2285896 GV03121 2007/08 121 prop prop prop Proposition 2007/08:121 Proposition Proposition FI SkU 121 0 2008-03-20 00:00:00 2024-08-06 07:38:27 2008-03-20 00:00:00 Nedsatt koldioxidskatt för bränslen som förbrukas i anläggningar som omfattas av EU:s handel med utsläppsrätter hämtad_2 html-ec https://data.riksdagen.se/dokument/GV03121/text https://data.riksdagen.se/dokument/GV03121 https://data.riksdagen.se/dokumentstatus/GV03121 <div style="margin:3px;"> <STYLE type="text/css"> body {margin-top: 0px;margin-left: 0px;} #page_1 {position:relative; overflow: hidden;z:b;margin:8px 0px 43px 10px ;padding: 0px;border: none;width: 992px;} #page_1 #p1dimg1 {position:absolute;top:0px;left:672px;z-index:-1;width:55px;height:96px;} #page_1 #p1dimg1 #p1img1 {width:55px;height:96px;} #page_2 {position:relative; overflow: hidden;z:b;margin:15px 0px 43px 10px ;padding: 0px;border: none;width: 811px;} #page_2 #id_1 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 451px;overflow: hidden;} #page_2 #id_2 {float:left;border:none;z:b;margin:2px 0px 0px 10px ;padding: 0px;border:none;width: 315px;overflow: hidden;} #page_3 {position:relative; overflow: hidden;z:b;margin:15px 0px 43px 10px ;padding: 0px;border: none;width: 766px;} #page_4 {position:relative; overflow: hidden;z:b;margin:14px 0px 43px 10px ;padding: 0px;border: none;width: 992px;} #page_5 {position:relative; overflow: hidden;z:b;margin:15px 0px 43px 10px ;padding: 0px;border: none;width: 811px;} #page_5 #id_1 {border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 766px;overflow: hidden;} #page_5 #id_2 {border:none;z:b;margin:4px 0px 0px 10px ;padding: 0px;border:none;width: 451px;overflow: hidden;} #page_5 #id_2 #id_2_1 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 135px;overflow: hidden;} #page_5 #id_2 #id_2_2 {float:left;border:none;z:b;margin:2px 0px 0px 10px ;padding: 0px;border:none;width: 180px;overflow: hidden;} #page_5 #id_3 {border:none;z:b;margin:41px 0px 0px 10px ;padding: 0px;border:none;width: 180px;overflow: hidden;} #page_5 #p5dimg1 {position:absolute;top:588px;left:0px;z-index:-1;width:411px;height:1px;font-size: 1px !important;l-h:nHeight;} #page_5 #p5dimg1 #p5img1 {width:411px;height:1px;} #page_6 {position:relative; overflow: hidden;z:b;margin:15px 0px 43px 10px ;padding: 0px;border: none;width: 811px;} #page_6 #id_1 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 496px;overflow: hidden;} #page_6 #id_2 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 315px;overflow: hidden;} #page_7 {position:relative; overflow: hidden;z:b;margin:15px 0px 43px 10px ;padding: 0px;border: none;width: 811px;} #page_7 #id_1 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 451px;overflow: hidden;} #page_7 #id_2 {float:left;border:none;z:b;margin:2px 0px 0px 10px ;padding: 0px;border:none;width: 315px;overflow: hidden;} #page_8 {position:relative; overflow: hidden;z:b;margin:15px 0px 43px 10px ;padding: 0px;border: none;width: 992px;} #page_8 #tx1 {position:absolute;top:271px;left:462px;width:263px;height:150px;} #page_8 #tx2 {position:absolute;top:496px;left:462px;width:263px;height:243px;} #page_9 {position:relative; overflow: hidden;z:b;margin:15px 0px 43px 10px ;padding: 0px;border: none;width: 766px;} #page_9 #id_1 {float:left;border:none;z:b;margin:11px 0px 0px 10px ;padding: 0px;border:none;width: 270px;overflow: hidden;} #page_9 #id_2 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 496px;overflow: hidden;} #page_10 {position:relative; overflow: hidden;z:b;margin:15px 0px 43px 10px ;padding: 0px;border: none;width: 541px;} #page_10 #id_1 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 270px;overflow: hidden;} #page_10 #id_2 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 315px;overflow: hidden;} #page_11 {position:relative; overflow: hidden;z:b;margin:15px 0px 43px 10px ;padding: 0px;border: none;width: 992px;} #page_11 #id_1 {border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 766px;overflow: hidden;} #page_11 #id_1 #id_1_1 {float:left;border:none;z:b;margin:6px 0px 0px 10px ;padding: 0px;border:none;width: 225px;overflow: hidden;} #page_11 #id_1 #id_1_2 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 270px;overflow: hidden;} #page_11 #id_1 #id_1_3 {float:left;border:none;z:b;margin:1px 0px 0px 10px ;padding: 0px;border:none;width: 315px;overflow: hidden;} #page_11 #id_2 {border:none;z:b;margin:7px 0px 0px 10px ;padding: 0px;border:none;width: 541px;overflow: hidden;} #page_11 #id_3 {border:none;z:b;margin:1px 0px 0px 10px ;padding: 0px;border:none;width: 451px;overflow: hidden;} #page_11 #id_3 #id_3_1 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 225px;overflow: hidden;} #page_11 #id_3 #id_3_2 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 225px;overflow: hidden;} #page_11 #id_4 {border:none;z:b;margin:7px 0px 0px 10px ;padding: 0px;border:none;width: 947px;overflow: hidden;} #page_11 #p11dimg1 {position:absolute;top:645px;left:168px;z-index:-1;width:124px;height:1px;font-size: 1px !important;l-h:nHeight;} #page_11 #p11dimg1 #p11img1 {width:124px;height:1px;} #page_12 {position:relative; overflow: hidden;z:b;margin:15px 0px 43px 10px ;padding: 0px;border: none;width: 992px;} #page_12 #p12dimg1 {position:absolute;top:661px;left:147px;z-index:-1;width:394px;height:96px;} #page_12 #p12dimg1 #p12img1 {width:394px;height:96px;} #page_13 {position:relative; overflow: hidden;z:b;margin:15px 0px 43px 10px ;padding: 0px;border: none;width: 766px;} #page_14 {position:relative; overflow: hidden;z:b;margin:15px 0px 43px 10px ;padding: 0px;border: none;width: 811px;} #page_14 #id_1 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 451px;overflow: hidden;} #page_14 #id_2 {float:left;border:none;z:b;margin:1px 0px 0px 10px ;padding: 0px;border:none;width: 315px;overflow: hidden;} #page_15 {position:relative; overflow: hidden;z:b;margin:15px 0px 43px 10px ;padding: 0px;border: none;width: 766px;} #page_16 {position:relative; overflow: hidden;z:b;margin:15px 0px 43px 10px ;padding: 0px;border: none;width: 992px;} #page_17 {position:relative; overflow: hidden;z:b;margin:15px 0px 43px 10px ;padding: 0px;border: none;width: 766px;} #page_17 #id_1 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 451px;overflow: hidden;} #page_17 #id_2 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 315px;overflow: hidden;} #page_18 {position:relative; overflow: hidden;z:b;margin:15px 0px 43px 10px ;padding: 0px;border: none;width: 811px;} #page_18 #id_1 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 496px;overflow: hidden;} #page_18 #id_2 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 315px;overflow: hidden;} #page_19 {position:relative; overflow: hidden;z:b;margin:15px 0px 43px 10px ;padding: 0px;border: none;width: 766px;} #page_19 #id_1 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 451px;overflow: hidden;} #page_19 #id_2 {float:left;border:none;z:b;margin:1px 0px 0px 10px ;padding: 0px;border:none;width: 315px;overflow: hidden;} #page_20 {position:relative; overflow: hidden;z:b;margin:15px 0px 43px 10px ;padding: 0px;border: none;width: 811px;} #page_20 #id_1 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 496px;overflow: hidden;} #page_20 #id_2 {float:left;border:none;z:b;margin:1px 0px 0px 10px ;padding: 0px;border:none;width: 315px;overflow: hidden;} #page_21 {position:relative; overflow: hidden;z:b;margin:15px 0px 43px 10px ;padding: 0px;border: none;width: 992px;} #page_21 #id_1 {border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 586px;overflow: hidden;} #page_21 #id_1 #id_1_1 {float:left;border:none;z:b;margin:2px 0px 0px 10px ;padding: 0px;border:none;width: 451px;overflow: hidden;} #page_21 #id_1 #id_1_2 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 90px;overflow: hidden;} #page_21 #id_2 {border:none;z:b;margin:3px 0px 0px 10px ;padding: 0px;border:none;width: 947px;overflow: hidden;} #page_22 {position:relative; overflow: hidden;z:b;margin:15px 0px 43px 10px ;padding: 0px;border: none;width: 811px;} #page_22 #id_1 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 451px;overflow: hidden;} #page_22 #id_2 {float:left;border:none;z:b;margin:2px 0px 0px 10px ;padding: 0px;border:none;width: 315px;overflow: hidden;} #page_23 {position:relative; overflow: hidden;z:b;margin:15px 0px 43px 10px ;padding: 0px;border: none;width: 631px;} #page_23 #id_1 {border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 586px;overflow: hidden;} #page_23 #id_2 {border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 496px;overflow: hidden;} #page_23 #id_2 #id_2_1 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 135px;overflow: hidden;} #page_23 #id_2 #id_2_2 {float:left;border:none;z:b;margin:8px 0px 0px 10px ;padding: 0px;border:none;width: 270px;overflow: hidden;} #page_23 #id_3 {border:none;z:b;margin:2px 0px 0px 10px ;padding: 0px;border:none;width: 586px;overflow: hidden;} #page_23 #p23dimg1 {position:absolute;top:60px;left:0px;z-index:-1;width:409px;height:1px;font-size: 1px !important;l-h:nHeight;} #page_23 #p23dimg1 #p23img1 {width:409px;height:1px;} #page_24 {position:relative; overflow: hidden;z:b;margin:15px 0px 43px 10px ;padding: 0px;border: none;width: 811px;} #page_24 #id_1 {border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 586px;overflow: hidden;} #page_24 #id_2 {border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 766px;overflow: hidden;} #page_24 #id_2 #id_2_1 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 135px;overflow: hidden;} #page_24 #id_2 #id_2_2 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 45px;overflow: hidden;} #page_24 #id_2 #id_2_3 {float:left;border:none;z:b;margin:21px 0px 0px 10px ;padding: 0px;border:none;width: 496px;overflow: hidden;} #page_24 #id_3 {border:none;z:b;margin:11px 0px 0px 10px ;padding: 0px;border:none;width: 766px;overflow: hidden;} #page_24 #p24dimg1 {position:absolute;top:60px;left:0px;z-index:-1;width:411px;height:266px;} #page_24 #p24dimg1 #p24img1 {width:411px;height:266px;} #page_25 {position:relative; overflow: hidden;z:b;margin:15px 0px 43px 10px ;padding: 0px;border: none;width: 631px;} #page_25 #id_1 {border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 586px;overflow: hidden;} #page_25 #id_2 {border:none;z:b;margin:3px 0px 0px 10px ;padding: 0px;border:none;width: 586px;overflow: hidden;} #page_25 #id_2 #id_2_1 {float:left;border:none;z:b;margin:2px 0px 0px 10px ;padding: 0px;border:none;width: 90px;overflow: hidden;} #page_25 #id_2 #id_2_2 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 496px;overflow: hidden;} #page_26 {position:relative; overflow: hidden;z:b;margin:15px 0px 43px 10px ;padding: 0px;border: none;width: 811px;} #page_26 #id_1 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 451px;overflow: hidden;} #page_26 #id_2 {float:left;border:none;z:b;margin:2px 0px 0px 10px ;padding: 0px;border:none;width: 315px;overflow: hidden;} #page_27 {position:relative; overflow: hidden;z:b;margin:15px 0px 43px 10px ;padding: 0px;border: none;width: 811px;} #page_27 #id_1 {border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 586px;overflow: hidden;} #page_27 #id_1 #id_1_1 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 451px;overflow: hidden;} #page_27 #id_1 #id_1_2 {float:left;border:none;z:b;margin:2px 0px 0px 10px ;padding: 0px;border:none;width: 90px;overflow: hidden;} #page_27 #id_2 {border:none;z:b;margin:2px 0px 0px 10px ;padding: 0px;border:none;width: 451px;overflow: hidden;} #page_27 #id_2 #id_2_1 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 270px;overflow: hidden;} #page_27 #id_2 #id_2_2 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 225px;overflow: hidden;} #page_27 #id_3 {border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 180px;overflow: hidden;} #page_28 {position:relative; overflow: hidden;z:b;margin:15px 0px 43px 10px ;padding: 0px;border: none;width: 811px;} #page_28 #id_1 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 225px;overflow: hidden;} #page_28 #id_2 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 270px;overflow: hidden;} #page_28 #id_3 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 315px;overflow: hidden;} #page_29 {position:relative; overflow: hidden;z:b;margin:15px 0px 43px 10px ;padding: 0px;border: none;width: 766px;} #page_29 #id_1 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 270px;overflow: hidden;} #page_29 #id_2 {float:left;border:none;z:b;margin:1px 0px 0px 10px ;padding: 0px;border:none;width: 496px;overflow: hidden;} #page_30 {position:relative; overflow: hidden;z:b;margin:15px 0px 43px 10px ;padding: 0px;border: none;width: 811px;} #page_30 #id_1 {border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 451px;overflow: hidden;} #page_30 #id_1 #id_1_1 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 315px;overflow: hidden;} #page_30 #id_1 #id_1_2 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 90px;overflow: hidden;} #page_30 #id_2 {border:none;z:b;margin:2px 0px 0px 10px ;padding: 0px;border:none;width: 451px;overflow: hidden;} #page_30 #id_2 #id_2_1 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 225px;overflow: hidden;} #page_30 #id_2 #id_2_2 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 225px;overflow: hidden;} #page_30 #id_3 {border:none;z:b;margin:6px 0px 0px 10px ;padding: 0px;border:none;width: 541px;overflow: hidden;} #page_30 #id_4 {border:none;z:b;margin:2px 0px 0px 10px ;padding: 0px;border:none;width: 451px;overflow: hidden;} #page_30 #id_4 #id_4_1 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 225px;overflow: hidden;} #page_30 #id_4 #id_4_2 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 225px;overflow: hidden;} #page_30 #id_5 {border:none;z:b;margin:6px 0px 0px 10px ;padding: 0px;border:none;width: 541px;overflow: hidden;} #page_30 #id_6 {border:none;z:b;margin:1px 0px 0px 10px ;padding: 0px;border:none;width: 451px;overflow: hidden;} #page_30 #id_6 #id_6_1 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 270px;overflow: hidden;} #page_30 #id_6 #id_6_2 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 225px;overflow: hidden;} #page_30 #id_7 {border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 225px;overflow: hidden;} #page_31 {position:relative; overflow: hidden;z:b;margin:15px 0px 43px 10px ;padding: 0px;border: none;width: 766px;} #page_31 #id_1 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 451px;overflow: hidden;} #page_31 #id_2 {float:left;border:none;z:b;margin:2px 0px 0px 10px ;padding: 0px;border:none;width: 315px;overflow: hidden;} #page_31 #p31dimg1 {position:absolute;top:203px;left:0px;z-index:-1;width:124px;height:1px;font-size: 1px !important;l-h:nHeight;} #page_31 #p31dimg1 #p31img1 {width:124px;height:1px;} #page_32 {position:relative; overflow: hidden;z:b;margin:15px 0px 43px 10px ;padding: 0px;border: none;width: 811px;} #page_32 #id_1 {float:left;border:none;z:b;margin:2px 0px 0px 10px ;padding: 0px;border:none;width: 496px;overflow: hidden;} #page_32 #id_2 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 315px;overflow: hidden;} #page_33 {position:relative; overflow: hidden;z:b;margin:15px 0px 43px 10px ;padding: 0px;border: none;width: 992px;} #page_34 {position:relative; overflow: hidden;z:b;margin:15px 0px 43px 10px ;padding: 0px;border: none;width: 811px;} #page_34 #id_1 {border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 586px;overflow: hidden;} #page_34 #id_1 #id_1_1 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 451px;overflow: hidden;} #page_34 #id_1 #id_1_2 {float:left;border:none;z:b;margin:2px 0px 0px 10px ;padding: 0px;border:none;width: 90px;overflow: hidden;} #page_34 #id_2 {border:none;z:b;margin:4px 0px 0px 10px ;padding: 0px;border:none;width: 451px;overflow: hidden;} #page_34 #id_2 #id_2_1 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 135px;overflow: hidden;} #page_34 #id_2 #id_2_2 {float:left;border:none;z:b;margin:2px 0px 0px 10px ;padding: 0px;border:none;width: 180px;overflow: hidden;} #page_34 #id_3 {border:none;z:b;margin:44px 0px 0px 10px ;padding: 0px;border:none;width: 225px;overflow: hidden;} #page_34 #p34dimg1 {position:absolute;top:560px;left:0px;z-index:-1;width:411px;height:1px;font-size: 1px !important;l-h:nHeight;} #page_34 #p34dimg1 #p34img1 {width:411px;height:1px;} #page_35 {position:relative; overflow: hidden;z:b;margin:15px 0px 43px 10px ;padding: 0px;border: none;width: 811px;} #page_35 #id_1 {border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 766px;overflow: hidden;} #page_35 #id_2 {border:none;z:b;margin:4px 0px 0px 10px ;padding: 0px;border:none;width: 496px;overflow: hidden;} #page_35 #id_2 #id_2_1 {float:left;border:none;z:b;margin:2px 0px 0px 10px ;padding: 0px;border:none;width: 90px;overflow: hidden;} #page_35 #id_2 #id_2_2 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 270px;overflow: hidden;} #page_35 #id_3 {border:none;z:b;margin:4px 0px 0px 10px ;padding: 0px;border:none;width: 586px;overflow: hidden;} #page_36 {position:relative; overflow: hidden;z:b;margin:15px 0px 43px 10px ;padding: 0px;border: none;width: 811px;} #page_37 {position:relative; overflow: hidden;z:b;margin:15px 0px 43px 10px ;padding: 0px;border: none;width: 766px;} #page_38 {position:relative; overflow: hidden;z:b;margin:15px 0px 43px 10px ;padding: 0px;border: none;width: 586px;} #page_39 {position:relative; overflow: hidden;z:b;margin:15px 0px 43px 10px ;padding: 0px;border: none;width: 992px;} #page_39 #id_1 {border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 766px;overflow: hidden;} #page_39 #id_1 #id_1_1 {float:left;border:none;z:b;margin:99px 0px 0px 10px ;padding: 0px;border:none;width: 225px;overflow: hidden;} #page_39 #id_1 #id_1_2 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 541px;overflow: hidden;} #page_39 #id_2 {border:none;z:b;margin:7px 0px 0px 10px ;padding: 0px;border:none;width: 947px;overflow: hidden;} #page_40 {position:relative; overflow: hidden;z:b;margin:15px 0px 43px 10px ;padding: 0px;border: none;width: 992px;} #page_40 #id_1 {border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 586px;overflow: hidden;} #page_40 #id_1 #id_1_1 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 225px;overflow: hidden;} #page_40 #id_1 #id_1_2 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 225px;overflow: hidden;} #page_40 #id_1 #id_1_3 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 90px;overflow: hidden;} #page_40 #id_2 {border:none;z:b;margin:7px 0px 0px 10px ;padding: 0px;border:none;width: 541px;overflow: hidden;} #page_40 #id_3 {border:none;z:b;margin:1px 0px 0px 10px ;padding: 0px;border:none;width: 451px;overflow: hidden;} #page_40 #id_3 #id_3_1 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 225px;overflow: hidden;} #page_40 #id_3 #id_3_2 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 225px;overflow: hidden;} #page_40 #id_4 {border:none;z:b;margin:7px 0px 0px 10px ;padding: 0px;border:none;width: 947px;overflow: hidden;} #page_40 #p40dimg1 {position:absolute;top:598px;left:147px;z-index:-1;width:124px;height:1px;font-size: 1px !important;l-h:nHeight;} #page_40 #p40dimg1 #p40img1 {width:124px;height:1px;} #page_41 {position:relative; overflow: hidden;z:b;margin:15px 0px 43px 10px ;padding: 0px;border: none;width: 992px;} #page_42 {position:relative; overflow: hidden;z:b;margin:15px 0px 43px 10px ;padding: 0px;border: none;width: 811px;} #page_42 #id_1 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 451px;overflow: hidden;} #page_42 #id_2 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 360px;overflow: hidden;} #page_42 #p42dimg1 {position:absolute;top:187px;left:0px;z-index:-1;width:110px;height:1px;font-size: 1px !important;l-h:nHeight;} #page_42 #p42dimg1 #p42img1 {width:110px;height:1px;} .dclr {clear:both;float:none;height:1px;margin:0px;padding:0px;overflow:hidden;} .ft0{font: 18px 'Verdana' !important;l-h: 32px;} .ft1{font: 14px 'Verdana' !important;l-h: 20px;} .ft2{font: 10px 'Verdana' !important;l-h: 1px;} .ft3{font: 12px 'Verdana' !important;l-h: 15px;} .ft4{font: italic 12px 'Verdana' !important;l-h: 15px;} .ft5{font: 12px 'Verdana' !important;l-h: 17px;} .ft6{font: