 td29"><SPAN class="p9 ft4">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p488 ft11">Regeringen beslutar proposition 2007/08:11 Vissa punktskattefrågor m.m. med anledning av budgetpropositionen för 2008</P> <P class="p489 ft2">98</P> </DIV> </div><style> TD,TD.p2h { zzzfont-size:90%; zzzmargin-right:2px; zzzoverflow:visable; zzzword-wrap: break-word; } P { zdisplay:block; } .divbreak { clear:both; display:block; zwidth: 100%; zheight: 1px; zword-wrap: break-word; } .xecp { display:block; margin: 0px !important; padding: 0px !important; } .ec { border-style:solid; border-width:1px; display:block; margin: 0px !important; padding: 0px !important; } .TOPS { overflow:visable; margin:2px; width:690px !important; } </style> 0 0 Riksdagen antar regeringens förslag till 2. lag om ändring i lagen (1991:1482) om lotteriskatt, 3. lag om ändring i lagen (1994:1551) om frihet från skatt vid import, m.m., 4. lag om ändring i lagen (1994:1563) om tobaksskatt, 5. lag om ändring i lagen (1994:1564) om alkoholskatt, 6. lag om ändring i lagen (1994:1776) om skatt på energi, 7. lag om ändring i inkomstskattelagen (1999:1229), 8. lag om ändring i lagen (2000:466) om skatt på termisk effekt i kärnkraftsreaktorer, 9. lag om ändring i lagen (2004:228) om beskattning av viss privatinförsel av tobaksvaror, 11. lag om ändring i vägtrafikskattelagen (2006:227), 12. lag om ändring i lagen (2006:228) med särskilda bestämmelser om fordonsskatt. Delvis bifall Delvis bifall 2007/08:SkU17 ? Röstning 0 0.1 Riksdagen antar regeringens förslag till 2. lag om ändring i lagen (1991:1482) om lotteriskatt, 3. lag om ändring i lagen (1994:1551) om frihet från skatt vid import, m.m., 4. lag om ändring i lagen (1994:1563) om tobaksskatt, 5. lag om ändring i lagen (1994:1564) om alkoholskatt, 6. lag om ändring i lagen (1994:1776) om skatt på energi, 7. lag om ändring i inkomstskattelagen (1999:1229), 8. lag om ändring i lagen (2000:466) om skatt på termisk effekt i kärnkraftsreaktorer, 9. lag om ändring i lagen (2004:228) om beskattning av viss privatinförsel av tobaksvaror, 11. lag om ändring i vägtrafikskattelagen (2006:227), 12. lag om ändring i lagen (2006:228) med särskilda bestämmelser om fordonsskatt. Bifall Delvis bifall 2007/08:SkU10 ? Röstning INL Inlämning 2007-10-09 00:00:00 inträffat 60 hantering REG Registrering 2007-10-09 00:00:00 inträffat 70 hantering B Bordläggning 2007-10-16 00:00:00 inträffat 2 hanvisning HÄN Hänvisning 2007-10-17 00:00:00 inträffat 3 hanvisning MOT Motionstid slutar 2007-10-31 00:00:00 inträffat 4 hanvisning inlamnatav Inlämnat av Finansdepartementet 2014-11-23 21:40:56 statustext statustext Ärendet är avslutat GV0311 2017-10-19 16:33:13 tilldelat Tilldelat Skatteutskottet 2014-11-23 21:40:56 GV0311 prop_200708__11.pdf 375870 pdf Vissa punktskattefrågor m.m. med anledning av budgetpropositionen för 2008 https://data.riksdagen.se/fil/E75E1988-955A-433D-9284-BB6F869E974D behandlas_i 2007/08:SkU10 GV01SkU10 bet 2007/08 SkU10 Reformerad beskattning av bostäder Betänkande behandlas_i 2007/08:SkU17 GV01SkU17 bet 2007/08 SkU17 Vissa punktskattefrågor m.m. med anledning av budgetpropositionen för 2008 Betänkande följdmotion av Claes-Göran Brandin och Kenneth G Forslund (S)<br/> med anledning av prop. 2007/08:11<br/> Vissa punktskattefrågor m.m. med anledning av budgetpropositionen för 2008 GV02Sk3 mot 2007/08 Sk3 Vissa punktskattefrågor m.m. med anledning av budgetpropositionen för 2008 av Claes-Göran Brandin och Kenneth G Forslund (S) Motion följdmotion av Helena Leander m.fl. (MP)<br/> med anledning av prop. 2007/08:11<br/> Vissa punktskattefrågor m.m. med anledning av budgetpropositionen för 2008 GV02Sk5 mot 2007/08 Sk5 Vissa punktskattefrågor m.m. med anledning av budgetpropositionen för 2008 av Helena Leander m.fl. (MP) Motion följdmotion av Lars Johansson m.fl. (S)<br/> med anledning av prop. 2007/08:11<br/> Vissa punktskattefrågor m.m. med anledning av budgetpropositionen för 2008 GV02Sk4 mot 2007/08 Sk4 Vissa punktskattefrågor m.m. med anledning av budgetpropositionen för 2008 av Lars Johansson m.fl. (S) Motion följdmotion av Marie Engström m.fl. (V)<br/> med anledning av prop. 2007/08:11<br/> Vissa punktskattefrågor m.m. med anledning av budgetpropositionen för 2008 GV02Sk1 mot 2007/08 Sk1 Vissa punktskattefrågor m.m. med anledning av budgetpropositionen för 2008 av Marie Engström m.fl. (V) Motion följdmotion av Marie Nordén och Claes-Göran Brandin (S)<br/> med anledning av prop. 2007/08:11<br/> Vissa punktskattefrågor m.m. med anledning av budgetpropositionen för 2008 GV02Sk2 mot 2007/08 Sk2 Vissa punktskattefrågor m.m. med anledning av budgetpropositionen för 2008 av Marie Nordén och Claes-Göran Brandin (S) Motion