italic 12px 'Verdana' !important;l-h: 17px;} .ft7{font: 12px 'Verdana' !important;l-h: 16px;} .ft8{font: italic 12px 'Verdana' !important;l-h: 16px;} .ft9{font: italic 12px 'Verdana' !important;l-h: 15px;} .ft10{font: bold 12px 'Verdana' !important;l-h: 15px;} .ft11{font: bold 12px 'Verdana' !important;margin-left: 4px;l-h: 16px;} .ft12{font: bold 12px 'Verdana' !important;l-h: 16px;} .ft13{font: italic 12px 'Verdana' !important;margin-left: 7px;l-h: 16px;} .ft14{font: italic 12px 'Verdana' !important;margin-left: 4px;l-h: 17px;} .ft15{font: 10px 'Verdana' !important;l-h: 12px;position: relative; bottom: 6px;} .ft16{font: 12px 'Verdana' !important;l-h: 15px;} .ft17{font: 10px 'Verdana' !important;l-h: 13px;} .ft18{font: 12px 'Verdana' !important;l-h: 13px;} .ft19{font: 12px 'Verdana' !important;l-h: 14px;} .ft20{font: 10px 'Verdana' !important;l-h: 14px;} .ft21{font: 12px 'Verdana' !important;l-h: 14px;} .ft22{font: 10px 'Verdana' !important;l-h: 8px;} .ft23{font: 12px 'Verdana' !important;margin-left: 2px;l-h: 14px;} .ft24{font: italic 12px 'Verdana' !important;l-h: 14px;} .ft25{font: italic 12px 'Verdana' !important;l-h: 13px;} .ft26{font: 12px 'Verdana' !important;l-h: 14px;} .ft27{font: 10px 'Verdana' !important;l-h: 6px;} .ft28{font: 12px 'Verdana' !important;margin-left: 3px;l-h: 14px;} .ft29{font: 12px 'Verdana' !important;margin-left: 5px;l-h: 15px;} .ft30{font: italic 12px 'Verdana' !important;margin-left: 8px;l-h: 15px;} .ft31{font: bold 12px 'Verdana' !important;l-h: 15px;} .ft32{font: bold 12px 'Verdana' !important;margin-left: 3px;l-h: 15px;} .ft33{font: 12px 'Verdana' !important;margin-left: 3px;l-h: 12px;} .ft34{font: 12px 'Verdana' !important;l-h: 12px;} .ft35{font: 14px 'Verdana' !important;margin-left: 52px;l-h: 23px;} .ft36{font: 14px 'Verdana' !important;l-h: 23px;} .ft37{font: 10px 'Verdana' !important;margin-left: 2px;l-h: 12px;} .ft38{font: 10px 'Verdana' !important;l-h: 12px;} .ft39{font: 14px 'Verdana' !important;l-h: 20px;} .ft40{font: italic 12px 'Verdana' !important;margin-left: 3px;l-h: 15px;} .ft41{font: 12px 'Verdana' !important;margin-left: 3px;l-h: 15px;} .ft42{font: 12px 'Verdana' !important;text-decoration: underline;l-h: 15px;} .ft43{font: 12px 'Verdana' !important;margin-left: 3px;l-h: 15px;} .ft44{font: 10px 'Verdana' !important;l-h: 8px;} .ft45{font: italic 12px 'Verdana' !important;margin-left: 3px;l-h: 15px;} .ft46{font: 10px 'Verdana' !important;l-h: 11px;} .ft47{font: 12px 'Verdana' !important;l-h: 16px;} .ft48{font: italic 12px 'Verdana' !important;l-h: 16px;} .ft49{font: 12px 'Verdana' !important;margin-left: 2px;l-h: 12px;} .ft50{font: 10px 'Verdana' !important;l-h: 7px;} .ft51{font: 10px 'Verdana' !important;l-h: 8px;position: relative; bottom: 5px;} .ft52{font: 12px 'Verdana' !important;margin-left: 6px;l-h: 15px;} .ft53{font: italic 12px 'Verdana' !important;margin-left: 9px;l-h: 15px;} .p0{text-align: left;padding-left: 140px;padding-right: 546px;margin-top: 28px;margin-bottom: 0px !important;} .p1{text-align: left;padding-left: 0px;margin-top: 0px;margin-bottom: 0px !important;white-space: nowrap;} .p2{text-align: left;padding-left: 0px;margin-top: 0px;margin-bottom: 0px !important;white-space: nowrap;} .p3{text-align: left;margin-top: 0px;margin-bottom: 0px !important;white-space: nowrap;} .p4{text-align: left;padding-left: 140px;margin-top: 19px;margin-bottom: 0px !important;} .p5{text-align: left;padding-left: 140px;margin-top: 16px;margin-bottom: 0px !important;} .p6{text-align: left;padding-left: 140px;margin-top: 31px;margin-bottom: 0px !important;} .p7{text-align: left;padding-left: 280px;padding-right: 525px;margin-top: 20px;margin-bottom: 0px !important;} .p8{text-align: left;padding-left: 140px;margin-top: 68px;margin-bottom: 0px !important;} .p9{text-align: left;padding-left: 140px;padding-right: 336px;margin-top: 28px;margin-bottom: 0px !important;} .p10{text-align: left;padding-left: 140px;padding-right: 336px;margin-top: 2px;margin-bottom: 0px !important;text-indent: 11px;} .p11{text-align: left;padding-left: 140px;padding-right: 336px;margin-top: 0px;margin-bottom: 0px !important;text-indent: 11px;} .p12{text-align: left;padding-left: 140px;padding-right: 357px;margin-top: 0px;margin-bottom: 0px !important;} .p13{text-align: right;padding-right: 147px;margin-top: 100px;margin-bottom: 0px !important;} .p14{text-align: left;padding-left: 0px;margin-top: 0px;margin-bottom: 0px !important;white-space: nowrap;} .p15{text-align: right;margin-top: 0px;margin-bottom: 0px !important;white-space: nowrap;} .p16{text-align: left;margin-top: 0px;margin-bottom: 0px !important;} .p17{text-align: left;padding-left: 0px;margin-top: 752px;margin-bottom: 0px !important;} .p18{text-align: right;padding-right: 21px;margin-top: 0px;margin-bottom: 0px !important;white-space: nowrap;} .p19{text-align: left;padding-left: 0px;margin-top: 0px;margin-bottom: 0px !important;white-space: nowrap;} .p20{text-align: left;padding-right: 336px;margin-top: 8px;margin-bottom: 0px !important;} .p21{text-align: left;padding-left: 460px;margin-top: 700px;margin-bottom: 0px !important;} .p22{text-align: left;padding-left: 120px;padding-right: 378px;margin-top: 8px;margin-bottom: 0px !important;} .p23{text-align: left;padding-left: 0px;margin-top: 0px;margin-bottom: 0px !important;} .p24{text-align: left;padding-left: 320px;padding-right: 588px;margin-top: 10px;margin-bottom: 0px !important;text-indent: 0.25px;} .p25{text-align: left;padding-left: 320px;padding-right: 378px;margin-top: 0px;margin-bottom: 0px !important;text-indent: 11px;} .p26{text-align: left;padding-left: 320px;padding-right: 378px;margin-top: 0px;margin-bottom: 0px !important;text-indent: 12px;} .p27{text-align: left;padding-left: 260px;margin-top: 12px;margin-bottom: 0px !important;} .p28{text-align: left;padding-left: 280px;margin-top: 13px;margin-bottom: 0px !important;} .p29{text-align: left;padding-left: 300px;margin-top: 2px;margin-bottom: 0px !important;} .p30{text-align: left;padding-left: 0px;padding-right: 378px;margin-top: 1px;margin-bottom: 0px !important;text-indent: 11px;} .p31{text-align: left;padding-left: 0px;margin-top: 0px;margin-bottom: 0px !important;white-space: nowrap;} .p32{text-align: left;padding-left: 0px;margin-top: 0px;margin-bottom: 0px !important;white-space: nowrap;} .p33{text-align: left;padding-left: 0px;margin-top: 0px;margin-bottom: 0px !important;white-space: nowrap;} .p34{text-align: left;padding-left: 0px;margin-top: 11px;margin-bottom: 0px !important;} .p35{text-align: left;padding-left: 0px;margin-top: 0px;margin-bottom: 0px !important;white-space: nowrap;} .p36{text-align: left;padding-left: 0px;margin-top: 0px;margin-bottom: 0px !important;white-space: nowrap;} .p37{text-align: left;padding-left: 0px;margin-top: 36px;margin-bottom: 0px !important;} .p38{text-align: right;padding-right: 168px;margin-top: 0px;margin-bottom: 0px !important;} .p39{text-align: left;padding-left: 0px;margin-top: 0px;margin-bottom: 0px !important;white-space: nowrap;} .p40{text-align: left;padding-left: 0px;margin-top: 11px;margin-bottom: 0px !important;} .p41{text-align: left;padding-left: 120px;margin-top: 0px;margin-bottom: 0px !important;} .p42{text-align: left;padding-left: 160px;margin-top: 14px;margin-bottom: 0px !important;} .p43{text-align: left;padding-left: 160px;margin-top: 2px;margin-bottom: 0px !important;} .p44{text-align: left;padding-left: 0px;padding-right: 21px;margin-top: 0px;margin-bottom: 0px !important;text-indent: 11px;} .p45{text-align: left;padding-left: 0px;margin-top: 12px;margin-bottom: 0px !important;} .p46{text-align: left;padding-left: 0px;margin-top: 11px;margin-bottom: 0px !important;} .p47{text-align: left;padding-left: 0px;margin-top: 0px;margin-bottom: 0px !important;white-space: nowrap;} .p48{text-align: right;padding-right: 42px;margin-top: 0px;margin-bottom: 0px !important;white-space: nowrap;} .p49{text-align: left;padding-left: 0px;margin-top: 0px;margin-bottom: 0px !important;white-space: nowrap;} .p50{text-align: right;padding-right: 0px;margin-top: 0px;margin-bottom: 0px !important;white-space: nowrap;} .p51{text-align: right;padding-right: 0px;margin-top: 0px;margin-bottom: 0px !important;white-space: nowrap;} .p52{text-align: left;padding-left: 0px;margin-top: 0px;margin-bottom: 0px !important;white-space: nowrap;} .p53{text-align: right;padding-right: 0px;margin-top: 0px;margin-bottom: 0px !important;white-space: nowrap;} .p54{text-align: left;padding-left: 0px;margin-top: 0px;margin-bottom: 0px !important;white-space: nowrap;} .p55{text-align: left;padding-left: 0px;margin-top: 25px;margin-bottom: 0px !important;} .p56{text-align: left;padding-left: 0px;margin-top: 752px;margin-bottom: 0px !important;} .p57{text-align: left;padding-left: 0px;margin-top: 0px;margin-bottom: 0px !important;white-space: nowrap;} .p58{text-align: left;padding-left: 320px;padding-right: 378px;margin-top: 0px;margin-bottom: 0px !important;} .p59{text-align: left;padding-left: 320px;padding-right: 378px;margin-top: 1px;margin-bottom: 0px !important;text-indent: 11px;} .p60{text-align: left;padding-left: 300px;margin-top: 16px;margin-bottom: 0px !important;} .p61{text-align: left;padding-left: 0px;padding-right: 651px;margin-top: 2px;margin-bottom: 0px !important;text-indent: 11px;} .p62{text-align: left;padding-left: 0px;padding-right: 651px;margin-top: 18px;margin-bottom: 0px !important;text-indent: 12px;} .p63{text-align: left;padding-left: 0px;padding-right: 651px;margin-top: 1px;margin-bottom: 0px !important;text-indent: 12px;} .p64{text-align: left;padding-left: 0px;padding-right: 651px;margin-top: 1px;margin-bottom: 0px !important;text-indent: 11px;} .p65{text-align: left;padding-left: 0px;margin-top: 155px;margin-bottom: 0px !important;} .p66{text-align: left;padding-right: 0px;margin-top: 0px;margin-bottom: 0px !important;text-indent: 11px;} .p67{text-align: left;padding-left: 0px;margin-top: 0px;margin-bottom: 0px !important;white-space: nowrap;} .p68{text-align: left;padding-right: 0px;margin-top: 0px;margin-bottom: 0px !important;} .p69{text-align: left;padding-left: 0px;margin-top: 4px;margin-bottom: 0px !important;} .p70{text-align: left;padding-right: 0px;margin-top: 0px;margin-bottom: 0px !important;} .p71{text-align: right;padding-right: 0px;margin-top: 0px;margin-bottom: 0px !important;white-space: nowrap;} .p72{text-align: left;padding-right: 336px;margin-top: 0px;margin-bottom: 0px !important;} .p73{text-align: left;padding-left: 260px;margin-top: 672px;margin-bottom: 0px !important;} .p74{text-align: left;padding-right: 21px;margin-top: 0px;margin-bottom: 0px !important;text-indent: 11px;} .p75{text-align: left;margin-top: 19px;margin-bottom: 0px !important;} .p76{text-align: left;padding-right: 21px;margin-top: 0px;margin-bottom: 0px !important;text-indent: 11px;} .p77{text-align: left;padding-right: 21px;margin-top: 4px;margin-bottom: 0px !important;text-indent: 11px;} .p78{text-align: left;margin-top: 10px;margin-bottom: 0px !important;} .p79{text-align: left;padding-right: 21px;margin-top: 1px;margin-bottom: 0px !important;text-indent: 11px;} .p80{text-align: left;padding-left: 0px;margin-top: 752px;margin-bottom: 0px !important;} .p81{text-align: left;margin-top: 0px;margin-bottom: 0px !important;text-indent: 11px;} .p82{text-align: left;padding-left: 0px;padding-right: 0px;margin-top: 1px;margin-bottom: 0px !important;text-indent: 11px;} .p83{text-align: left;padding-left: 320px;margin-top: 0px;margin-bottom: 0px !important;} .p84{text-align: left;padding-left: 320px;margin-top: 1px;margin-bottom: 0px !important;} .p85{text-align: left;padding-left: 140px;padding-right: 336px;margin-top: 0px;margin-bottom: 0px !important;text-indent: 11px;} .p86{text-align: left;padding-left: 140px;padding-right: 336px;margin-top: 24px;margin-bottom: 0px !important;text-indent: 11px;} .p87{text-align: left;padding-left: 140px;margin-top: 45px;margin-bottom: 0px !important;} .p88{text-align: left;padding-left: 140px;margin-top: 0px;margin-bottom: 0px !important;} .p89{text-align: right;padding-right: 147px;margin-top: 0px;margin-bottom: 0px !important;} .p90{text-align: left;padding-left: 0px;padding-right: 378px;margin-top: 7px;margin-bottom: 0px !important;} .p91{text-align: left;padding-left: 0px;padding-right: 378px;margin-top: 18px;margin-bottom: 0px !important;text-indent: 11px;} .p92{text-align: left;padding-left: 0px;padding-right: 378px;margin-top: 0px;margin-bottom: 0px !important;text-indent: 11px;} .p93{text-align: left;padding-left: 120px;margin-top: 0px;margin-bottom: 0px !important;} .p94{text-align: left;padding-left: 0px;margin-top: 27px;margin-bottom: 0px !important;} .p95{text-align: left;padding-left: 0px;padding-right: 378px;margin-top: 9px;margin-bottom: 0px !important;} .p96{text-align: left;padding-left: 0px;margin-top: 22px;margin-bottom: 0px !important;} .p97{text-align: left;padding-left: 0px;padding-right: 378px;margin-top: 10px;margin-bottom: 0px !important;} .p98{text-align: left;padding-left: 180px;padding-right: 399px;margin-top: 38px;margin-bottom: 0px !important;text-indent: 0.61px;} .p99{text-align: left;padding-left: 120px;padding-right: 378px;margin-top: 10px;margin-bottom: 0px !important;} .p100{text-align: right;padding-right: 168px;margin-top: 10px;margin-bottom: 0px !important;} .p101{text-align: left;padding-right: 147px;margin-top: 0px;margin-bottom: 0px !important;text-indent: 11px;} .p102{text-align: left;padding-right: 336px;margin-top: 15px;margin-bottom: 0px !important;text-indent: 11px;} .p103{text-align: left;padding-right: 336px;margin-top: 0px;margin-bottom: 0px !important;text-indent: 11px;} .p104{text-align: left;padding-right: 336px;margin-top: 3px;margin-bottom: 0px !important;text-indent: 11px;} .p105{text-align: left;padding-right: 336px;margin-top: 4px;margin-bottom: 0px !important;text-indent: 11px;} .p106{text-align: left;padding-right: 336px;margin-top: 1px;margin-bottom: 0px !important;text-indent: 11px;} .p107{text-align: left;padding-right: 336px;margin-top: 0px;margin-bottom: 0px !important;text-indent: 11px;} .p108{text-align: left;padding-left: 460px;margin-top: 27px;margin-bottom: 0px !important;} .p109{text-align: left;padding-top: 3px;margin-top: 0px;margin-bottom: 0px !important;} .p110{text-align: left;margin-top: 3px;margin-bottom: 0px !important;text-indent: 11px;} .p111{text-align: left;margin-top: 4px;margin-bottom: 0px !important;text-indent: 11px;} .p112{text-align: left;margin-top: 2px;margin-bottom: 0px !important;text-indent: 11px;} .p113{text-align: left;padding-right: 5px;margin-top: 27px;margin-bottom: 0px !important;} .p114{text-align: left;padding-right: 5px;margin-top: 0px;margin-bottom: 0px !important;} .p115{text-align: left;padding-right: 147px;margin-top: 0px;margin-bottom: 0px !important;} .p116{text-align: left;padding-right: 336px;margin-top: 0px;margin-bottom: 0px !important;} .p117{text-align: left;padding-right: 336px;margin-top: 5px;margin-bottom: 0px !important;text-indent: 11px;} .p118{text-align: left;padding-right: 336px;margin-top: 2px;margin-bottom: 0px !important;text-indent: 11px;} .p119{text-align: left;padding-right: 399px;margin-top: 19px;margin-bottom: 0px !important;} .p120{text-align: left;padding-left: 460px;margin-top: 4px;margin-bottom: 0px !important;} .p121{text-align: left;padding-left: 0px;margin-top: 37px;margin-bottom: 0px !important;} .p122{text-align: left;padding-left: 0px;padding-right: 378px;margin-top: 14px;margin-bottom: 0px !important;} .p123{text-align: left;padding-left: 0px;padding-right: 378px;margin-top: 17px;margin-bottom: 0px !important;text-indent: 11px;} .p124{text-align: left;padding-left: 0px;padding-right: 378px;margin-top: 1px;margin-bottom: 0px !important;text-indent: 11px;} .p125{text-align: left;padding-left: 0px;padding-right: 378px;margin-top: 3px;margin-bottom: 0px !important;text-indent: 11px;} .p126{text-align: left;padding-left: 0px;margin-top: 39px;margin-bottom: 0px !important;} .p127{text-align: left;padding-left: 0px;padding-right: 399px;margin-top: 14px;margin-bottom: 0px !important;} .p128{text-align: left;padding-left: 0px;margin-top: 5px;margin-bottom: 0px !important;} .p129{text-align: left;padding-left: 0px;margin-top: 2px;margin-bottom: 0px !important;} .p130{text-align: left;padding-left: 0px;padding-right: 378px;margin-top: 0px;margin-bottom: 0px !important;} .p131{text-align: left;padding-left: 0px;margin-top: 3px;margin-bottom: 0px !important;} .p132{text-align: right;padding-right: 168px;margin-top: 20px;margin-bottom: 0px !important;} .p133{text-align: left;margin-top: 16px;margin-bottom: 0px !important;} .p134{text-align: left;padding-right: 0px;margin-top: 0px;margin-bottom: 0px !important;} .p135{text-align: left;margin-top: 20px;margin-bottom: 0px !important;} .p136{text-align: left;padding-right: 0px;margin-top: 2px;margin-bottom: 0px !important;} .p137{text-align: left;padding-right: 0px;margin-top: 1px;margin-bottom: 0px !important;text-indent: 11px;} .p138{text-align: left;padding-right: 0px;margin-top: 3px;margin-bottom: 0px !important;text-indent: 11px;} .p139{text-align: left;padding-left: 0px;margin-top: 752px;margin-bottom: 0px !important;} .p140{text-align: left;padding-right: 21px;margin-top: 0px;margin-bottom: 0px !important;} .p141{text-align: left;margin-top: 14px;margin-bottom: 0px !important;} .p142{text-align: left;padding-right: 21px;margin-top: 0px;margin-bottom: 0px !important;} .p143{text-align: left;padding-right: 21px;margin-top: 4px;margin-bottom: 0px !important;text-indent: 11px;} .p144{text-align: left;padding-right: 21px;margin-top: 2px;margin-bottom: 0px !important;text-indent: 11px;} .p145{text-align: left;padding-right: 21px;margin-top: 0px;margin-bottom: 0px !important;text-indent: 11px;} .p146{text-align: left;margin-top: 11px;margin-bottom: 0px !important;} .p147{text-align: left;padding-right: 21px;margin-top: 1px;margin-bottom: 0px !important;} .p148{text-align: left;padding-right: 21px;margin-top: 3px;margin-bottom: 0px !important;text-indent: 11px;} .p149{text-align: left;padding-right: 21px;margin-top: 1px;margin-bottom: 0px !important;text-indent: 11px;} .p150{text-align: left;padding-right: 0px;margin-top: 5px;margin-bottom: 0px !important;text-indent: 11px;} .p151{text-align: left;margin-top: 12px;margin-bottom: 0px !important;} .p152{text-align: left;padding-right: 0px;margin-top: 2px;margin-bottom: 0px !important;text-indent: 11px;} .p153{text-align: left;margin-top: 1px;margin-bottom: 0px !important;} .p154{text-align: left;padding-right: 21px;margin-top: 0px;margin-bottom: 0px !important;} .p155{text-align: left;padding-left: 140px;padding-right: 378px;margin-top: 0px;margin-bottom: 0px !important;} .p156{text-align: left;padding-left: 140px;padding-right: 336px;margin-top: 6px;margin-bottom: 0px !important;} .p157{text-align: left;padding-left: 340px;padding-right: 567px;margin-top: 11px;margin-bottom: 0px !important;text-indent: 0.19px;} .p158{text-align: left;padding-left: 340px;padding-right: 336px;margin-top: 0px;margin-bottom: 0px !important;text-indent: 11px;} .p159{text-align: left;padding-left: 340px;padding-right: 336px;margin-top: 0px;margin-bottom: 0px !important;text-indent: 12px;} .p160{text-align: left;padding-left: 280px;margin-top: 11px;margin-bottom: 0px !important;} .p161{text-align: left;padding-left: 300px;margin-top: 14px;margin-bottom: 0px !important;} .p162{text-align: left;padding-left: 320px;margin-top: 1px;margin-bottom: 0px !important;} .p163{text-align: left;padding-left: 140px;padding-right: 357px;margin-top: 1px;margin-bottom: 0px !important;text-indent: 11px;} .p164{text-align: left;padding-left: 140px;margin-top: 21px;margin-bottom: 0px !important;} .p165{text-align: left;padding-left: 0px;margin-top: 735px;margin-bottom: 0px !important;} .p166{text-align: left;padding-right: 21px;margin-top: 11px;margin-bottom: 0px !important;} .p167{text-align: left;padding-left: 120px;margin-top: 0px;margin-bottom: 0px !important;white-space: nowrap;} .p168{text-align: left;padding-left: 0px;margin-top: 0px;margin-bottom: 0px !important;white-space: nowrap;} .p169{text-align: left;padding-right: 0px;margin-top: 0px;margin-bottom: 0px !important;} .p170{text-align: left;margin-top: 6px;margin-bottom: 0px !important;} .p171{text-align: left;padding-right: 0px;margin-top: 9px;margin-bottom: 0px !important;} .p172{text-align: left;padding-right: 378px;margin-top: 13px;margin-bottom: 0px !important;} .p173{text-align: left;padding-left: 120px;margin-top: 0px;margin-bottom: 0px !important;} .p174{text-align: left;padding-left: 160px;margin-top: 15px;margin-bottom: 0px !important;} .p175{text-align: left;padding-left: 180px;margin-top: 1px;margin-bottom: 0px !important;} .p176{text-align: left;padding-left: 0px;padding-right: 378px;margin-top: 1px;margin-bottom: 0px !important;text-indent: 11px;} .p177{text-align: left;margin-top: 0px;margin-bottom: 0px !important;} .p178{text-align: right;padding-right: 147px;margin-top: 0px;margin-bottom: 0px !important;white-space: nowrap;} .p179{text-align: right;padding-right: 21px;margin-top: 0px;margin-bottom: 0px !important;white-space: nowrap;} .p180{text-align: left;padding-left: 0px;margin-top: 0px;margin-bottom: 0px !important;white-space: nowrap;} .p181{text-align: left;padding-left: 180px;margin-top: 11px;margin-bottom: 0px !important;} .p182{text-align: left;padding-right: 0px;margin-top: 0px;margin-bottom: 0px !important;text-indent: 11px;} .p183{text-align: left;margin-top: 14px;margin-bottom: 0px !important;text-indent: 12px;} .p184{text-align: left;margin-top: 1px;margin-bottom: 0px !important;text-indent: 12px;} .p185{text-align: left;margin-top: 1px;margin-bottom: 0px !important;text-indent: 11px;} .p186{text-align: left;margin-top: 150px;margin-bottom: 0px !important;text-indent: 11px;} .p187{text-align: left;padding-right: 21px;margin-top: 0px;margin-bottom: 0px !important;} .p188{text-align: left;padding-left: 0px;margin-top: 119px;margin-bottom: 0px !important;} .p189{text-align: left;padding-left: 0px;margin-top: 0px;margin-bottom: 0px !important;white-space: nowrap;} .p190{text-align: left;padding-left: 0px;margin-top: 1px;margin-bottom: 0px !important;} .p191{text-align: left;padding-left: 180px;margin-top: 0px;margin-bottom: 0px !important;} .p192{text-align: left;margin-top: 337px;margin-bottom: 0px !important;} .p193{text-align: left;padding-right: 336px;margin-top: 1px;margin-bottom: 0px !important;text-indent: 11px;} .p194{text-align: left;padding-right: 336px;margin-top: 2px;margin-bottom: 0px !important;text-indent: 11px;} .p195{text-align: left;margin-top: 13px;margin-bottom: 0px !important;} .p196{text-align: left;padding-right: 336px;margin-top: 0px;margin-bottom: 0px !important;text-indent: 11px;} .p197{text-align: left;margin-top: 3px;margin-bottom: 0px !important;} .p198{text-align: left;padding-left: 260px;margin-top: 1px;margin-bottom: 0px !important;} .p199{text-align: left;padding-left: 0px;margin-top: 0px;margin-bottom: 0px !important;} .p200{text-align: left;padding-left: 0px;padding-right: 21px;margin-top: 0px;margin-bottom: 0px !important;} .p201{text-align: left;padding-left: 0px;margin-top: 12px;margin-bottom: 0px !important;} .p202{text-align: left;padding-left: 0px;padding-right: 21px;margin-top: 2px;margin-bottom: 0px !important;text-indent: 11px;} .p203{text-align: left;padding-left: 0px;margin-top: 2px;margin-bottom: 0px !important;} .p204{text-align: left;margin-top: 22px;margin-bottom: 0px !important;} .p205{text-align: right;padding-right: 84px;margin-top: 0px;margin-bottom: 0px !important;white-space: nowrap;} .p206{text-align: right;padding-right: 84px;margin-top: 0px;margin-bottom: 0px !important;white-space: nowrap;} .p207{text-align: left;margin-top: 17px;margin-bottom: 0px !important;text-indent: 11px;} .p208{text-align: left;padding-left: 0px;margin-top: 735px;margin-bottom: 0px !important;} .p209{text-align: left;padding-right: 21px;margin-top: 2px;margin-bottom: 0px !important;} .p210{text-align: left;padding-left: 320px;margin-top: 12px;margin-bottom: 0px !important;} .p211{text-align: left;padding-left: 340px;margin-top: 2px;margin-bottom: 0px !important;} .p212{text-align: left;padding-left: 340px;padding-right: 336px;margin-top: 1px;margin-bottom: 0px !important;text-indent: 11px;} .p213{text-align: left;padding-left: 140px;margin-top: 11px;margin-bottom: 0px !important;} .p214{text-align: left;padding-left: 140px;margin-top: 12px;margin-bottom: 0px !important;} .p215{text-align: left;padding-left: 160px;margin-top: 0px;margin-bottom: 0px !important;} .p216{text-align: left;padding-left: 160px;margin-top: 0px;margin-bottom: 0px !important;} .p217{text-align: left;padding-left: 0px;padding-right: 357px;margin-top: 0px;margin-bottom: 0px !important;text-indent: 11px;} .p218{text-align: right;padding-right: 42px;margin-top: 0px;margin-bottom: 0px !important;white-space: nowrap;} .p219{text-align: left;padding-left: 0px;margin-top: 0px;margin-bottom: 0px !important;white-space: nowrap;} .p220{text-align: right;padding-right: 105px;margin-top: 0px;margin-bottom: 0px !important;white-space: nowrap;} .p221{text-align: left;padding-left: 0px;margin-top: 0px;margin-bottom: 0px !important;white-space: nowrap;} .p222{text-align: left;padding-left: 0px;margin-top: 10px;margin-bottom: 0px !important;} .p223{text-align: left;padding-left: 480px;margin-top: 0px;margin-bottom: 0px !important;} .p224{text-align: left;padding-left: 180px;padding-right: 147px;margin-top: 0px;margin-bottom: 0px !important;text-indent: 11px;} .p225{text-align: left;padding-left: 180px;padding-right: 336px;margin-top: 0px;margin-bottom: 0px !important;} .p226{text-align: left;padding-left: 180px;margin-top: 0px;margin-bottom: 0px !important;} .p227{text-align: left;padding-left: 180px;padding-right: 336px;margin-top: 0px;margin-bottom: 0px !important;text-indent: 11px;} .p228{text-align: right;padding-right: 42px;margin-top: 0px;margin-bottom: 0px !important;white-space: nowrap;} .p229{text-align: right;padding-right: 0px;margin-top: 0px;margin-bottom: 0px !important;white-space: nowrap;} .p230{text-align: left;padding-right: 630px;margin-top: 0px;margin-bottom: 0px !important;text-indent: 11px;} .p231{text-align: right;padding-right: 0px;margin-top: 0px;margin-bottom: 0px !important;white-space: nowrap;} .p232{text-align: left;padding-left: 0px;margin-top: 0px;margin-bottom: 0px !important;white-space: nowrap;} .p233{text-align: left;padding-left: 460px;margin-top: 0px;margin-bottom: 0px !important;} .p234{text-align: right;padding-right: 105px;margin-top: 0px;margin-bottom: 0px !important;white-space: nowrap;} .p235{text-align: center;padding-right: 4px;margin-top: 0px;margin-bottom: 0px !important;white-space: nowrap;} .p236{text-align: center;padding-right: 1px;margin-top: 0px;margin-bottom: 0px !important;white-space: nowrap;} .p237{text-align: center;padding-right: 9px;margin-top: 0px;margin-bottom: 0px !important;white-space: nowrap;} .p238{text-align: right;padding-right: 1px;margin-top: 0px;margin-bottom: 0px !important;white-space: nowrap;} .p239{text-align: left;margin-top: 0px;margin-bottom: 0px !important;text-indent: 11px;} .p240{text-align: left;padding-left: 0px;margin-top: 13px;margin-bottom: 0px !important;} .p241{text-align: left;padding-left: 0px;padding-right: 336px;margin-top: 0px;margin-bottom: 0px !important;text-indent: 11px;} .p242{text-align: left;padding-left: 0px;padding-right: 336px;margin-top: 4px;margin-bottom: 0px !important;text-indent: 11px;} .p243{text-align: left;padding-left: 0px;margin-top: 10px;margin-bottom: 0px !important;} .p244{text-align: left;padding-left: 0px;padding-right: 336px;margin-top: 1px;margin-bottom: 0px !important;text-indent: 11px;} .p245{text-align: left;margin-top: 17px;margin-bottom: 0px !important;} .p246{text-align: left;padding-left: 0px;padding-right: 336px;margin-top: 3px;margin-bottom: 0px !important;text-indent: 11px;} .p247{text-align: left;padding-left: 300px;margin-top: 0px;margin-bottom: 0px !important;} .p248{text-align: left;padding-left: 300px;margin-top: 1px;margin-bottom: 0px !important;} .p249{text-align: left;padding-left: 0px;padding-right: 378px;margin-top: 24px;margin-bottom: 0px !important;text-indent: 11px;} .p250{text-align: left;padding-left: 0px;margin-top: 103px;margin-bottom: 0px !important;} .p251{text-align: left;padding-left: 140px;padding-right: 357px;margin-top: 27px;margin-bottom: 0px !important;} .p252{text-align: left;padding-left: 140px;padding-right: 336px;margin-top: 21px;margin-bottom: 0px !important;} .p253{text-align: left;padding-left: 140px;padding-right: 336px;margin-top: 15px;margin-bottom: 0px !important;} .p254{text-align: left;padding-left: 140px;margin-top: 14px;margin-bottom: 0px !important;} .p255{text-align: right;padding-right: 147px;margin-top: 454px;margin-bottom: 0px !important;} .p256{text-align: left;padding-right: 21px;margin-top: 16px;margin-bottom: 0px !important;} .p257{text-align: left;padding-right: 0px;margin-top: 61px;margin-bottom: 0px !important;} .td0{padding: 0px;margin: 0px;width: 406px;vertical-align: bottom;} .td1{padding: 0px;margin: 0px;width: 120px;vertical-align: bottom;} .td2{border-bottom: #000000 1px solid;padding: 0px;margin: 0px;width: 406px;vertical-align: bottom;} .td3{border-bottom: #000000 1px solid;padding: 0px;margin: 0px;width: 120px;vertical-align: bottom;} .td4{padding: 0px;margin: 0px;width: 397px;vertical-align: bottom;} .td5{padding: 0px;margin: 0px;width: 13px;vertical-align: bottom;} .td6{padding: 0px;margin: 0px;width: 17px;vertical-align: bottom;} .td7{padding: 0px;margin: 0px;width: 380px;vertical-align: bottom;} .td8{padding: 0px;margin: 0px;width: 64px;vertical-align: bottom;} .td9{padding: 0px;margin: 0px;width: 333px;vertical-align: bottom;} .td10{padding: 0px;margin: 0px;width: 36px;vertical-align: bottom;} .td11{padding: 0px;margin: 0px;width: 389px;vertical-align: bottom;} .td12{padding: 0px;margin: 0px;width: 103px;vertical-align: bottom;} .td13{padding: 0px;margin: 0px;width: 409px;vertical-align: bottom;} .td14{padding: 0px;margin: 0px;width: 214px;vertical-align: bottom;} .td15{padding: 0px;margin: 0px;width: 106px;vertical-align: bottom;} .td16{border-top: #000000 1px solid;padding: 0px;margin: 0px;width: 154px;vertical-align: bottom;} .td17{border-top: #000000 1px solid;padding: 0px;margin: 0px;width: 78px;vertical-align: bottom;} .td18{border-top: #000000 1px solid;padding: 0px;margin: 0px;width: 70px;vertical-align: bottom;} .td19{border-top: #000000 1px solid;padding: 0px;margin: 0px;width: 64px;vertical-align: bottom;} .td20{border-top: #000000 1px solid;padding: 0px;margin: 0px;width: 61px;vertical-align: bottom;} .td21{padding: 0px;margin: 0px;width: 154px;vertical-align: bottom;} .td22{padding: 0px;margin: 0px;width: 78px;vertical-align: bottom;} .td23{padding: 0px;margin: 0px;width: 70px;vertical-align: bottom;} .td24{padding: 0px;margin: 0px;width: 61px;vertical-align: bottom;} .td25{border-bottom: #000000 1px solid;padding: 0px;margin: 0px;width: 154px;vertical-align: bottom;} .td26{border-bottom: #000000 1px solid;padding: 0px;margin: 0px;width: 78px;vertical-align: bottom;} .td27{border-bottom: #000000 1px solid;padding: 0px;margin: 0px;width: 70px;vertical-align: bottom;} .td28{border-bottom: #000000 1px solid;padding: 0px;margin: 0px;width: 64px;vertical-align: bottom;} .td29{border-bottom: #000000 1px solid;padding: 0px;margin: 0px;width: 61px;vertical-align: bottom;} .td30{padding: 0px;margin: 0px;width: 183px;vertical-align: bottom;} .td31{padding: 0px;margin: 0px;width: 108px;vertical-align: bottom;} .td32{padding: 0px;margin: 0px;width: 63px;vertical-align: bottom;} .td33{padding: 0px;margin: 0px;width: 50px;vertical-align: bottom;} .td34{border-top: #000000 1px solid;padding: 0px;margin: 0px;width: 80px;vertical-align: bottom;} .td35{border-top: #000000 1px solid;padding: 0px;margin: 0px;width: 68px;vertical-align: bottom;} .td36{border-top: #000000 1px solid;padding: 0px;margin: 0px;width: 71px;vertical-align: bottom;} .td37{border-top: #000000 1px solid;padding: 0px;margin: 0px;width: 54px;vertical-align: bottom;} .td38{padding: 0px;margin: 0px;width: 80px;vertical-align: bottom;} .td39{padding: 0px;margin: 0px;width: 68px;vertical-align: bottom;} .td40{padding: 0px;margin: 0px;width: 71px;vertical-align: bottom;} .td41{padding: 0px;margin: 0px;width: 162px;vertical-align: bottom;} .td42{padding: 0px;margin: 0px;width: 54px;vertical-align: bottom;} .td43{padding: 0px;margin: 0px;width: 147px;vertical-align: bottom;} .td44{border-top: #000000 1px solid;padding: 0px;margin: 0px;width: 94px;vertical-align: bottom;} .td45{border-top: #000000 1px solid;padding: 0px;margin: 0px;width: 63px;vertical-align: bottom;} .td46{padding: 0px;margin: 0px;width: 94px;vertical-align: bottom;} .td47{border-bottom: #000000 1px solid;padding: 0px;margin: 0px;width: 94px;vertical-align: bottom;} .td48{border-bottom: #000000 1px solid;padding: 0px;margin: 0px;width: 63px;vertical-align: bottom;} .td49{border-bottom: #000000 1px solid;padding: 0px;margin: 0px;width: 54px;vertical-align: bottom;} .td50{padding: 0px;margin: 0px;width: 155px;vertical-align: bottom;} .td51{padding: 0px;margin: 0px;width: 29px;vertical-align: bottom;} .td52{padding: 0px;margin: 0px;width: 37px;vertical-align: bottom;} .td53{padding: 0px;margin: 0px;width: 47px;vertical-align: bottom;} .td54{padding: 0px;margin: 0px;width: 60px;vertical-align: bottom;} .td55{padding: 0px;margin: 0px;width: 85px;vertical-align: bottom;} .td56{padding: 0px;margin: 0px;width: 34px;vertical-align: bottom;} .td57{padding: 0px;margin: 0px;width: 18px;vertical-align: bottom;} .td58{padding: 0px;margin: 0px;width: 44px;vertical-align: bottom;} .td59{padding: 0px;margin: 0px;width: 114px;vertical-align: bottom;} .td60{padding: 0px;margin: 0px;width: 67px;vertical-align: bottom;} .td61{padding: 0px;margin: 0px;width: 96px;vertical-align: bottom;} .td62{padding: 0px;margin: 0px;width: 24px;vertical-align: bottom;} .td63{padding: 0px;margin: 0px;width: 55px;vertical-align: bottom;} .td64{padding: 0px;margin: 0px;width: 40px;vertical-align: bottom;} .td65{border-bottom: #000000 1px solid;padding: 0px;margin: 0px;width: 34px;vertical-align: bottom;} .td66{border-bottom: #000000 1px solid;padding: 0px;margin: 0px;width: 29px;vertical-align: bottom;} .td67{border-bottom: #000000 1px solid;padding: 0px;margin: 0px;width: 37px;vertical-align: bottom;} .td68{border-bottom: #000000 1px solid;padding: 0px;margin: 0px;width: 148px;vertical-align: bottom;} .td69{border-bottom: #000000 1px solid;padding: 0px;margin: 0px;width: 60px;vertical-align: bottom;} .td70{padding: 0px;margin: 0px;width: 148px;vertical-align: bottom;} .td71{padding: 0px;margin: 0px;width: 65px;vertical-align: bottom;} .td72{padding: 0px;margin: 0px;width: 56px;vertical-align: bottom;} .td73{padding: 0px;margin: 0px;width: 105px;vertical-align: bottom;} .td74{padding: 0px;margin: 0px;width: 222px;vertical-align: bottom;} .td75{padding: 0px;margin: 0px;width: 208px;vertical-align: bottom;} .td76{padding: 0px;margin: 0px;width: 88px;vertical-align: bottom;} .td77{padding: 0px;margin: 0px;width: 101px;vertical-align: bottom;} .td78{padding: 0px;margin: 0px;width: 112px;vertical-align: bottom;} .td79{padding: 0px;margin: 0px;width: 223px;vertical-align: bottom;} .td80{padding: 0px;margin: 0px;width: 69px;vertical-align: bottom;} .td81{padding: 0px;margin: 0px;width: 26px;vertical-align: bottom;} .td82{padding: 0px;margin: 0px;width: 52px;vertical-align: bottom;} .td83{padding: 0px;margin: 0px;width: 49px;vertical-align: bottom;} .td84{padding: 0px;margin: 0px;width: 197px;vertical-align: bottom;} .td85{padding: 0px;margin: 0px;width: 32px;vertical-align: bottom;} .td86{padding: 0px;margin: 0px;width: 173px;vertical-align: bottom;} .td87{padding: 0px;margin: 0px;width: 38px;vertical-align: bottom;} .td88{padding: 0px;margin: 0px;width: 446px;vertical-align: bottom;} .td89{border-top: #000000 1px solid;padding: 0px;margin: 0px;width: 147px;vertical-align: bottom;} .td90{border-bottom: #000000 1px solid;padding: 0px;margin: 0px;width: 147px;vertical-align: bottom;} .td91{padding: 0px;margin: 0px;width: 75px;vertical-align: bottom;} .td92{padding: 0px;margin: 0px;width: 6px;vertical-align: bottom;} .td93{padding: 0px;margin: 0px;width: 86px;vertical-align: bottom;} .td94{padding: 0px;margin: 0px;width: 58px;vertical-align: bottom;} .td95{padding: 0px;margin: 0px;width: 175px;vertical-align: bottom;} .td96{padding: 0px;margin: 0px;width: 128px;vertical-align: bottom;} .td97{border-top: #000000 1px solid;padding: 0px;margin: 0px;width: 93px;vertical-align: bottom;} .td98{padding: 0px;margin: 0px;width: 93px;vertical-align: bottom;} .td99{border-bottom: #000000 1px solid;padding: 0px;margin: 0px;width: 93px;vertical-align: bottom;} .td100{border-top: #000000 1px solid;padding: 0px;margin: 0px;width: 65px;vertical-align: bottom;} .td101{border-top: #000000 1px solid;padding: 0px;margin: 0px;width: 17px;vertical-align: bottom;} .td102{border-top: #000000 1px solid;padding: 0px;margin: 0px;width: 86px;vertical-align: bottom;} .td103{border-bottom: #000000 1px solid;padding: 0px;margin: 0px;width: 65px;vertical-align: bottom;} .td104{border-bottom: #000000 1px solid;padding: 0px;margin: 0px;width: 17px;vertical-align: bottom;} .td105{border-bottom: #000000 1px solid;padding: 0px;margin: 0px;width: 71px;vertical-align: bottom;} .td106{border-bottom: #000000 1px solid;padding: 0px;margin: 0px;width: 86px;vertical-align: bottom;} .td107{padding: 0px;margin: 0px;width: 82px;vertical-align: bottom;} .td108{padding: 0px;margin: 0px;width: 89px;vertical-align: bottom;} .td109{border-top: #000000 1px solid;padding: 0px;margin: 0px;width: 155px;vertical-align: bottom;} .td110{border-bottom: #000000 1px solid;padding: 0px;margin: 0px;width: 155px;vertical-align: bottom;} .td111{border-bottom: #000000 1px solid;padding: 0px;margin: 0px;width: 213px;vertical-align: bottom;} .td112{padding: 0px;margin: 0px;width: 213px;vertical-align: bottom;} .td113{padding: 0px;margin: 0px;width: 33px;vertical-align: bottom;} .td114{padding: 0px;margin: 0px;width: 111px;vertical-align: bottom;} .td115{padding: 0px;margin: 0px;width: 91px;vertical-align: bottom;} .td116{padding: 0px;margin: 0px;width: 22px;vertical-align: bottom;} .td117{padding: 0px;margin: 0px;width: 84px;vertical-align: bottom;} .td118{padding: 0px;margin: 0px;width: 113px;vertical-align: bottom;} .td119{padding: 0px;margin: 0px;width: 0px;vertical-align: bottom;} .td120{padding: 0px;margin: 0px;width: 426px;vertical-align: bottom;} .td121{padding: 0px;margin: 0px;width: 212px;vertical-align: bottom;} .td122{border-bottom: #000000 1px solid;padding: 0px;margin: 0px;width: 80px;vertical-align: bottom;} .td123{border-bottom: #000000 1px solid;padding: 0px;margin: 0px;width: 68px;vertical-align: bottom;} .td124{padding: 0px;margin: 0px;width: 267px;vertical-align: bottom;} .td125{padding: 0px;margin: 0px;width: 77px;vertical-align: bottom;} .td126{border-top: #000000 1px solid;padding: 0px;margin: 0px;width: 55px;vertical-align: bottom;} .td127{border-top: #000000 1px solid;padding: 0px;margin: 0px;width: 42px;vertical-align: bottom;} .td128{border-top: #000000 1px solid;padding: 0px;margin: 0px;width: 23px;vertical-align: bottom;} .td129{border-top: #000000 1px solid;padding: 0px;margin: 0px;width: 34px;vertical-align: bottom;} .td130{border-top: #000000 1px solid;padding: 0px;margin: 0px;width: 67px;vertical-align: bottom;} .td131{border-top: #000000 1px solid;padding: 0px;margin: 0px;width: 59px;vertical-align: bottom;} .td132{padding: 0px;margin: 0px;width: 2px;vertical-align: bottom;} .td133{padding: 0px;margin: 0px;width: 107px;vertical-align: bottom;} .td134{padding: 0px;margin: 0px;width: 42px;vertical-align: bottom;} .td135{padding: 0px;margin: 0px;width: 23px;vertical-align: bottom;} .td136{padding: 0px;margin: 0px;width: 48px;vertical-align: bottom;} .td137{padding: 0px;margin: 0px;width: 35px;vertical-align: bottom;} .td138{padding: 0px;margin: 0px;width: 28px;vertical-align: bottom;} .td139{padding: 0px;margin: 0px;width: 31px;vertical-align: bottom;} .td140{padding: 0px;margin: 0px;width: 169px;vertical-align: bottom;} .td141{padding: 0px;margin: 0px;width: 45px;vertical-align: bottom;} .td142{border-top: #000000 1px solid;padding: 0px;margin: 0px;width: 120px;vertical-align: bottom;} .td143{border-top: #000000 1px solid;padding: 0px;margin: 0px;width: 28px;vertical-align: bottom;} .td144{border-top: #000000 1px solid;padding: 0px;margin: 0px;width: 31px;vertical-align: bottom;} .td145{padding: 0px;margin: 0px;width: 115px;vertical-align: bottom;} .td146{padding: 0px;margin: 0px;width: 539px;vertical-align: bottom;} .td147{padding: 0px;margin: 0px;width: 97px;vertical-align: bottom;} .td148{border-bottom: #000000 1px solid;padding: 0px;margin: 0px;width: 22px;vertical-align: bottom;} .td149{border-bottom: #000000 1px solid;padding: 0px;margin: 0px;width: 45px;vertical-align: bottom;} .td150{border-bottom: #000000 1px solid;padding: 0px;margin: 0px;width: 112px;vertical-align: bottom;} .td151{border-bottom: #000000 1px solid;padding: 0px;margin: 0px;width: 35px;vertical-align: bottom;} .td152{border-bottom: #000000 1px solid;padding: 0px;margin: 0px;width: 28px;vertical-align: bottom;} .td153{border-bottom: #000000 1px solid;padding: 0px;margin: 0px;width: 31px;vertical-align: bottom;} .td154{border-bottom: #000000 1px solid;padding: 0px;margin: 0px;width: 2px;vertical-align: bottom;} .td155{padding: 0px;margin: 0px;width: 140px;vertical-align: bottom;} .td156{padding: 0px;margin: 0px;width: 317px;vertical-align: bottom;} .td157{padding: 0px;margin: 0px;width: 79px;vertical-align: bottom;} .td158{padding: 0px;margin: 0px;width: 90px;vertical-align: bottom;} .td159{padding: 0px;margin: 0px;width: 204px;vertical-align: bottom;} .td160{padding: 0px;margin: 0px;width: 221px;vertical-align: bottom;} .td161{padding: 0px;margin: 0px;width: 176px;vertical-align: bottom;} .td162{padding: 0px;margin: 0px;width: 152px;vertical-align: bottom;} .td163{padding: 0px;margin: 0px;width: 43px;vertical-align: bottom;} .td164{padding: 0px;margin: 0px;width: 100px;vertical-align: bottom;} .td165{padding: 0px;margin: 0px;width: 19px;vertical-align: bottom;} .td166{padding: 0px;margin: 0px;width: 95px;vertical-align: bottom;} .td167{padding: 0px;margin: 0px;width: 199px;vertical-align: bottom;} .td168{padding: 0px;margin: 0px;width: 57px;vertical-align: bottom;} .td169{padding: 0px;margin: 0px;width: 16px;vertical-align: bottom;} .td170{padding: 0px;margin: 0px;width: 139px;vertical-align: bottom;} .td171{padding: 0px;margin: 0px;width: 74px;vertical-align: bottom;} .td172{padding: 0px;margin: 0px;width: 27px;vertical-align: bottom;} .td173{padding: 0px;margin: 0px;width: 59px;vertical-align: bottom;} .td174{padding: 0px;margin: 0px;width: 11px;vertical-align: bottom;} .td175{padding: 0px;margin: 0px;width: 130px;vertical-align: bottom;} .td176{padding: 0px;margin: 0px;width: 9px;vertical-align: bottom;} .td177{padding: 0px;margin: 0px;width: 87px;vertical-align: bottom;} .td178{padding: 0px;margin: 0px;width: 51px;vertical-align: bottom;} .td179{padding: 0px;margin: 0px;width: 46px;vertical-align: bottom;} .td180{padding: 0px;margin: 0px;width: 53px;vertical-align: bottom;} .td181{padding: 0px;margin: 0px;width: 73px;vertical-align: bottom;} .td182{padding: 0px;margin: 0px;width: 99px;vertical-align: bottom;} .tr0{heightzzz: 28px;} .tr1{heightzzz: 21px;} .tr2{heightzzz: 31px;} .tr3{heightzzz: 17px;} .tr4{heightzzz: 22px;} .tr5{heightzzz: 26px;} .tr6{heightzzz: 23px;} .tr7{heightzzz: 20px;} .tr8{heightzzz: 16px;} .tr9{heightzzz: 15px;} .tr10{heightzzz: 13px;} .tr11{heightzzz: 27px;} .tr12{heightzzz: 14px;} .tr13{heightzzz: 19px;} .tr14{heightzzz: 18px;} .tr15{heightzzz: 25px;} .tr16{heightzzz: 24px;} .tr17{heightzzz: 8px;} .tr18{heightzzz: 11px;} .tr19{heightzzz: 32px;} .tr20{heightzzz: 7px;} .tr21{heightzzz: 29px;} .tr22{heightzzz: 40px;} .tr23{heightzzz: 34px;} .t0{width: 552px;margin-leftZ: 163px;margin-top: 5px;f:18px 'Verdana' !important;} .t1{width: 431px;f:13px 'Verdana' !important;} .t2{width: 555px;f:18px 'Verdana' !important;} .t3{width: 576px;margin-leftZ: 145px;f:18px 'Verdana' !important;} .t4{width: 335px;margin-leftZ: 145px;margin-top: 14px;f:italic 13px 'Verdana' !important;} .t5{width: 449px;margin-leftZ: 138px;margin-top: 11px;f:12px 'Verdana' !important;} .t6{width: 424px;margin-leftZ: 145px;margin-top: 8px;f:12px 'Verdana' !important;} .t7{width: 563px;f:12px 'Verdana' !important;} .t8{width: 449px;margin-top: 12px;f:12px 'Verdana' !important;} .t9{width: 424px;margin-leftZ: 7px;margin-top: 9px;f:12px 'Verdana' !important;} .t10{width: 449px;margin-leftZ: 1px;f:12px 'Verdana' !important;} .t11{width: 452px;margin-top: 23px;f:12px 'Verdana' !important;} .t12{width: 352px;margin-leftZ: 349px;f:13px 'Verdana' !important;} .t13{width: 206px;f:italic 13px 'Verdana' !important;} .t14{width: 331px;f:italic 13px 'Verdana' !important;} .t15{width: 431px;margin-leftZ: 164px;f:13px 'Verdana' !important;} .t16{width: 576px;margin-leftZ: 145px;f:13px 'Verdana' !important;} .t17{width: 335px;margin-leftZ: 164px;margin-top: 13px;f:italic 13px 'Verdana' !important;} .t18{width: 449px;margin-leftZ: 157px;margin-top: 11px;f:12px 'Verdana' !important;} .t19{width: 449px;f:12px 'Verdana' !important;} .t20{width: 237px;f:12px 'Verdana' !important;} .t21{width: 555px;f:12px 'Verdana' !important;} .t22{width: 584px;f:12px 'Verdana' !important;} .t23{width: 563px;margin-top: 12px;f:12px 'Verdana' !important;} .t24{width: 401px;f:12px 'Verdana' !important;} .t25{width: 452px;f:12px 'Verdana' !important;} .t26{width: 555px;margin-leftZ: 164px;f:13px 'Verdana' !important;} .t27{width: 424px;margin-leftZ: 164px;margin-top: 9px;f:12px 'Verdana' !important;} .t28{width: 389px;margin-leftZ: 158px;f:italic 13px 'Verdana' !important;} .t29{width: 449px;margin-top: 11px;f:12px 'Verdana' !important;} .t30{width: 565px;f:12px 'Verdana' !important;} .t31{width: 431px;margin-top: 5px;f:13px 'Verdana' !important;} .t32{width: 556px;f:italic 13px 'Verdana' !important;} .t33{width: 331px;margin-leftZ: 12px;f:italic 13px 'Verdana' !important;} .t34{width: 431px;margin-leftZ: 145px;f:13px 'Verdana' !important;} </STYLE> <DIV id="page_1"> <DIV id="p1dimg1"> <INGENBILD zsrc="GV031211x1.jpg/" id="p1img1"> </DIV> <DIV class="dclr"></DIV> <P class="p0 ft0">Regeringens proposition 2007/08:121</P> <TABLE cellpadding=0 cellspacing=0 class="t0"> <TR> <TD class="tr0 td0"><SPAN class="p1 ft1">Nedsatt koldioxidskatt för bränslen som förbrukas i</SPAN> </TD> <TD class="tr0 td1"><SPAN class="p2 ft1">Prop.</SPAN> </TD> </TR> <TR> <TD class="tr1 td0"><SPAN class="p1 ft1">anläggningar som omfattas av EU:s handel med</SPAN> </TD> <TD class="tr1 td1"><SPAN class="p2 ft1">2007/08:121</SPAN> </TD> </TR> <TR> <TD class="tr1 td2"><SPAN class="p1 ft1">utsläppsrätter</SPAN> </TD> <TD class="tr1 td3"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p4 ft3">Regeringen överlämnar denna proposition till riksdagen.</P> <P class="p5 ft3">Stockholm den 19 mars 2008</P> <P class="p6 ft4">Fredrik Reinfeldt</P> <P class="p7 ft6">Anders Borg <SPAN class="ft5">(Finansdepartementet)</SPAN></P> <P class="p8 ft1">Propositionens huvudsakliga innehåll</P> <P class="p9 ft3">I propositionen lämnas förslag om sänkt koldioxidskatt för bränslen som förbrukas i anläggningar som omfattas av EU:s system för handel med utsläppsrätter. Den procentuella skattenedsättningen för bränslen som förbrukas i industri- och kraftvärmeanläggningar inom handelssystemet ökas med 6 procentenheter. Motsvarande nedsättning, uttryckt i procentenheter, föreslås även för bränslen som förbrukas i övriga värmeanläggningar inom handelssystemet.</P> <P class="p10 ft7">Den nu föreslagna skattesänkningen utgör det första steget av de skattelättnader som aviserades i budgetpropositionen för 2008 för bränslen som förbrukas i anläggningar som omfattas av handelssystemet.</P> <P class="p11 ft3">I samband med förslaget om sänkt koldioxidskatt behandlas i propositionen också vissa lagtekniska ändringar som syftar till att göra reglerna kring i synnerhet kraftvärmebeskattningen mer lättillgängliga och överskådliga.</P> <P class="p12 ft7">Förslaget föranleder ändringar i lagen (1994:1776) om skatt på energi. Ändringarna föreslås träda i kraft den 1 juli 2008.</P> <P class="p13 ft3">1</P> </DIV> <DIV id="page_2"> <DIV> <DIV id="id_1"> <TABLE cellpadding=0 cellspacing=0 class="t1"> <TR height=0> <TD width=17px></TD> <TD width=44px></TD> <TD width=318px></TD> <TD width=13px></TD> </TR> <TR> <TD colspan=3 class="tr2 td4"><SPAN class="p3 ft1">Innehållsförteckning</SPAN> </TD> <TD class="tr2 td5"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr2 td6"><SPAN class="p3 ft3">1</SPAN> </TD> <TD colspan=2 class="tr2 td7"><SPAN class="p14 ft3">Beslut................................................................................................</SPAN> </TD> <TD class="tr2 td5"><SPAN class="p15 ft3">3</SPAN> </TD> </TR> <TR> <TD class="tr1 td6"><SPAN class="p3 ft3">2</SPAN> </TD> <TD colspan=2 class="tr1 td7"><SPAN class="p14 ft3">Förslag till lag om ändring i lagen (1994:1776) om skatt på</SPAN> </TD> <TD class="tr1 td5"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr3 td6"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr3 td7"><SPAN class="p14 ft3">energi ................................................................................................</SPAN> </TD> <TD class="tr3 td5"><SPAN class="p15 ft3">4</SPAN> </TD> </TR> <TR> <TD class="tr1 td6"><SPAN class="p3 ft3">3</SPAN> </TD> <TD colspan=2 class="tr1 td7"><SPAN class="p14 ft3">Ärendet och dess beredning............................................................</SPAN> </TD> <TD class="tr1 td5"><SPAN class="p15 ft3">12</SPAN> </TD> </TR> <TR> <TD class="tr4 td6"><SPAN class="p3 ft3">4</SPAN> </TD> <TD colspan=2 class="tr4 td7"><SPAN class="p14 ft3">Beskattningen av bränslen i den handlande sektorn .......................</SPAN> </TD> <TD class="tr4 td5"><SPAN class="p15 ft3">12</SPAN> </TD> </TR> <TR> <TD class="tr4 td6"><SPAN class="p3 ft3">5</SPAN> </TD> <TD colspan=2 class="tr4 td7"><SPAN class="p14 ft3">Offentligfinansiella effekter m.m. ..................................................</SPAN> </TD> <TD class="tr4 td5"><SPAN class="p15 ft3">16</SPAN> </TD> </TR> <TR> <TD class="tr4 td6"><SPAN class="p3 ft3">6</SPAN> </TD> <TD colspan=2 class="tr4 td7"><SPAN class="p14 ft3">Författningskommentar...................................................................</SPAN> </TD> <TD class="tr4 td5"><SPAN class="p15 ft3">16</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr4 td8"><SPAN class="p3 ft3">Bilaga 1</SPAN> </TD> <TD class="tr4 td9"><SPAN class="p3 ft3">Promemorians lagförslag......................................................</SPAN> </TD> <TD class="tr4 td5"><SPAN class="p15 ft3">21</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr4 td8"><SPAN class="p3 ft3">Bilaga 2</SPAN> </TD> <TD class="tr4 td9"><SPAN class="p3 ft3">Förteckning över remissinstanserna .....................................</SPAN> </TD> <TD class="tr4 td5"><SPAN class="p15 ft3">32</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr4 td8"><SPAN class="p3 ft3">Bilaga 3</SPAN> </TD> <TD class="tr4 td9"><SPAN class="p3 ft3">Lagrådsremissens lagförslag.................................................</SPAN> </TD> <TD class="tr4 td5"><SPAN class="p15 ft3">33</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr4 td8"><SPAN class="p3 ft3">Bilaga 4</SPAN> </TD> <TD class="tr4 td9"><SPAN class="p3 ft3">Lagrådets yttrande ................................................................</SPAN> </TD> <TD class="tr4 td5"><SPAN class="p15 ft3">41</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr4 td4"><SPAN class="p3 ft3">Utdrag ur protokoll vid regeringssammanträde den 19 mars 2008.........</SPAN> </TD> <TD class="tr4 td5"><SPAN class="p15 ft3">42</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="id_2"> <P class="p16 ft3">Prop. 2007/08:121</P> <P class="p17 ft3">2</P> </DIV> </DIV> </DIV> <DIV id="page_3"> <TABLE cellpadding=0 cellspacing=0 class="t2"> <TR> <TD class="tr5 td10"><SPAN class="p18 ft1">1</SPAN> </TD> <TD class="tr5 td11"><SPAN class="p19 ft1">Beslut</SPAN> </TD> <TD class="tr5 td12"><SPAN class="p3 ft3">Prop. 2007/08:121</SPAN> </TD> </TR> </TABLE> <P class="p20 ft5">Regeringen föreslår att riksdagen antar regeringens förslag till lag om ändring i lagen (1994:1776) om skatt på energi.</P> <P class="p21 ft3">3</P> </DIV> <DIV id="page_4"> <TABLE cellpadding=0 cellspacing=0 class="t3"> <TR> <TD class="tr0 td10"><SPAN class="p18 ft1">2</SPAN> </TD> <TD class="tr0 td13"><SPAN class="p19 ft1">Förslag till lag om ändring i lagen</SPAN> </TD> <TD class="tr0 td12"><SPAN class="p3 ft3">Prop. 2007/08:121</SPAN> </TD> </TR> <TR> <TD class="tr6 td10"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr6 td13"><SPAN class="p19 ft1">(1994:1776) om skatt på energi</SPAN> </TD> <TD class="tr6 td12"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p22 ft7">Härigenom föreskrivs i fråga om lagen (1994:1776) om skatt på energi <SPAN class="ft8">dels </SPAN>att 6 a kap. <NOBR>1–5</NOBR> §§ samt 11 kap. 10 § ska ha följande lydelse, <SPAN class="ft8">dels </SPAN>att det i lagen ska införas fyra nya paragrafer, 1 kap. 10 § och</P> <P class="p23 ft3">6 a kap. 3 <NOBR>a–3</NOBR> c §§, av följande lydelse.</P> <TABLE cellpadding=0 cellspacing=0 class="t4"> <TR> <TD class="tr7 td14"><SPAN class="p3 ft4">Nuvarande lydelse</SPAN> </TD> <TD class="tr7 td15"><SPAN class="p3 ft9">Föreslagen lydelse</SPAN> </TD> </TR> </TABLE> <P class="p24 ft12"><SPAN class="ft10">1</SPAN><SPAN class="ft11">kap. </SPAN><SPAN class="ft8">10 §</SPAN></P> <P class="p25 ft4">Med kraftvärmeproduktion förstås samtidig produktion av värme och skattepliktig elektrisk kraft i en och samma process, om</P> <P class="p26 ft8"><SPAN class="ft4">1.</SPAN><SPAN class="ft13">den värme som uppkommer nyttiggörs, och</SPAN></P> <P class="p26 ft6"><SPAN class="ft4">2.</SPAN><SPAN class="ft14">elverkningsgraden uppgår till minst 5 procent.</SPAN></P> <P class="p27 ft4">Nuvarande lydelse</P> <P class="p28 ft10">6 a kap.</P> <P class="p29 ft3">1 §<SPAN class="ft15">1</SPAN></P> <P class="p30 ft7">Bränsle som används för nedan angivna ändamål, i förekommande fall med undantag för vissa bränsleslag, ska helt eller delvis befrias från skatt enligt följande, om inte annat anges.</P> <TABLE cellpadding=0 cellspacing=0 class="t5"> <TR> <TD class="tr8 td16"><SPAN class="p31 ft16">Ändamål</SPAN> </TD> <TD class="tr8 td17"><SPAN class="p3 ft16">Bränsle som</SPAN> </TD> <TD class="tr8 td18"><SPAN class="p32 ft16">Befrielse</SPAN> </TD> <TD class="tr8 td19"><SPAN class="p33 ft16">Befrielse</SPAN> </TD> <TD class="tr8 td20"><SPAN class="p31 ft16">Befrielse</SPAN> </TD> </TR> <TR> <TD class="tr9 td21"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td22"><SPAN class="p3 ft16">inte ger</SPAN> </TD> <TD class="tr9 td23"><SPAN class="p32 ft16">från</SPAN> </TD> <TD class="tr9 td8"><SPAN class="p33 ft16">från kol-</SPAN> </TD> <TD class="tr9 td24"><SPAN class="p31 ft16">från</SPAN> </TD> </TR> <TR> <TD class="tr10 td21"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td22"><SPAN class="p3 ft18">befrielse</SPAN> </TD> <TD class="tr10 td23"><SPAN class="p32 ft18">energi-</SPAN> </TD> <TD class="tr10 td8"><SPAN class="p33 ft18">dioxid-</SPAN> </TD> <TD class="tr10 td24"><SPAN class="p31 ft18">svavel-</SPAN> </TD> </TR> <TR> <TD class="tr9 td25"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td27"><SPAN class="p32 ft16">skatt</SPAN> </TD> <TD class="tr9 td28"><SPAN class="p33 ft16">skatt</SPAN> </TD> <TD class="tr9 td29"><SPAN class="p31 ft16">skatt</SPAN> </TD> </TR> <TR> <TD class="tr11 td21"><SPAN class="p31 ft16">1. Förbrukning</SPAN> </TD> <TD class="tr11 td22"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr11 td23"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr11 td8"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr11 td24"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr10 td21"><SPAN class="p31 ft18">a) för annat ändamål än</SPAN> </TD> <TD class="tr10 td22"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td23"><SPAN class="p32 ft18">100</SPAN> </TD> <TD class="tr10 td8"><SPAN class="p33 ft18">100</SPAN> </TD> <TD class="tr10 td24"><SPAN class="p31 ft18">100</SPAN> </TD> </TR> <TR> <TD class="tr12 td21"><SPAN class="p31 ft19">som motorbränsle eller</SPAN> </TD> <TD class="tr12 td22"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td23"><SPAN class="p32 ft19">procent</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p33 ft19">procent</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p31 ft19">procent</SPAN> </TD> </TR> <TR> <TD class="tr12 td21"><SPAN class="p31 ft19">som bränsle för uppvärm-</SPAN> </TD> <TD class="tr12 td22"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td23"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr8 td21"><SPAN class="p31 ft16">ning</SPAN> </TD> <TD class="tr8 td22"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td23"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td8"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td24"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p34 ft16">– – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – –</P> <TABLE cellpadding=0 cellspacing=0 class="t6"> <TR> <TD class="tr13 td30"><SPAN class="p3 ft16">6. Förbrukning vid fram-</SPAN> </TD> <TD class="tr13 td31"><SPAN class="p35 ft16">100</SPAN> </TD> <TD class="tr13 td32"><SPAN class="p36 ft16">100</SPAN> </TD> <TD class="tr13 td33"><SPAN class="p36 ft16">100</SPAN> </TD> </TR> <TR> <TD class="tr12 td30"><SPAN class="p3 ft19">ställning av energi-</SPAN> </TD> <TD class="tr12 td31"><SPAN class="p35 ft19">procent</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p36 ft19">procent</SPAN> </TD> <TD class="tr12 td33"><SPAN class="p36 ft21">procent</SPAN> </TD> </TR> <TR> <TD class="tr12 td30"><SPAN class="p3 ft19">produkter eller andra</SPAN> </TD> <TD class="tr12 td31"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td33"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr10 td30"><SPAN class="p3 ft18">produkter för vilka</SPAN> </TD> <TD class="tr10 td31"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td32"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td33"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td30"><SPAN class="p3 ft19">skatteplikt har inträtt för</SPAN> </TD> <TD class="tr12 td31"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td33"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr8 td30"><SPAN class="p3 ft16">tillverkaren</SPAN> </TD> <TD class="tr8 td31"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td32"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td33"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p37 ft21"><SPAN class="ft22">1</SPAN><SPAN class="ft23">Senaste lydelse 2007:1387. Anm. Paragrafen föreslås ändras även i prop. 2007/08:122.</SPAN></P> <P class="p38 ft3">4</P> </DIV> <DIV id="page_5"> <DIV id="p5dimg1"> <INGENBILD zsrc="GV031215x1.jpg/" id="p5img1"> </DIV> <DIV id="id_1"> <TABLE cellpadding=0 cellspacing=0 class="t7"> <TR> <TD class="tr3 td16"><SPAN class="p31 ft16">Ändamål</SPAN> </TD> <TD class="tr3 td34"><SPAN class="p3 ft16">Bränsle som</SPAN> </TD> <TD class="tr3 td35"><SPAN class="p2 ft16">Befrielse</SPAN> </TD> <TD class="tr3 td36"><SPAN class="p33 ft16">Befrielse</SPAN> </TD> <TD class="tr3 td37"><SPAN class="p3 ft16">Befrielse</SPAN> </TD> <TD class="tr14 td31"><SPAN class="p39 ft3">Prop. 2007/08:121</SPAN> </TD> </TR> <TR> <TD class="tr12 td21"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td38"><SPAN class="p3 ft19">inte ger</SPAN> </TD> <TD class="tr12 td39"><SPAN class="p2 ft19">från</SPAN> </TD> <TD class="tr12 td40"><SPAN class="p33 ft19">från kol-</SPAN> </TD> <TD colspan=2 class="tr12 td41"><SPAN class="p3 ft19">från</SPAN> </TD> </TR> <TR> <TD class="tr12 td21"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td38"><SPAN class="p3 ft19">befrielse</SPAN> </TD> <TD class="tr12 td39"><SPAN class="p2 ft19">energi-</SPAN> </TD> <TD class="tr12 td40"><SPAN class="p33 ft19">dioxid-</SPAN> </TD> <TD colspan=2 class="tr12 td41"><SPAN class="p3 ft19">svavel-</SPAN> </TD> </TR> <TR> <TD class="tr12 td21"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td38"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td39"><SPAN class="p2 ft19">skatt</SPAN> </TD> <TD class="tr12 td40"><SPAN class="p33 ft19">skatt</SPAN> </TD> <TD colspan=2 class="tr12 td41"><SPAN class="p3 ft19">skatt</SPAN> </TD> </TR> <TR> <TD class="tr10 td16"><SPAN class="p31 ft18">7. Förbrukning för fram-</SPAN> </TD> <TD class="tr10 td34"><SPAN class="p3 ft18">Bränsle som</SPAN> </TD> <TD class="tr10 td35"><SPAN class="p2 ft18">100</SPAN> </TD> <TD class="tr10 td36"><SPAN class="p33 ft18">100</SPAN> </TD> <TD class="tr10 td37"><SPAN class="p3 ft18">–</SPAN> </TD> <TD class="tr12 td31"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td21"><SPAN class="p31 ft19">ställning av skattepliktig</SPAN> </TD> <TD class="tr12 td38"><SPAN class="p3 ft19">avses i 2 kap.</SPAN> </TD> <TD class="tr12 td39"><SPAN class="p2 ft19">procent</SPAN> </TD> <TD class="tr12 td40"><SPAN class="p33 ft19">procent</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td31"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td21"><SPAN class="p31 ft19">elektrisk kraft <SPAN class="ft24">när den</SPAN></SPAN> </TD> <TD class="tr12 td38"><SPAN class="p3 ft19">1 § första</SPAN> </TD> <TD class="tr12 td39"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td40"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td31"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr10 td21"><SPAN class="p31 ft25">värme som uppkommer</SPAN> </TD> <TD class="tr10 td38"><SPAN class="p3 ft18">stycket 3 b</SPAN> </TD> <TD class="tr10 td39"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td40"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td42"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td31"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td21"><SPAN class="p31 ft24">inte till någon del</SPAN> </TD> <TD class="tr12 td38"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td39"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td40"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td31"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr8 td21"><SPAN class="p31 ft9">nyttiggörs</SPAN> </TD> <TD class="tr8 td38"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td39"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td40"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td31"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td21"><SPAN class="p31 ft16">8. –</SPAN> </TD> <TD class="tr11 td38"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p2 ft16">–</SPAN> </TD> <TD class="tr11 td40"><SPAN class="p33 ft16">–</SPAN> </TD> <TD colspan=2 class="tr11 td41"><SPAN class="p3 ft16">–</SPAN> </TD> </TR> <TR> <TD class="tr5 td21"><SPAN class="p31 ft16">9. Om skattebefrielse inte</SPAN> </TD> <TD class="tr5 td38"><SPAN class="p3 ft16">Bensin,</SPAN> </TD> <TD class="tr5 td39"><SPAN class="p2 ft16">100</SPAN> </TD> <TD class="tr5 td40"><SPAN class="p33 ft16">79</SPAN> </TD> <TD colspan=2 class="tr5 td41"><SPAN class="p3 ft16">–</SPAN> </TD> </TR> <TR> <TD class="tr12 td21"><SPAN class="p31 ft19">följer av tidigare punkter,</SPAN> </TD> <TD class="tr12 td38"><SPAN class="p3 ft19">råtallolja,</SPAN> </TD> <TD class="tr12 td39"><SPAN class="p2 ft19">procent</SPAN> </TD> <TD class="tr12 td40"><SPAN class="p33 ft19">procent</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td31"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td21"><SPAN class="p31 ft19">förbrukning för annat</SPAN> </TD> <TD class="tr12 td38"><SPAN class="p3 ft19">bränsle som</SPAN> </TD> <TD class="tr12 td39"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td40"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td31"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td21"><SPAN class="p31 ft19">ändamål än drift av</SPAN> </TD> <TD class="tr12 td38"><SPAN class="p3 ft19">avses i 2 kap.</SPAN> </TD> <TD class="tr12 td39"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td40"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td31"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr10 td21"><SPAN class="p31 ft18">motordrivna fordon vid</SPAN> </TD> <TD class="tr10 td38"><SPAN class="p3 ft18">1 § första</SPAN> </TD> <TD class="tr10 td39"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td40"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td42"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td31"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td21"><SPAN class="p31 ft19">tillverkningsprocessen i</SPAN> </TD> <TD class="tr12 td38"><SPAN class="p3 ft19">stycket 3 b</SPAN> </TD> <TD class="tr12 td39"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td40"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td31"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr8 td21"><SPAN class="p31 ft16">industriell verksamhet</SPAN> </TD> <TD class="tr8 td38"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td39"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td40"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td31"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td21"><SPAN class="p31 ft16">10. Om skattebefrielse</SPAN> </TD> <TD class="tr5 td38"><SPAN class="p3 ft16">Bensin,</SPAN> </TD> <TD class="tr5 td39"><SPAN class="p2 ft16">100</SPAN> </TD> <TD class="tr5 td40"><SPAN class="p33 ft16">79</SPAN> </TD> <TD colspan=2 class="tr5 td41"><SPAN class="p3 ft16">–</SPAN> </TD> </TR> <TR> <TD class="tr10 td21"><SPAN class="p31 ft18">inte följer av tidigare</SPAN> </TD> <TD class="tr10 td38"><SPAN class="p3 ft18">råtallolja,</SPAN> </TD> <TD class="tr10 td39"><SPAN class="p2 ft18">procent</SPAN> </TD> <TD class="tr10 td40"><SPAN class="p33 ft18">procent</SPAN> </TD> <TD class="tr10 td42"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td31"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td21"><SPAN class="p31 ft19">punkter, förbrukning för</SPAN> </TD> <TD class="tr12 td38"><SPAN class="p3 ft19">bränsle som</SPAN> </TD> <TD class="tr12 td39"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td40"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td31"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td21"><SPAN class="p31 ft19">annat ändamål än drift av</SPAN> </TD> <TD class="tr12 td38"><SPAN class="p3 ft19">avses i 2 kap.</SPAN> </TD> <TD class="tr12 td39"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td40"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td31"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td21"><SPAN class="p31 ft19">motordrivna fordon vid</SPAN> </TD> <TD class="tr12 td38"><SPAN class="p3 ft19">1 § första</SPAN> </TD> <TD class="tr12 td39"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td40"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td31"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td21"><SPAN class="p31 ft19">yrkesmässig växthus-</SPAN> </TD> <TD class="tr12 td38"><SPAN class="p3 ft19">stycket 3 b</SPAN> </TD> <TD class="tr12 td39"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td40"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td31"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr9 td21"><SPAN class="p31 ft16">odling</SPAN> </TD> <TD class="tr9 td38"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td39"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td40"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td31"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p40 ft16">– – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – –</P> </DIV> <DIV id="id_2"> <DIV id="id_2_1"> <P class="p16 ft19"><SPAN class="ft26">16</SPAN>. Förbrukning i processer för framställning av andra mineraliska ämnen än metaller under förutsättning att det ingående materialet genom uppvärmning i ugnar förändras kemiskt eller dess inre fysikaliska struktur förändras</P> </DIV> <DIV id="id_2_2"> <P class="p16 ft16">100 100 100 procent procent procent</P> </DIV> </DIV> <DIV id="id_3"> <P class="p16 ft3">5</P> </DIV> </DIV> <DIV id="page_6"> <DIV> <DIV id="id_1"> <P class="p41 ft4">Föreslagen lydelse</P> <P class="p42 ft10">6 a kap.</P> <P class="p43 ft3">1 §</P> <P class="p44 ft7">Bränsle som används för nedan angivna ändamål, i förekommande fall med undantag för vissa bränsleslag, ska helt eller delvis befrias från skatt enligt följande, om inte annat anges.</P> <TABLE cellpadding=0 cellspacing=0 class="t8"> <TR> <TD class="tr9 td16"><SPAN class="p31 ft16">Ändamål</SPAN> </TD> <TD class="tr9 td17"><SPAN class="p3 ft16">Bränsle som</SPAN> </TD> <TD class="tr9 td18"><SPAN class="p32 ft16">Befrielse</SPAN> </TD> <TD class="tr9 td19"><SPAN class="p33 ft16">Befrielse</SPAN> </TD> <TD class="tr9 td20"><SPAN class="p31 ft16">Befrielse</SPAN> </TD> </TR> <TR> <TD class="tr9 td21"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td22"><SPAN class="p3 ft16">inte ger</SPAN> </TD> <TD class="tr9 td23"><SPAN class="p32 ft16">från</SPAN> </TD> <TD class="tr9 td8"><SPAN class="p33 ft16">från kol-</SPAN> </TD> <TD class="tr9 td24"><SPAN class="p31 ft16">från</SPAN> </TD> </TR> <TR> <TD class="tr10 td21"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td22"><SPAN class="p3 ft18">befrielse</SPAN> </TD> <TD class="tr10 td23"><SPAN class="p32 ft18">energi-</SPAN> </TD> <TD class="tr10 td8"><SPAN class="p33 ft18">dioxid-</SPAN> </TD> <TD class="tr10 td24"><SPAN class="p31 ft18">svavel-</SPAN> </TD> </TR> <TR> <TD class="tr9 td25"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td27"><SPAN class="p32 ft16">skatt</SPAN> </TD> <TD class="tr9 td28"><SPAN class="p33 ft16">skatt</SPAN> </TD> <TD class="tr9 td29"><SPAN class="p31 ft16">skatt</SPAN> </TD> </TR> <TR> <TD class="tr5 td21"><SPAN class="p31 ft16">1. Förbrukning</SPAN> </TD> <TD class="tr5 td22"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td23"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td8"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td24"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td21"><SPAN class="p31 ft19">a) för annat ändamål än</SPAN> </TD> <TD class="tr12 td22"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td23"><SPAN class="p32 ft19">100</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p33 ft19">100</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p31 ft19">100</SPAN> </TD> </TR> <TR> <TD class="tr12 td21"><SPAN class="p31 ft19">som motorbränsle eller</SPAN> </TD> <TD class="tr12 td22"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td23"><SPAN class="p32 ft19">procent</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p33 ft19">procent</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p31 ft19">procent</SPAN> </TD> </TR> <TR> <TD class="tr12 td21"><SPAN class="p31 ft19">som bränsle för uppvärm-</SPAN> </TD> <TD class="tr12 td22"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td23"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr9 td21"><SPAN class="p31 ft16">ning</SPAN> </TD> <TD class="tr9 td22"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td23"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td8"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td24"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p45 ft16">– – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – –</P> <TABLE cellpadding=0 cellspacing=0 class="t9"> <TR> <TD class="tr14 td43"><SPAN class="p3 ft16">6. Förbrukning vid fram-</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr14 td8"><SPAN class="p2 ft16">100</SPAN> </TD> <TD class="tr14 td32"><SPAN class="p36 ft16">100</SPAN> </TD> <TD class="tr14 td33"><SPAN class="p36 ft16">100</SPAN> </TD> </TR> <TR> <TD class="tr12 td43"><SPAN class="p3 ft19">ställning av energi-</SPAN> </TD> <TD class="tr12 td38"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p2 ft19">procent</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p36 ft19">procent</SPAN> </TD> <TD class="tr12 td33"><SPAN class="p36 ft21">procent</SPAN> </TD> </TR> <TR> <TD class="tr10 td43"><SPAN class="p3 ft18">produkter eller andra</SPAN> </TD> <TD class="tr10 td38"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td8"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td32"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td33"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td43"><SPAN class="p3 ft19">produkter för vilka</SPAN> </TD> <TD class="tr12 td38"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td33"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td43"><SPAN class="p3 ft19">skatteplikt har inträtt för</SPAN> </TD> <TD class="tr12 td38"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td33"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr8 td43"><SPAN class="p3 ft16">tillverkaren</SPAN> </TD> <TD class="tr8 td38"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td8"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td32"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td33"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td43"><SPAN class="p3 ft16">7. Förbrukning för fram-</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p3 ft16">Bränsle som</SPAN> </TD> <TD class="tr15 td8"><SPAN class="p2 ft16">100</SPAN> </TD> <TD class="tr15 td32"><SPAN class="p36 ft16">100</SPAN> </TD> <TD class="tr15 td33"><SPAN class="p36 ft16">–</SPAN> </TD> </TR> <TR> <TD class="tr12 td43"><SPAN class="p3 ft19">ställning av skattepliktig</SPAN> </TD> <TD class="tr12 td38"><SPAN class="p3 ft19">avses i 2 kap.</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p2 ft19">procent</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p36 ft19">procent</SPAN> </TD> <TD class="tr12 td33"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td43"><SPAN class="p3 ft19">elektrisk kraft</SPAN> </TD> <TD class="tr12 td38"><SPAN class="p3 ft19">1 § första</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td33"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr8 td43"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td38"><SPAN class="p3 ft16">stycket 3 b</SPAN> </TD> <TD class="tr8 td8"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td32"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td33"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td43"><SPAN class="p3 ft16">8. –</SPAN> </TD> <TD class="tr5 td38"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td8"><SPAN class="p2 ft16">–</SPAN> </TD> <TD class="tr5 td32"><SPAN class="p36 ft16">–</SPAN> </TD> <TD class="tr5 td33"><SPAN class="p36 ft16">–</SPAN> </TD> </TR> <TR> <TD class="tr11 td43"><SPAN class="p3 ft16">9. Om skattebefrielse inte</SPAN> </TD> <TD class="tr11 td38"><SPAN class="p3 ft16">Bensin,</SPAN> </TD> <TD class="tr11 td8"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr11 td32"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr11 td33"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td43"><SPAN class="p3 ft19">följer av tidigare punkter,</SPAN> </TD> <TD class="tr12 td38"><SPAN class="p3 ft19">råtallolja,</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td33"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td43"><SPAN class="p3 ft19">förbrukning för annat</SPAN> </TD> <TD class="tr12 td38"><SPAN class="p3 ft19">bränsle som</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td33"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr10 td43"><SPAN class="p3 ft18">ändamål än drift av</SPAN> </TD> <TD class="tr10 td38"><SPAN class="p3 ft18">avses i 2 kap.</SPAN> </TD> <TD class="tr10 td8"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td32"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td33"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td43"><SPAN class="p3 ft19">motordrivna fordon vid</SPAN> </TD> <TD class="tr12 td38"><SPAN class="p3 ft19">1 § första</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td33"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td43"><SPAN class="p3 ft19">tillverkningsprocessen i</SPAN> </TD> <TD class="tr12 td38"><SPAN class="p3 ft19">stycket 3 b</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td33"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr8 td43"><SPAN class="p3 ft16">industriell verksamhet</SPAN> </TD> <TD class="tr8 td38"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td8"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td32"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td33"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td43"><SPAN class="p3 ft9">a) i en anläggning för</SPAN> </TD> <TD class="tr11 td38"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr11 td8"><SPAN class="p2 ft9">100</SPAN> </TD> <TD class="tr11 td32"><SPAN class="p36 ft9">85</SPAN> </TD> <TD class="tr11 td33"><SPAN class="p36 ft16">–</SPAN> </TD> </TR> <TR> <TD class="tr12 td43"><SPAN class="p3 ft24">vilken utsläppsrätter ska</SPAN> </TD> <TD class="tr12 td38"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p2 ft24">procent</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p36 ft24">procent</SPAN> </TD> <TD class="tr12 td33"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td43"><SPAN class="p3 ft24">överlämnas enligt 6 kap.</SPAN> </TD> <TD class="tr12 td38"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td33"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr10 td43"><SPAN class="p3 ft25">1 § lagen (2004:1199) om</SPAN> </TD> <TD class="tr10 td38"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td8"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td32"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td33"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td43"><SPAN class="p3 ft24">handel med utsläpps-</SPAN> </TD> <TD class="tr12 td38"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td33"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr8 td43"><SPAN class="p3 ft9">rätter</SPAN> </TD> <TD class="tr8 td38"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td8"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td32"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td33"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td43"><SPAN class="p3 ft9">b) i andra fall än som</SPAN> </TD> <TD class="tr11 td38"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr11 td8"><SPAN class="p2 ft16">100</SPAN> </TD> <TD class="tr11 td32"><SPAN class="p36 ft16">79</SPAN> </TD> <TD class="tr11 td33"><SPAN class="p36 ft16">–</SPAN> </TD> </TR> <TR> <TD class="tr3 td43"><SPAN class="p3 ft9">avses under a<SPAN class="ft3">.</SPAN></SPAN> </TD> <TD class="tr3 td38"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr3 td8"><SPAN class="p2 ft16">procent</SPAN> </TD> <TD class="tr3 td32"><SPAN class="p36 ft16">procent</SPAN> </TD> <TD class="tr3 td33"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td43"><SPAN class="p3 ft16">10. Om skattebefrielse</SPAN> </TD> <TD class="tr5 td38"><SPAN class="p3 ft16">Bensin,</SPAN> </TD> <TD class="tr5 td8"><SPAN class="p2 ft16">100</SPAN> </TD> <TD class="tr5 td32"><SPAN class="p36 ft16">79</SPAN> </TD> <TD class="tr5 td33"><SPAN class="p36 ft16">–</SPAN> </TD> </TR> <TR> <TD class="tr8 td43"><SPAN class="p3 ft16">inte följer av tidigare</SPAN> </TD> <TD class="tr8 td38"><SPAN class="p3 ft16">råtallolja,</SPAN> </TD> <TD class="tr8 td8"><SPAN class="p2 ft16">procent</SPAN> </TD> <TD class="tr8 td32"><SPAN class="p36 ft16">procent</SPAN> </TD> <TD class="tr8 td33"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="id_2"> <P class="p16 ft3">Prop. 2007/08:121</P> <P class="p17 ft3">6</P> </DIV> </DIV> </DIV> <DIV id="page_7"> <DIV> <DIV id="id_1"> <TABLE cellpadding=0 cellspacing=0 class="t10"> <TR> <TD class="tr8 td16"><SPAN class="p31 ft16">Ändamål</SPAN> </TD> <TD class="tr8 td44"><SPAN class="p3 ft16">Bränsle som</SPAN> </TD> <TD class="tr8 td45"><SPAN class="p3 ft16">Befrielse</SPAN> </TD> <TD class="tr8 td45"><SPAN class="p3 ft16">Befrielse</SPAN> </TD> <TD class="tr8 td37"><SPAN class="p3 ft16">Befrielse</SPAN> </TD> </TR> <TR> <TD class="tr9 td21"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td46"><SPAN class="p3 ft16">inte ger</SPAN> </TD> <TD class="tr9 td32"><SPAN class="p3 ft16">från</SPAN> </TD> <TD class="tr9 td32"><SPAN class="p3 ft16">från kol-</SPAN> </TD> <TD class="tr9 td42"><SPAN class="p3 ft16">från</SPAN> </TD> </TR> <TR> <TD class="tr12 td21"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td46"><SPAN class="p3 ft19">befrielse</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p3 ft19">energi-</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p3 ft19">dioxid-</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p3 ft19">svavel-</SPAN> </TD> </TR> <TR> <TD class="tr12 td25"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td47"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td48"><SPAN class="p3 ft19">skatt</SPAN> </TD> <TD class="tr12 td48"><SPAN class="p3 ft19">skatt</SPAN> </TD> <TD class="tr12 td49"><SPAN class="p3 ft19">skatt</SPAN> </TD> </TR> <TR> <TD class="tr10 td21"><SPAN class="p31 ft18">punkter, förbrukning för</SPAN> </TD> <TD class="tr10 td46"><SPAN class="p3 ft18">bränsle som</SPAN> </TD> <TD class="tr10 td32"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td32"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td42"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td21"><SPAN class="p31 ft19">annat ändamål än drift av</SPAN> </TD> <TD class="tr12 td46"><SPAN class="p3 ft19">avses i 2 kap.</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td21"><SPAN class="p31 ft19">motordrivna fordon vid</SPAN> </TD> <TD class="tr12 td46"><SPAN class="p3 ft19">1 § första</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr10 td21"><SPAN class="p31 ft18">yrkesmässig växthus-</SPAN> </TD> <TD class="tr10 td46"><SPAN class="p3 ft18">stycket 3 b</SPAN> </TD> <TD class="tr10 td32"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td32"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td42"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr8 td21"><SPAN class="p31 ft16">odling</SPAN> </TD> <TD class="tr8 td46"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td32"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td32"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p46 ft16">– – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – –</P> <TABLE cellpadding=0 cellspacing=0 class="t11"> <TR> <TD colspan=4 class="tr14 td50"><SPAN class="p33 ft16">16. Förbrukning i pro-</SPAN> </TD> <TD class="tr14 td51"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr14 td52"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr14 td53"><SPAN class="p19 ft16">100</SPAN> </TD> <TD class="tr14 td52"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr14 td32"><SPAN class="p47 ft16">100</SPAN> </TD> <TD class="tr14 td54"><SPAN class="p47 ft16">100</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr12 td50"><SPAN class="p33 ft19">cesser för framställning</SPAN> </TD> <TD class="tr12 td51"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr12 td55"><SPAN class="p19 ft19">procent</SPAN> </TD> <TD colspan=2 class="tr12 td32"><SPAN class="p47 ft19">procent</SPAN> </TD> <TD class="tr12 td54"><SPAN class="p47 ft19">procent</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr12 td1"><SPAN class="p33 ft19">av andra mineraliska</SPAN> </TD> <TD class="tr12 td56"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td51"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td53"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td57"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td58"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td54"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr12 td50"><SPAN class="p33 ft19">ämnen än metaller under</SPAN> </TD> <TD class="tr12 td51"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td53"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td57"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td58"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td54"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr10 td1"><SPAN class="p33 ft18">förutsättning att det</SPAN> </TD> <TD class="tr10 td56"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td51"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td52"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td53"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td52"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td57"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td58"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td54"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr12 td1"><SPAN class="p33 ft19">ingående materialet</SPAN> </TD> <TD class="tr12 td56"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td51"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td53"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td57"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td58"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td54"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr12 td1"><SPAN class="p33 ft19">genom uppvärmning i</SPAN> </TD> <TD class="tr12 td56"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td51"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td53"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td57"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td58"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td54"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr12 td50"><SPAN class="p33 ft19">ugnar förändras kemiskt</SPAN> </TD> <TD class="tr12 td51"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td53"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td57"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td58"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td54"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr12 td50"><SPAN class="p33 ft19">eller dess inre fysikaliska</SPAN> </TD> <TD class="tr12 td51"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td53"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td57"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td58"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td54"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr9 td1"><SPAN class="p33 ft16">struktur förändras</SPAN> </TD> <TD class="tr9 td56"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td51"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td52"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td53"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td52"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td57"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td58"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td54"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr5 td50"><SPAN class="p33 ft9">17. Om skattebefrielse</SPAN> </TD> <TD colspan=3 class="tr5 td59"><SPAN class="p3 ft9">Råtallolja och</SPAN> </TD> <TD class="tr5 td52"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td57"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td58"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td54"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr12 td1"><SPAN class="p33 ft24">inte följer av tidigare</SPAN> </TD> <TD class="tr12 td56"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr12 td60"><SPAN class="p3 ft24">bränsle som</SPAN> </TD> <TD class="tr12 td53"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td57"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td58"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td54"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr12 td50"><SPAN class="p33 ft24">punkter, förbrukning för</SPAN> </TD> <TD colspan=3 class="tr12 td59"><SPAN class="p3 ft24">avses i 2 kap.</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td57"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td58"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td54"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr10 td50"><SPAN class="p33 ft25">framställning av värme i</SPAN> </TD> <TD colspan=2 class="tr10 td60"><SPAN class="p3 ft25">1 § första</SPAN> </TD> <TD class="tr10 td53"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td52"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td57"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td58"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td54"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr12 td50"><SPAN class="p33 ft24">en anläggning för vilken</SPAN> </TD> <TD colspan=2 class="tr12 td60"><SPAN class="p3 ft24">stycket 3 b</SPAN> </TD> <TD class="tr12 td53"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td57"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td58"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td54"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr12 td50"><SPAN class="p33 ft24">utsläppsrätter ska över-</SPAN> </TD> <TD class="tr12 td51"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td53"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td57"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td58"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td54"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr12 td50"><SPAN class="p33 ft24">lämnas enligt 6 kap. 1 §</SPAN> </TD> <TD class="tr12 td51"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td53"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td57"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td58"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td54"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr12 td50"><SPAN class="p33 ft24">lagen om handel med ut-</SPAN> </TD> <TD class="tr12 td51"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td53"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td57"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td58"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td54"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr9 td61"><SPAN class="p33 ft9">släppsrätter</SPAN> </TD> <TD class="tr9 td62"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td56"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td51"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td52"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td53"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td52"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td57"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td58"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td54"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr11 td50"><SPAN class="p33 ft9">a) i kraftvärmeproduktion</SPAN> </TD> <TD class="tr11 td51"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr11 td53"><SPAN class="p19 ft9">100</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr11 td57"><SPAN class="p47 ft9">85</SPAN> </TD> <TD class="tr11 td58"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr11 td54"><SPAN class="p47 ft16">–</SPAN> </TD> </TR> <TR> <TD class="tr12 td63"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td64"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td62"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td56"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td51"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr12 td55"><SPAN class="p19 ft24">procent</SPAN> </TD> <TD colspan=2 class="tr12 td32"><SPAN class="p47 ft24">procent</SPAN> </TD> <TD class="tr12 td54"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr12 td50"><SPAN class="p33 ft24">b) i annan värmeproduk-</SPAN> </TD> <TD class="tr12 td51"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td53"><SPAN class="p19 ft24">–</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td57"><SPAN class="p47 ft24">6</SPAN> </TD> <TD class="tr12 td58"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td54"><SPAN class="p47 ft19">–</SPAN> </TD> </TR> <TR> <TD class="tr8 td63"><SPAN class="p33 ft9">tion</SPAN> </TD> <TD class="tr8 td64"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td62"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td56"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td51"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td52"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td53"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td52"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr8 td32"><SPAN class="p47 ft9">procent</SPAN> </TD> <TD class="tr8 td54"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr12 td3"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td65"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td66"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td67"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD colspan=4 class="tr12 td68"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td69"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr2 td1"><SPAN class="p33 ft4">Nuvarande lydelse</SPAN> </TD> <TD class="tr2 td56"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr2 td51"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr2 td52"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD colspan=4 class="tr2 td70"><SPAN class="p3 ft4">Föreslagen lydelse</SPAN> </TD> <TD class="tr2 td54"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr2 td63"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr2 td64"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr2 td62"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr2 td56"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr2 td51"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr2 td55"><SPAN class="p48 ft3">2 §<SPAN class="ft15">2</SPAN></SPAN> </TD> <TD class="tr2 td52"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr2 td57"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr2 td58"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr2 td54"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr9 td63"><SPAN class="p49 ft3">Om</SPAN> </TD> <TD colspan=2 class="tr9 td71"><SPAN class="p3 ft3">råtallolja</SPAN> </TD> <TD colspan=2 class="tr9 td8"><SPAN class="p3 ft3">förbrukas</SPAN> </TD> <TD class="tr9 td52"><SPAN class="p50 ft3">för</SPAN> </TD> <TD class="tr9 td53"><SPAN class="p36 ft3">Om</SPAN> </TD> <TD colspan=2 class="tr9 td72"><SPAN class="p3 ft3">råtallolja</SPAN> </TD> <TD colspan=2 class="tr9 td73"><SPAN class="p51 ft3">förbrukas för</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr9 td74"><SPAN class="p33 ft3">ändamål som anges i 1 § <NOBR><SPAN class="ft4">9</SPAN>–11</NOBR></SPAN> </TD> <TD colspan=5 class="tr9 td75"><SPAN class="p3 ft3">ändamål som anges i 1 § <SPAN class="ft4">9 </SPAN><NOBR><SPAN class="ft4">b</SPAN>–11</NOBR></SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr8 td74"><SPAN class="p33 ft3">medges befrielse från energi-</SPAN> </TD> <TD colspan=5 class="tr8 td75"><SPAN class="p3 ft3">medges befrielse från energi-</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr9 td74"><SPAN class="p33 ft3">skatten med ett belopp som mot-</SPAN> </TD> <TD colspan=5 class="tr9 td75"><SPAN class="p3 ft3">skatten med ett belopp som mot-</SPAN> </TD> </TR> <TR> <TD class="tr9 td63"><SPAN class="p33 ft3">svarar</SPAN> </TD> <TD class="tr9 td64"><SPAN class="p31 ft3">den</SPAN> </TD> <TD colspan=3 class="tr9 td76"><SPAN class="p52 ft3">energiskatt</SPAN> </TD> <TD class="tr9 td52"><SPAN class="p53 ft16">och</SPAN> </TD> <TD colspan=5 class="tr9 td75"><SPAN class="p3 ft4"><SPAN class="ft3">svarar </SPAN>100 procent av <SPAN class="ft3">den</SPAN></SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr8 td61"><SPAN class="p33 ft3">79 procent av</SPAN> </TD> <TD class="tr8 td62"><SPAN class="p3 ft3">den</SPAN> </TD> <TD colspan=3 class="tr8 td77"><SPAN class="p50 ft3">koldioxidskatt</SPAN> </TD> <TD colspan=5 class="tr8 td75"><SPAN class="p3 ft3">energiskatt och 79 procent av den</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr9 td74"><SPAN class="p33 ft3">som tas ut på bränsle enligt 2 kap.</SPAN> </TD> <TD colspan=5 class="tr9 td75"><SPAN class="p3 ft3">koldioxidskatt som tas ut på</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr3 td50"><SPAN class="p33 ft3">1 § första stycket 3 a.</SPAN> </TD> <TD class="tr3 td51"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr3 td52"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr3 td53"><SPAN class="p3 ft3">bränsle</SPAN> </TD> <TD class="tr3 td52"><SPAN class="p54 ft3">enligt</SPAN> </TD> <TD class="tr3 td57"><SPAN class="p1 ft3">2</SPAN> </TD> <TD class="tr3 td58"><SPAN class="p3 ft3">kap. 1</SPAN> </TD> <TD class="tr3 td54"><SPAN class="p51 ft3">§ första</SPAN> </TD> </TR> </TABLE> <P class="p55 ft21"><SPAN class="ft27">2</SPAN><SPAN class="ft28">Senaste lydelse 2004:223.</SPAN></P> </DIV> <DIV id="id_2"> <P class="p16 ft3">Prop. 2007/08:121</P> <P class="p56 ft3">7</P> </DIV> </DIV> </DIV> <DIV id="page_8"> <DIV id="tx1"><SPAN class="ft3">Vid </SPAN><SPAN class="ft4">annan kraftvärmeproduktion än som avses i 1 § 17 a </SPAN><SPAN class="ft3">medges, för den del av bränslet som förbrukas för framställning av värme, befrielse från energiskatt </SPAN><SPAN class="ft4">med 100 procent och från </SPAN><SPAN class="ft3">koldioxidskatt i den omfattning som anges i andra </SPAN><SPAN class="ft4">stycket</SPAN><SPAN class="ft3">.</SPAN></DIV> <DIV id="tx2"><SPAN class="ft3">Befrielse enligt första stycket medges från </SPAN><SPAN class="ft4">19 procent av koldioxidskatten, </SPAN><SPAN class="ft3">om elverkningsgraden uppgår till 5 procent. </SPAN><SPAN class="ft4">Om elverkningsgraden är högre än 5 procent, ökar den procentuella befrielsen från koldioxidskatt med sex gånger det antal procentenheter som verkningsgraden överstiger 5 procent till dess verkningsgraden uppgår till 15 procent. Om elverkningsgraden är 15 procent eller högre, medges</SPAN></DIV> <TABLE cellpadding=0 cellspacing=0 class="t12"> <TR> <TD class="tr7 td78"><SPAN class="p3 ft3">stycket 3 a.</SPAN> </TD> <TD class="tr7 td79"><SPAN class="p57 ft3">Prop. 2007/08:121</SPAN> </TD> </TR> <TR> <TD class="tr8 td78"><SPAN class="p36 ft4">Om råtallolja</SPAN> </TD> <TD class="tr8 td79"><SPAN class="p3 ft4">förbrukas för</SPAN> </TD> </TR> </TABLE> <P class="p58 ft4">ändamål som anges i 1 § 9 a eller 17 a, medges befrielse från energiskatten med ett belopp som motsvarar 100 procent av den energiskatt och 85 procent av den koldioxidskatt som tas ut på bränsle enligt 2 kap. 1 § första stycket 3 a.</P> <P class="p59 ft4">Om råtallolja förbrukas för ändamål som anges i 1 § 17 b, medges befrielse från energiskatten med ett belopp som motsvarar 6 procent av den koldioxidskatt som tas ut på bränsle enligt 2 kap. 1 § första stycket 3 a.</P> <P class="p60 ft3">3 §<SPAN class="ft15">3</SPAN></P> <P class="p61 ft4"><SPAN class="ft3">Vid </SPAN>samtidig produktion av värme och skattepliktig elektrisk kraft i en och samma process, när den värme som uppkommer nyttiggörs (kraftvärmeproduktion), <SPAN class="ft3">medges, för den del av bränslet som förbrukas för framställning av</SPAN></P> <P class="p62 ft3"><SPAN class="ft4">1.</SPAN><SPAN class="ft29">värme, befrielse från energiskatt </SPAN><SPAN class="ft4">och </SPAN>koldioxidskatt i den omfattning som anges i andra <SPAN class="ft4">och tredje styckena,</SPAN></P> <P class="p63 ft4"><SPAN class="ft4">2.</SPAN><SPAN class="ft30">skattepliktig elektrisk kraft, befrielse från 100 procent av energiskatten och 100 procent av koldioxidskatten.</SPAN></P> <P class="p64 ft7">Befrielse enligt första stycket <SPAN class="ft8">1 </SPAN>medges från <SPAN class="ft8">100 procent av energiskatten</SPAN>, om elverkningsgraden uppgår till <SPAN class="ft8">minst </SPAN>5 procent.</P> <P class="p65 ft21"><SPAN class="ft22">3</SPAN><SPAN class="ft23">Senaste lydelse 2006:592.</SPAN></P> <P class="p38 ft3">8</P> </DIV> <DIV id="page_9"> <DIV> <DIV id="id_1"> <P class="p66 ft4">Befrielse enligt första stycket 1 medges från 19 procent av koldioxidskatten, om elverkningsgraden uppgår till 5 procent. Om elverkningsgraden är högre än 5 procent, ökar den procentuella befrielsen från koldioxidskatt med sex gånger det antal procentenheter som verkningsgraden överstiger 5 procent till dess den uppgår till 15 procent. Om elverk-</P> <TABLE cellpadding=0 cellspacing=0 class="t13"> <TR height=0> <TD width=50px></TD> <TD width=31px></TD> <TD width=16px></TD> <TD width=43px></TD> <TD width=23px></TD> <TD width=25px></TD> </TR> <TR> <TD colspan=3 class="tr7 td77"><SPAN class="p3 ft4">ningsgraden är</SPAN> </TD> <TD colspan=2 class="tr7 td80"><SPAN class="p3 ft4">15 procent</SPAN> </TD> <TD class="tr7 td81"><SPAN class="p15 ft4">eller</SPAN> </TD> </TR> <TR> <TD class="tr8 td82"><SPAN class="p3 ft4">högre,</SPAN> </TD> <TD colspan=2 class="tr8 td83"><SPAN class="p3 ft4">medges</SPAN> </TD> <TD colspan=2 class="tr8 td80"><SPAN class="p31 ft4">befrielse</SPAN> </TD> <TD class="tr8 td81"><SPAN class="p15 ft4">från</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr9 td84"><SPAN class="p3 ft4">79 procent av koldioxidskatten.</SPAN> </TD> </TR> <TR> <TD class="tr9 td82"><SPAN class="p67 ft4">Såvitt</SPAN> </TD> <TD class="tr9 td85"><SPAN class="p54 ft4">avser</SPAN> </TD> <TD colspan=2 class="tr9 td24"><SPAN class="p31 ft4">råtallolja</SPAN> </TD> <TD colspan=2 class="tr9 td33"><SPAN class="p15 ft4">medges</SPAN> </TD> </TR> <TR> <TD class="tr8 td82"><SPAN class="p3 ft4">befrielse</SPAN> </TD> <TD class="tr8 td85"><SPAN class="p52 ft4">från</SPAN> </TD> <TD colspan=4 class="tr8 td78"><SPAN class="p15 ft4">energiskatt enligt</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr8 td55"><SPAN class="p3 ft4"><NOBR>första–tredje</NOBR></SPAN> </TD> <TD colspan=2 class="tr8 td24"><SPAN class="p3 ft4">styckena</SPAN> </TD> <TD class="tr8 td62"><SPAN class="p3 ft4">med</SPAN> </TD> <TD class="tr8 td81"><SPAN class="p15 ft4">ett</SPAN> </TD> </TR> </TABLE> <P class="p68 ft4">belopp som motsvarar den sammanlagda energiskatt och koldioxidskatt som skulle ha medgetts för bränsle enligt 2 kap. 1 § första stycket 3 a.</P> <P class="p66 ft4">Fördelning av bränslet som förbrukas för framställning av värme respektive elektrisk kraft skall ske genom proportionering i förhållande till respektive energiproduktion. Detsamma gäller om elektrisk kraft framställs i en sammankopplad anläggning vid samtidig kraftvärmerespektive kondenskraftproduktion. Om olika bränslen förbrukas skall proportioneringen avse varje bränsle för sig.</P> <P class="p69 ft4">För bränsle som avses i 2 kap.</P> <P class="p16 ft4">1 § första stycket 3 b och som</P> <P class="p70 ft9">förbrukas vid kraftvärmeproduktion medges inte någon befrielse från skatt enligt denna paragraf. Detsamma gäller bränslen som förbrukas för framställning av ånga eller hetvatten som tappas av från ång- eller hetvattensystemet före ångturbinen eller annan utrustning för utvinning av mekanisk energi ur ånga eller hetvatten vid kraftvärmeproduktion.</P> </DIV> <DIV id="id_2"> <TABLE cellpadding=0 cellspacing=0 class="t14"> <TR> <TD class="tr7 td86"><SPAN class="p3 ft4">befrielse från 79 procent av</SPAN> </TD> <TD class="tr7 td87"><SPAN class="p71 ft4">kol-</SPAN> </TD> <TD class="tr7 td12"><SPAN class="p3 ft3">Prop. 2007/08:121</SPAN> </TD> </TR> <TR> <TD class="tr9 td86"><SPAN class="p3 ft4">dioxidskatten.</SPAN> </TD> <TD class="tr9 td87"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td12"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr8 td86"><SPAN class="p36 ft4">För bränsle som avses i 2</SPAN> </TD> <TD class="tr8 td87"><SPAN class="p71 ft9">kap.</SPAN> </TD> <TD class="tr8 td12"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p72 ft8">1 § första stycket 3 b medges inte någon skattbefrielse enligt denna paragraf.</P> <P class="p73 ft3">9</P> </DIV> </DIV> </DIV> <DIV id="page_10"> <DIV> <DIV id="id_1"> <P class="p16 ft4">3 a §</P> <P class="p74 ft4">Om råtallolja förbrukas för ändamål som avses i 3 §, medges befrielse från energiskatt med ett belopp som motsvarar den sammanlagda befrielse från energiskatt och koldioxidskatt som skulle ha medgetts för bränsle enligt 2 kap. 1 § första stycket 3 a.</P> <P class="p75 ft4">3 b §</P> <P class="p76 ft4">Vid samtidig produktion av värme och skattepliktig elektrisk kraft i en och samma process, när den värme som uppkommer nyttiggörs, ska fördelning av bränslet som förbrukas för framställning av värme, skattepliktig elektrisk kraft respektive sådan elektrisk kraft som inte är skattepliktig ske genom proportionering i förhållande till respektive energiproduktion. Om olika bränslen förbrukas, ska proportioneringen avse varje bränsle för sig.</P> <P class="p77 ft8">Om det förutom sådan elproduktion som nämns i första stycket också sker samtidig kondenskraftproduktion från samma bränsle, ska bränslet fördelas också på kondenskraftproduktionen.</P> <P class="p78 ft4">3 c §</P> <P class="p79 ft4">För bränslen som förbrukas för framställning av ånga eller hetvatten som tappas av från ång- eller hetvattensystemet före ångturbinen eller annan utrustning för utvinning av mekanisk energi ur ånga eller hetvatten vid kraftvärmeproduktion medges inte någon skattebefrielse enligt 1 § 17 a eller 3 §<SPAN class="ft3">.</SPAN></P> </DIV> <DIV id="id_2"> <P class="p16 ft3">Prop. 2007/08:121</P> <P class="p80 ft3">10</P> </DIV> </DIV> </DIV> <DIV id="page_11"> <DIV id="p11dimg1"> <INGENBILD zsrc="GV0312111x1.jpg/" id="p11img1"> </DIV> <DIV id="id_1"> <DIV id="id_1_1"> <P class="p81 ft3">Skattebefrielse enligt 1 § 7 gäller också för bränsle som avses i 2 kap. 1 § första stycket 3 b vid framställning av skattepliktig elektrisk kraft i en gasturbinanläggning som har en sammanlagd installerad generatoreffekt av minst fem megawatt.</P> </DIV> <DIV id="id_1_2"> <P class="p16 ft3">4 §<SPAN class="ft15">4</SPAN></P> <P class="p82 ft3">Skattebefrielse enligt 1 § 7 gäller också för bränsle som avses i 2 kap. 1 § första stycket 3 b vid framställning av skattepliktig elektrisk kraft i en gasturbinanläggning som har en sammanlagd installerad generatoreffekt av minst fem megawatt, <SPAN class="ft4">under förutsättning att värme inte samtidigt nyttiggörs</SPAN>.</P> </DIV> <DIV id="id_1_3"> <P class="p16 ft3">Prop. 2007/08:121</P> </DIV> </DIV> <DIV id="id_2"> <P class="p16 ft3">5 §<SPAN class="ft15">5</SPAN></P> </DIV> <DIV id="id_3"> <DIV id="id_3_1"> <P class="p81 ft3">De begränsningar av skattebefrielsen i 1 § och 3 § <SPAN class="ft4">sjätte </SPAN>stycket som gäller bensin och bränsle som avses i 2 kap. 1 § första stycket 3 b <SPAN class="ft4">skall </SPAN>även gälla för bränsle som avses i 2 kap. 3 och 4 §§ och som beskattas på samma sätt.</P> </DIV> <DIV id="id_3_2"> <P class="p81 ft3">De begränsningar av skattebefrielsen i 1 § och 3 § <SPAN class="ft4">tredje </SPAN>stycket som gäller bensin och bränsle som avses i 2 kap. 1 § första stycket 3 b <SPAN class="ft4">ska </SPAN>även gälla för bränsle som avses i 2 kap. 3 och 4 §§ och som beskattas på samma sätt.</P> </DIV> </DIV> <DIV id="id_4"> <P class="p83 ft10"><SPAN class="ft31">11</SPAN><SPAN class="ft32">kap.</SPAN></P> <P class="p84 ft3">10 §<SPAN class="ft15">6</SPAN></P> <TABLE cellpadding=0 cellspacing=0 class="t15"> <TR> <TD class="tr14 td14"><SPAN class="p50 ft3">Avdrag får göras även för</SPAN> </TD> <TD class="tr14 td84"><SPAN class="p15 ft3">Avdrag får göras även för</SPAN> </TD> </TR> <TR> <TD class="tr9 td14"><SPAN class="p50 ft3">energiskatt och koldioxidskatt på</SPAN> </TD> <TD class="tr9 td84"><SPAN class="p15 ft3">energiskatt och koldioxidskatt på</SPAN> </TD> </TR> <TR> <TD class="tr9 td14"><SPAN class="p53 ft3">bränsle som förbrukats på ett sätt</SPAN> </TD> <TD class="tr9 td84"><SPAN class="p15 ft3">bränsle som förbrukats på ett sätt</SPAN> </TD> </TR> <TR> <TD class="tr8 td14"><SPAN class="p50 ft3">som ger rätt till skattebefrielse en-</SPAN> </TD> <TD class="tr8 td84"><SPAN class="p15 ft3">som ger rätt till skattebefrielse en-</SPAN> </TD> </TR> <TR> <TD class="tr9 td14"><SPAN class="p3 ft3">ligt 6 a kap. 1 § 7 och 3 <SPAN class="ft4">och </SPAN>4 §§.</SPAN> </TD> <TD class="tr9 td84"><SPAN class="p3 ft3">ligt 6 a kap. 1 § 7 och <NOBR>3<SPAN class="ft4">–</SPAN>4</NOBR> §§.</SPAN> </TD> </TR> <TR> <TD class="tr9 td14"><SPAN class="p53 ft3">Avdrag enligt första stycket får</SPAN> </TD> <TD class="tr9 td84"><SPAN class="p15 ft3">Avdrag enligt första stycket får</SPAN> </TD> </TR> <TR> <TD class="tr8 td14"><SPAN class="p53 ft3">göras endast i den mån avdrag inte</SPAN> </TD> <TD class="tr8 td84"><SPAN class="p15 ft3">göras endast i den mån avdrag inte</SPAN> </TD> </TR> <TR> <TD class="tr9 td14"><SPAN class="p50 ft3">gjorts enligt 7 kap. 1 § första</SPAN> </TD> <TD class="tr9 td84"><SPAN class="p15 ft3">gjorts enligt 7 kap. 1 § första</SPAN> </TD> </TR> <TR> <TD class="tr9 td14"><SPAN class="p50 ft3">stycket 4 i fall som avses i 6 a kap.</SPAN> </TD> <TD class="tr9 td84"><SPAN class="p15 ft3">stycket 4 i fall som avses i 6 a kap.</SPAN> </TD> </TR> <TR> <TD class="tr8 td14"><SPAN class="p3 ft3">1 § 7 eller 3 eller 4 §.</SPAN> </TD> <TD class="tr8 td84"><SPAN class="p3 ft3">1 § 7 eller 3, <SPAN class="ft4">3 a, 3 b, 3 c </SPAN>eller 4 §<SPAN class="ft4">.</SPAN></SPAN> </TD> </TR> </TABLE> <P class="p85 ft3">Den som yrkesmässigt levererar elektrisk kraft som i Sverige framställts i ett vindkraftverk får göra avdrag med ett belopp som svarar mot 13 öre per kilowattimme om kraftverket är placerat på havsbotten eller på Vänerns botten. För annan placering får avdrag göras motsvarande 2 öre per kilowattimme. Avdragsrätten upphör dock när den sammanlagda elproduktionen i vindkraftverket uppgår till 20 000 kilowattimmar per installerad kilowatt enligt elgeneratorns märkeffekt.</P> <P class="p86 ft5">Denna lag träder i kraft den 1 juli 2008. Äldre bestämmelser gäller fortfarande för förhållanden som hänför sig till tiden före ikraftträdandet.</P> <P class="p87 ft21"><SPAN class="ft27">4</SPAN><SPAN class="ft28">Senaste lydelse 2006:592.</SPAN></P> <P class="p88 ft34"><SPAN class="ft27">5</SPAN><SPAN class="ft33">Senaste lydelse 2006:1508.</SPAN></P> <P class="p88 ft34"><SPAN class="ft27">6</SPAN><SPAN class="ft33">Senaste lydelse 2007:1168.</SPAN></P> <P class="p89 ft3">11</P> </DIV> </DIV> <DIV id="page_12"> <DIV id="p12dimg1"> <INGENBILD zsrc="GV0312112x1.jpg/" id="p12img1"> </DIV> <TABLE cellpadding=0 cellspacing=0 class="t3"> <TR> <TD class="tr5 td10"><SPAN class="p18 ft1">3</SPAN> </TD> <TD class="tr5 td13"><SPAN class="p19 ft1">Ärendet och dess beredning</SPAN> </TD> <TD class="tr5 td12"><SPAN class="p3 ft3">Prop. 2007/08:121</SPAN> </TD> </TR> </TABLE> <P class="p90 ft3">I budgetpropositionen för 2008 (prop. 2007/08:1, volym 1, avsnitt 5.6.3) har regeringen aviserat att koldioxidbeskattningen på bränslen som förbrukas i anläggningar som omfattas av EU:s system för handel med utsläppsrätter bör sänkas. I denna proposition behandlas det första steget av de aviserade skattesänkningarna. De skattejusteringar som blir följden av det andra steget i skatteomläggningen kommer, inför det aviserade ikraftträdandet den 1 januari 2010, att senare behandlas i särskild ordning.</P> <P class="p91 ft7">Samtidigt med att förslag om sänkt koldioxidskatt lämnas, föreslås också vissa lagtekniska ändringar som syftar till att göra reglerna kring i synnerhet kraftvärmebeskattningen mer lättillgängliga och överskådliga.</P> <P class="p92 ft3">De frågor som tas upp i propositionen har behandlats i en promemoria som har utarbetats inom Finansdepartementet. Promemorians lagförslag finns i <SPAN class="ft4">bilaga 1</SPAN>. Promemorian har remissbehandlats. En förteckning över remissinstanserna finns i <SPAN class="ft4">bilaga 2</SPAN>. En sammanställning av remissyttrandena finns tillgänglig i Finansdepartementet (Fi2008/534).</P> <P class="p93 ft3">Regeringen avser nu att ta upp promemorians förslag.</P> <P class="p94 ft4">Statsstödsaspekter</P> <P class="p95 ft7">Kommissionens godkännande av den föreslagna åtgärden ur statsstödssynpunkt krävs innan den kan genomföras. Regeringen har den 14 januari 2008 lämnat in en sådan ansökan till kommissionen. Det bedöms att ett godkännande kan fås i sådan tid att riksdagen kan besluta att skattesänkningarna för bränslen som förbrukas i anläggningar inom handelssystemet kan träda i kraft den 1 juli 2008.</P> <P class="p96 ft4">Lagrådet</P> <P class="p97 ft7">Regeringen beslutade den 28 februari 2008 att inhämta Lagrådets yttrande över de förslag som finns i <SPAN class="ft8">bilaga 3</SPAN>. Lagrådet har lämnat lagförslaget utan erinran. Lagrådets yttrande finns i <SPAN class="ft8">bilaga 4</SPAN>. I förhållande till lagrådsremissen har vissa ändringar av redaktionell karaktär gjorts i lagtexten.</P> <P class="p98 ft36"><SPAN class="ft1">4</SPAN><SPAN class="ft35">Beskattningen av bränslen i den handlande sektorn</SPAN></P> <P class="p99 ft7"><SPAN class="ft12">Regeringens förslag</SPAN>: Den procentuella koldioxidskattenedsättningen för bränslen som förbrukas i industri- och kraftvärmeanläggningar inom handelssystemet ökas med 6 procentenheter. Motsvarande nedsättning, uttryckt i procentenheter, sker för bränslen som förbrukas i övriga värmeanläggningar inom handelssystemet. Ändringarna i lagen (1994:1776) om skatt på energi träder i kraft den 1 juli 2008.</P> <P class="p100 ft3">12</P> </DIV> <DIV id="page_13"> <P class="p101 ft3"><SPAN class="ft10">Promemorians förslag</SPAN>: Stämmer i allt väsentligt överens med Prop. 2007/08:121 regeringens.</P> <P class="p102 ft7"><SPAN class="ft12">Remissinstanserna: </SPAN>Remissinstanser tillstyrker i huvudsak förslaget eller lämnar det utan erinran. Följande remissinstanser har dock lämnat synpunkter enligt nedan.</P> <P class="p103 ft4">Svenska Torvproducentföreningen <SPAN class="ft3">anför att ett genomförande av förslaget försämrar torvens konkurrenskraft gentemot fossila bränslen och kan leda till att energitorvbranschen avvecklas.</SPAN></P> <P class="p103 ft3"><SPAN class="ft4">Naturvårdsverket </SPAN>bedömer att de skattenedsättningar som föreslås i stort sett är i linje med verkets tidigare ståndpunkter. Verket anser dock att en kraftvärmeanläggning ska uppfylla kravet på högeffektiv kraftvärme i enlighet med EU:s kraftvärmedirektiv för att ges skattenedsättning. Kravet i den föreslagna 1 kap. 10 § lagen (1994:1776) om skatt på energi (LSE) att anläggningen ska ha en elverkningsgrad om minst 5 procent och att värmen tillvaratas, bedöms inte vara förenligt med definitionen av högeffektiv kraftvärme. Eftersom värmeunderlaget ska utnyttjas effektivt och ett högt elutbyte ska eftersträvas, anser verket att endast den högeffektiva kraftvärmen ska omfattas av en skattenedsättning.</P> <P class="p104 ft3"><SPAN class="ft4">Skatteverket </SPAN>påpekar att den skattebefrielse som föreslås för värmeproduktion i kraftvärmeverk i anläggningar som ingår i handelssystemet inte omfattar bensin. Bensin omfattas dock i kraftvärmeverk utanför systemet. Frågan kommenteras inte i promemorian och verkar inte vara avsedd. Verket anför vidare att de nuvarande bestämmelserna i LSE behandlar råtallolja likvärdigt med lågbeskattad olja, dvs. skattebefrielse medges för energiskatt på råtallolja med motsvarande belopp som det sammanlagda energi- och koldioxidskattebelopp för vilket befrielse medges för lågbeskattad olja. Likabehandlingsprincipen avseende lågbeskattad olja och råtallolja skulle enligt promemorians förslag fortsättningsvis inte gälla genomgående. Inte heller förändringen av likabehandlingsprincipen kommenteras i promemorian och verkar inte vara avsedd. <SPAN class="ft4">Svensk Energi </SPAN>och <SPAN class="ft4">Svensk Fjärrvärme </SPAN>anför att de beträffande råtallolja är tveksamma till om alla nödvändiga konsekvensändringar genomförts i lagtexten och att de bör genomföras.</P> <P class="p105 ft3"><SPAN class="ft4">Plast- och Kemiföretagen </SPAN>anser att en justering av den nuvarande skattefriheten för bränsle som förbrukas i processer för framställning av andra mineraliska ämnen än metaller bör göras så att den inte omfattar förbränning av råtallolja. Annars riskerar råtalloljan att användas som bränsle och inte som industriråvara.</P> <P class="p106 ft7">Svensk Energi, Svensk Fjärrvärme, <SPAN class="ft8">Företagarna </SPAN>och <SPAN class="ft8">Projekt Basindustririket </SPAN>anser att skatten skyndsamt ska sättas ned till EU:s minimiskattenivå.</P> <P class="p107 ft12">Bakgrunden till regeringens förslag: <SPAN class="ft7">Den 1 januari 2005 inleddes den första perioden av handel med utsläppsrätter inom EU. Handel med utsläppsrätter är en del i de internationella ansträngningarna att minska och begränsa utsläppen av växthusgaser i enlighet med åtaganden i Kyotoprotokollet till Förenta Nationernas ramkonvention om klimatförändringar. De grundläggande reglerna om handelssystemet finns i det s.k.</SPAN></P> <P class="p108 ft3">13</P> </DIV> <DIV id="page_14"> <DIV> <DIV id="id_1"> <P class="p109 ft3">handelsdirektivet<SPAN class="ft15">1</SPAN>. EU knyter det europeiska handelssystemet till Kyotoprotokollets regelverk och mekanismer genom det s.k. länkdirektivet<SPAN class="ft15">2</SPAN>. Handelsdirektivet har genomförts i svensk rätt genom lagen (2004:1199) om handel med utsläppsrätter (jfr prop. 2004/05:18).</P> <P class="p81 ft3">Handelssystemet omfattar utsläpp av koldioxid från större förbränningsanläggningar inom industrin, kraft- och värmeverk samt oljeraffinaderier och anläggningar där produktion och bearbetning sker av järn, stål, glas, glasfiber, cement, keramik, papper och pappersmassa. För de svenska anläggningarna inom handelssystemet betalas i dag koldioxidskatt för den del av bränsleförbrukningen som avser uppvärmning eller motordrift, med undantag för kondenskraftverk och oljeraffinaderier. Vidare betalas energiskatt, i den mån det rör sig om värmeproduktion som inte sker i industri- och kraftvärmeanläggningar. Bränslen som används i vissa industriella processer (s.k. råvaruanvändning respektive dubbel användning av bränslen) är undantagna från beskattning. Motsvarande gäller för bränslen som används för att framställa el. Skattereglerna finns i LSE.</P> <P class="p110 ft3"><SPAN class="ft10">Skälen för regeringens förslag: </SPAN>Utsläpp av koldioxid från den handlande sektorn regleras på <NOBR>EU-nivå</NOBR> genom handeln med utsläppsrätter och bör därför i princip inte vara föremål för ytterligare nationella styrmedel avseende koldioxidutsläpp. En koldioxidskatt minskar inte de totala koldioxidutsläppen inom handelssystemet, utan påverkar endast var inom systemet som utsläppen sker. Någon koldioxidskatt bör därför i princip inte tas ut på bränslen som förbrukas i anläggningar inom handelssystemet. Som närmare utvecklats i budgetpropositionen för 2008, bör dock ett eventuellt slopande av koldioxidskatten samordnas med andra förändringar av energibeskattningen. Ett arbete med att föreslå sådana förändringar bedrivs för närvarande inom Regeringskansliet.</P> <P class="p111 ft3">De skattesänkningar som nu bör genomföras grundar sig dock på utformningen av dagens skattesystem. Sänkningarna är därför uttryckta som justeringar av koldioxidskatten. Av statsfinansiella skäl, samt för att kunna samordnas med andra förändringar av energibeskattningen, bör skattesänkningarna ske i två steg. Som aviserats i budgetpropositionen för 2008 avses dessa genomföras den 1 juli 2008 respektive den 1 januari 2010. Någon tidigareläggning av det andra steget är inte aktuell.</P> <P class="p112 ft3">I denna proposition behandlas det första steget av skattesänkningarna. Detta innebär att den procentuella koldioxidskattenedsättningen för bränslen som förbrukas i industri- och kraftvärmeanläggningar inom handelssystemet från och med den 1 juli 2008 bör ökas med 6 procentenheter. Genom ändringen minskas skattebelastningen från dagens 21 procent av den generella koldioxidskattenivån till 15 procent. Motsvarande sänkning, uttryckt i procentenheter, bör ske för bränslen som förbrukas i övriga värmeanläggningar inom handelssystemet. Detta inne-</P> <P class="p113 ft38"><SPAN class="ft27">1</SPAN><SPAN class="ft37">Europaparlamentets och rådets direktiv 2003/87/EG av den 13 oktober 2003 om ett system för handel med utsläppsrätter för växthusgaser inom gemenskapen och om ändring av rådets direktiv 96/61/EG (EUT L 275, 25.10.2003, s. 32, Celex 32003L0087).</SPAN></P> <P class="p114 ft21"><SPAN class="ft22">2</SPAN><SPAN class="ft23">Europaparlamentets och rådets direktiv 2004/101/EG av den 27 oktober 2004 om ändring av direktiv 2003/87/EG om ett system för handel med utsläppsrätter för växthusgaser inom gemenskapen, i överensstämmelse med Kyotoprotokollets projektbaserade mekanismer (EUT L 338, 13.11.2004, s. 18, Celex 32004L0101).</SPAN></P> </DIV> <DIV id="id_2"> <P class="p16 ft3">Prop. 2007/08:121</P> <P class="p80 ft3">14</P> </DIV> </DIV> </DIV> <DIV id="page_15"> <P class="p115 ft7">bär att koldioxidskattebelastningen för dessa anläggningar minskas från Prop. 2007/08:121 dagens 100 procent av den generella koldioxidskattenivån till 94 procent.</P> <P class="p116 ft3">Energiskatten kvarstår oförändrad för bränslen som förbrukas i dessa värmeanläggningar.</P> <P class="p103 ft3">Förslaget innebär, för samtliga berörda aktörer, att den skatt som de alltjämt betalar för bränslen som förbrukas i anläggningar inom handelssystemet överstiger EU:s minimiskattenivåer enligt energiskattedirektivet<SPAN class="ft15">3</SPAN>.</P> <P class="p103 ft3"><SPAN class="ft4">Svenska Torvproducentföreningen </SPAN>har tagit upp frågan om hur förslagen påverkar torvens konkurrenskraft. Även <SPAN class="ft4">Energimyndigheten </SPAN>berör frågan, men menar att torvens konkurrenssituation kan hanteras inom ramen för andra politiska åtgärder. Regeringen delar denna bedömning.</P> <P class="p103 ft3"><SPAN class="ft4">Naturvårdsverket </SPAN>har anfört att endast vissa kraftvärmeanläggningar bör ges skattenedsättning. Regeringen vill dock peka på att de åtgärder som nu vidtas beror på att kraftvärmeanläggningarna som regel ingår i handeln med utsläppsrätter och alltså genom koldioxidskatten är föremål för dubbla styrmedel. Regeringen anser således inte att skattenedsättningarna ska begränsas till sådana anläggningar som enligt EU:s regler är att betrakta som högeffektiva. Såvitt erfarits omfattas också i princip alla svenska kraftvärmeanläggningar inom handelssystemet av EU:s definition av högeffektiv kraftvärme.</P> <P class="p117 ft3">Beträffande skattefriheten för bensin som används vid kraftvärmeproduktion inom handelssystemet bör den omfatta såväl produktionen av värme som elproduktionen. Promemorians förslag bör alltså justeras i denna del.</P> <P class="p106 ft3">I syfte att säkerställa att energibeskattningen inte indirekt belastar den kemiska förädlingsindustrins inköp av råtallolja, infördes en skatt på råtallolja den 1 januari 1999 (prop. 1998/99:26, bet. 1998/99:SkU7, rskr. 1998/99:69). Eftersom det är beskattningen av eldningsolja inom industrin som påverkar prisbildningen av råtalloljan, har därför en skattemässig likabehandling av de båda produkterna tillämpats. Detta gäller såväl själva skattesatserna, som de olika nedsättningsregler som finns i LSE. Regeringen finner inte skäl att frångå denna likabehandlingsprincip. Justeringar bör således göras med denna innebörd i förhållande till promemorians förslag. Regeringens ställningstagande innebär också att någon justering av skattebefrielsen för förbrukning i processer för framställning av andra mineraliska ämnen än metaller, som begärts av <SPAN class="ft4">Plast- och Kemiföretagen</SPAN>, inte bör genomföras.</P> <P class="p105 ft3">Artikel 17.1 b i energiskattedirektivet ger medlemsstaterna rätt att, under förutsättning att minimiskattenivåerna iakttas, tillämpa skattenedsättningar för bränslen inom handelssystemet. Kommissionens godkännande av den föreslagna åtgärden ur statsstödssynpunkt krävs dock innan den kan genomföras. Regeringen har den 14 januari 2008 lämnat in en sådan ansökan till kommissionen.</P> <P class="p118 ft5">Samtidigt med förslaget om sänkt koldioxidskatt föreslås i denna proposition också vissa lagtekniska ändringar som syftar till att göra</P> <P class="p119 ft34"><SPAN class="ft27">3</SPAN><SPAN class="ft33">Rådets direktiv 2003/96/EG av den 27 oktober 2003 om en omstrukturering av gemenskapsramen för beskattning av energiprodukter och elektricitet (EUT L 283, 31.10.203, s. 51, Celex 32003L0096).</SPAN></P> <P class="p120 ft3">15</P> </DIV> <DIV id="page_16"> <TABLE cellpadding=0 cellspacing=0 class="t16"> <TR> <TD class="tr7 td88"><SPAN class="p3 ft3">reglerna kring kraftvärmebeskattningen mer lättillgängliga och överskåd-</SPAN> </TD> <TD class="tr7 td12"><SPAN class="p3 ft3">Prop. 2007/08:121</SPAN> </TD> </TR> <TR> <TD class="tr9 td88"><SPAN class="p3 ft3">liga. Dessa ändringar behandlas uteslutande i författningskommentaren.</SPAN> </TD> <TD class="tr9 td12"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr8 td88"><SPAN class="p36 ft3">De nu föreslagna ändringarna föreslås träda i kraft den 1 juli 2008.</SPAN> </TD> <TD class="tr8 td12"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr9 td88"><SPAN class="p3 ft3">Förslaget föranleder ändringar i 6 a kap. <NOBR>1–5</NOBR> §§ och 11 kap. 10 § samt att</SPAN> </TD> <TD class="tr9 td12"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td88"><SPAN class="p3 ft3">fyra nya paragrafer, 1 kap. 10 § och 6 a kap. 3 <NOBR>a–3</NOBR> c §§, införs i LSE.</SPAN> </TD> <TD class="tr14 td12"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p121 ft1">5 Offentligfinansiella effekter m.m.</P> <P class="p122 ft3">Med utgångspunkt från ett ikraftträdande den 1 juli 2008, beräknas bruttoeffekten av den sänkta koldioxidskatten bli minskade intäkter med 0,13 miljarder kronor under 2008. Den periodiserade nettoeffekten för 2008 beräknas till 0,11 miljarder kronor och för 2009 till 0,23 miljarder kronor. Dessa effekter har också redovisats i budgetpropositionen för 2008.</P> <P class="p123 ft3">Att koldioxidskatten sätts ned kan medföra en viss ökad förbrukning av fossila bränslen i Sverige, jämfört med om nuvarande nivåer skulle bibehållas. Som framhållits i avsnitt 4 påverkar dock inte koldioxidskatten de totala utsläppen inom EU:s handelssystem, utan var inom systemet som utsläppen sker. Förslagets effekter på klimatet kan därför antas vara marginella.</P> <P class="p124 ft3">Förslaget innebär en lägre beskattning för vissa aktörer, varav flertalet är skattskyldiga. Skatteverket uppskattar de initiala kostnader med anledning av förslagen till ca 800 000 kronor och de årliga tillkommande kostnaderna till ca 100 000 kronor. Skatteverkets ökade kostnader ska hanteras inom befintliga anslagsramar.</P> <P class="p125 ft7">Någon ökad måltillströmning förutses inte och förslaget bedöms därför inte ha någon påverkan för de allmänna förvaltningsdomstolarna.</P> <P class="p126 ft1">6 Författningskommentar</P> <P class="p127 ft39">Förslaget till lag om ändring i lagen (1994:1776) om skatt på energi</P> <P class="p128 ft10"><SPAN class="ft10">1</SPAN><SPAN class="ft32">kap.</SPAN></P> <P class="p23 ft4"><SPAN class="ft4">10</SPAN><SPAN class="ft40">§</SPAN></P> <P class="p129 ft3">Begreppet ”kraftvärmeproduktion” förekommer i 6 a kap. 1 § 17 samt i</P> <P class="p130 ft3"><SPAN class="ft3">3</SPAN><SPAN class="ft41">och 3 b §§. Vissa skattelättnader gäller för bränslen som används för att framställa värme genom en sådan process. Definitionen stämmer överens med de kriterier som tidigare gällt enligt 6 a kap. 3 § första respektive tredje styckena för att skattelättnader skulle kunna komma i fråga (jfr prop. 2005/06:125 s. 72 f). Av förenklingsskäl ställs dessa kriterier samman i en ny paragraf som placeras i anslutning till andra definitioner av begrepp som används i lagen. Avsikten är att härigenom uppnå en mer lättillgänglig lagtext, särskilt som bestämmelserna i den tidigare 6 a kap.</SPAN></P> <P class="p131 ft3"><SPAN class="ft3">3</SPAN><SPAN class="ft41">§ nu delas upp i fyra paragrafer (6 a kap. </SPAN><NOBR>3–3</NOBR> c §§).</P> <P class="p132 ft3">16</P> </DIV> <DIV id="page_17"> <DIV> <DIV id="id_1"> <P class="p16 ft10">6 a kap.</P> <P class="p16 ft4">1 §</P> <P class="p133 ft42">Punkten 7</P> <P class="p134 ft3">Ändringen i punkten 7 hänger samman med de justeringar som, i förenklingssyfte, görs av bestämmelserna i den tidigare 3 §. Som närmare utvecklas under 3 §, regleras där inte nu längre skattebefrielse för bränslen som används för att framställa skattepliktig el vid kraftvärmeproduktion. Avsikten är i stället att 1 § 7 ska omfatta all framställning av skattepliktig el oberoende av om det är fråga om elproduktion vid samtidigt nyttiggörande av den värme som uppkommer eller att värme inte nyttiggörs, t.ex. vid kondenskraftproduktion. Den nya definitionen av kraftvärmeproduktion i 1 kap. 10 §, där elverkningsgraden ingår som en del i definitionen, kommer inte att ha någon betydelse i detta sammanhang. Skattebefrielse med stöd av punkten 7 ska dock endast medges för bränslen som används för att framställa skattepliktig el. Skattebefrielsen enligt punkten 7 kan alltså inte ges för den del av bränsleinsatsen vid elproduktion som avser framställning av värme som nyttiggörs (jfr reglerna om proportionering i 3 b §). För denna del ges i stället vissa skattelättnader i enlighet med bestämmelserna i punkten 17 a och 3 §. De nu genomförda lagtekniska ändringarna är inte avsedda att medföra några ändringar materiellt sett.</P> <P class="p135 ft42">Punkten 9</P> <P class="p136 ft3">Punkten reglerar skattelättnader för bränslen som förbrukas för annat ändamål än drift av motordrivna fordon (dvs. drift av stationära motorer eller som bränsle för uppvärmning) vid tillverkningsprocessen i industriell verksamhet.</P> <P class="p137 ft3">Genom <SPAN class="ft4">underpunkten a </SPAN>ges skattelättnader för bränsleförbrukning som äger rum i anläggningar som omfattas av EU:s system för handel med utsläppsrätter (se vidare avsnitt 4). Lagtekniskt knyts skattelättnaden till den skyldighet som, enligt 6 kap. 1 § lagen (2004:1199) om handel med utsläppsrätter, finns för verksamhetsutövaren på en sådan anläggning att till kontoföringsmyndigheten överlämna utsläppsrätter som motsvarar de sammanlagda utsläppen av koldioxid från anläggningen under närmast föregående kalenderår. Regeringen har i 2 § tredje stycket förordningen (2004:1205) om handel med utsläppsrätter bestämt att Statens energimyndighet är kontoföringsmyndighet.</P> <P class="p138 ft3">Något krav på att utsläppsrätter faktiskt har överlämnats gäller dock inte för att skattelättnaderna ska ges. Skattelättnaderna aktualiseras vidare i takt med att förbrukningen av bränslena äger rum i anläggningen. Den omständigheten att överlämnandet av utsläppsrätter enligt lagen om handel med utsläppsrätter sker under det kalenderår som följer närmast efter det då utsläppen av koldioxid (och således förbrukningen av bränslena) ägt rum, saknar därför betydelse för den tidsperiod för vilken skattelättnaderna medges.</P> <P class="p138 ft7">I <SPAN class="ft8">underpunkten b </SPAN>återfinns, utan materiella ändringar, de bestämmelser som redan tidigare gällt avseende tillverkningsprocessen i industriell verksamhet, dvs. 100 procent befrielse från energiskatt och 79 procent nedsättning av koldioxidskatten. Denna punkt omfattar nu förbrukning</P> </DIV> <DIV id="id_2"> <P class="p16 ft3">Prop. 2007/08:121</P> <P class="p139 ft3">17</P> </DIV> </DIV> </DIV> <DIV id="page_18"> <DIV> <DIV id="id_1"> <P class="p140 ft7">som sker i industrianläggningar som inte omfattas av underpunkten a, dvs. som sker utanför handelssystemet.</P> <P class="p141 ft42">Punkten 17</P> <P class="p142 ft3">I denna nya punkt regleras skattelättnaderna för bränslen som förbrukas för framställning av värme i andra anläggningar än industrianläggningar som omfattas av EU:s system för handel med utsläppsrätter (jfr avsnitt 4). Skattelättnader för bränsleförbrukning vid tillverkningsprocessen i industriell verksamhet följer redan av punkten 9. Noteras bör även att full skattefrihet kan förekomma för bränslen som förbrukas i vissa anläggningar inom handelssystemet. Denna skattefrihet följer då av särskilda regler i LSE. Främst torde följande delar av 1 § aktualiseras i denna del: punkten 1 (annat ändamål än som motorbränsle eller som bränsle för uppvärmning, i metallurgiska processer respektive s.k. dubbel användning), punkten 6 (framställning av energiprodukter, t.ex. i oljeraffinaderier), punkten 7 (framställning av skattepliktig el) och punkten 16 (framställning av andra mineraliska ämnen än metaller).</P> <P class="p143 ft3">Beträffande <SPAN class="ft4">punkten b </SPAN>kan tilläggas att den omfattar all värmeproduktion som inte omfattas av 17 a eller punkten 9. Detta innebär exempelvis att punkten b också omfattar förbrukning för värmeproduktion, som visserligen kan ha skett i en industrianläggning som ingår i utsläppshandeln, men där värmen inte använts vid den industriella tillverkningsprocessen.</P> <P class="p144 ft7">För kriteriet att bränsleförbrukning ska ske i en anläggning för vilken utsläppsrätter ska överlämnas, jfr vad som sagts ovan under punkten 9.</P> <P class="p145 ft5">Begreppet ”kraftvärmeproduktion” definieras i 1 kap. 10 §, jfr kommentarerna ovan i anslutning till detta lagrum.</P> <P class="p146 ft4">2 §</P> <P class="p142 ft7">I <SPAN class="ft8">första stycket </SPAN>justeras texten för att tidigare bestämmelser för råtallolja som används utanför utsläppshandelssystemet ska fortsätta att gälla. De nya bestämmelserna i <SPAN class="ft8">andra och tredje styckena </SPAN>införs för att också råtallolja som används i anläggningar inom utsläppshandelssystemet ska omfattas av samma regler som gäller för eldningsolja.</P> <P class="p146 ft4">3 §</P> <P class="p147 ft3">I <SPAN class="ft4">första stycket </SPAN>renodlas bestämmelserna till att endast omfatta den del av bränslet vid kraftvärmeproduktion som förbrukas för framställning av värme. Kraftvärmeproduktion inom handelssystemet regleras i 1 § 17 a, varför det nu aktuella stycket således behandlar kraftvärmeproduktion utanför handelssystemet. Som anförts i avsnitt 4 torde dock i princip all svensk kraftvärmeproduktion i dag ske i anläggningar inom handelssystemet.</P> <P class="p148 ft3">Skattebefrielse för den del av bränslet vid kraftvärmeproduktion som förbrukas för framställning av skattepliktig el ges numera med stöd av 1 § 7 (jfr kommentarerna ovan i anslutning till detta lagrum). Begreppet ”kraftvärmeproduktion” definieras i 1 kap. 10 §, jfr ovan.</P> <P class="p149 ft7">Kriteriet att elverkningsgraden ska uppgå till minst 5 procent gäller numera som en del av den skattemässiga definitionen av begreppet ”kraftvärmeproduktion” som finns i 1 kap. 10 §. Detta kriterium behöver därför inte längre räknas upp i <SPAN class="ft8">andra stycket</SPAN>. Reglerna om befrielse från</P> </DIV> <DIV id="id_2"> <P class="p16 ft3">Prop. 2007/08:121</P> <P class="p80 ft3">18</P> </DIV> </DIV> </DIV> <DIV id="page_19"> <DIV> <DIV id="id_1"> <P class="p134 ft3">koldioxidskatt i andra stycket motsvarar i övrigt de regler som hittills funnits i paragrafens tredje stycke, jfr prop. 2005/06:125 s. 72 f. Reglerna kommer dock endast att gälla för sådana kraftvärmeanläggningar som inte omfattas av EU:s system för handel med utsläppsrätter. Befrielse från koldioxidskatt för anläggningar inom handelssystemet regleras således uteslutande i 1 § punkten 17 a.</P> <P class="p138 ft3">Bestämmelsen i <SPAN class="ft4">tredje stycket </SPAN>motsvarar första meningen i tidigare 3 § sjätte stycket. Den innebär att skattebefrielse inte medges för värmeproduktion som sker med användning av bränsle som avses i 2 kap. 1 § första stycket 3 b, dvs. omärkt och ofärgad olja. Bestämmelsen tar sikte på kraftvärmeproduktion i anläggningar som inte omfattas av EU:s system för handel med utsläppsrätter. För anläggningar inom systemet finns motsvarande reglering i 1 § 17 a. Att nu angivet bränsle inte heller medför skattebefrielse för den del som avser elproduktion framgår av 1 § 7. Emellertid finns för den omärkta och ofärgade oljan en bestämmelse i 4 § som tillåter skatteavdrag när bränslet förbrukats för elproduktion som sker utan att värme samtidigt nyttiggörs i en gasturbinanläggning som har en sammanlagd installerad generatoreffekt av minst 5 megawatt, se vidare kommentaren till 4 §. De hittillsvarande reglerna i andra stycket, om befrielse från energiskatt för bränsle som används för framställning av värme vid kraftvärmeproduktion, återfinns numera som en del av första stycket.</P> <P class="p150 ft7">Tidigare fjärde och femte styckena samt delar av sjätte stycket flyttas av tydlighetsskäl till tre nya paragrafer, 3 <NOBR>a–3</NOBR> c §§, i direkt anslutning till 3 §. Dessa nya paragrafer kommenteras nedan.</P> <P class="p151 ft4">3 a §</P> <P class="p136 ft7">Bestämmelsen rör råtallolja och motsvarar, utan materiella ändringar, tidigare 3 § fjärde stycket. Råtallolja som förbrukas för framställning av skattepliktig el i kraftvärmeproduktion omfattas numera av den allmänna regeln för elproduktion i 1 § 7.</P> <P class="p146 ft4">3 b §</P> <P class="p136 ft3">Under remissbehandlingen av promemorian har Skatteverket efterlyst ett förtydligande av vad som gäller för förbrukningen av den del av bränslet som vid elproduktion är hänförlig till produktion av icke skattepliktig el. Bestämmelserna fanns tidigare i 3 § femte stycket. Bestämmelserna i <SPAN class="ft4">första stycket </SPAN>har därför kompletterats enligt detta önskemål så att det nu uttryckligen framgår att även icke skattepliktig el ingår vid proportioneringen.</P> <P class="p152 ft3">I ett <SPAN class="ft4">andra stycke </SPAN>behandlas den ytterligare proportionering som kan bli aktuell när elproduktionen samtidigt består av kraftvärmeproduktion och kondenskraftproduktion från samma bränsle. Detta framgick också tidigare av 3 § femte stycket men har nu förtydligats. Hur elproduktionen tekniskt är arrangerad saknar betydelse vid proportioneringen. Det kan således vara fråga om både parallella turbiner med varsin generator eller seriellt arrangerade turbiner med gemensam generator. Med kondenskraftproduktion förstås i detta sammanhang likaså en teknikoberoende definition som omfattar elproduktion utan samtidigt nyttiggörande av värmen, dvs. att värmen avsiktligt kyls bort vid elproduktionen. Den snävare, teknikinriktade definitionen som syftar på en ångprocess med</P> </DIV> <DIV id="id_2"> <P class="p16 ft3">Prop. 2007/08:121</P> <P class="p139 ft3">19</P> </DIV> </DIV> </DIV> <DIV id="page_20"> <DIV> <DIV id="id_1"> <P class="p142 ft3">ånga som kondenserar, är således inte avsedd i detta sammanhang. Det insatta bränslet eller bränslena kommer därmed att fördelas proportionellt utifrån de uppmätta eller beräknade energimängderna i de olika delprocesserna. Dessa beräkningar utgår från uppmätt elproduktion och uppmätt nyttiggjord värme. Övriga uppdelningar som fordras kan beräknas med kännedom om verkningsgraderna i delprocesserna.</P> <P class="p148 ft7">Bestämmelserna i 3 b § gäller såväl kraftvärmeanläggningar inom som utanför EU:s system för handel med utsläppsrätter. De gäller även vid sådan samtidig produktion av värme och skattepliktig el som sker i en anläggning som inte omfattas av definitionen av kraftvärmeproduktion i 1 kap. 10 §, dvs. en elproduktion med en elverkningsgrad som understiger 5 procent.</P> <P class="p146 ft4">3 c §</P> <P class="p142 ft7">Paragrafen behandlar inskränkningar i skattelättnaderna för det fall bränsle förbrukas för framställning av ånga eller hetvatten som tappas av från ång- eller hetvattensystemet före ångturbinen eller annan utrustning för utvinning av mekanisk energi ur ånga eller hetvatten vid kraftvärmeproduktion. Dessa regler fanns tidigare i 3 § sjätte stycket andra meningen och flyttas av tydlighetsskäl nu till en egen paragraf.</P> <P class="p146 ft4">4 §</P> <P class="p147 ft7">Justeringen beror på att 1 § 7 har ändrats för att endast elproduktion, som sker utan att värme samtidigt nyttiggörs, även fortsättningsvis ska regleras i denna paragraf. Om ingen justering hade gjorts skulle även elproduktion där värme nyttiggörs ha omfattats.</P> <P class="p151 ft4">5 §</P> <P class="p153 ft3">I paragrafen görs en följdändring på grund av ändringarna i 3 §.</P> <P class="p133 ft10"><SPAN class="ft10">11</SPAN><SPAN class="ft32">kap.</SPAN></P> <P class="p16 ft4"><SPAN class="ft4">10</SPAN><SPAN class="ft40">§</SPAN></P> <P class="p154 ft5">Ändringen i <SPAN class="ft6">första och andra styckena </SPAN>följer av uppdelningen av reglerna i tidigare 6 a kap. 3 § i olika paragrafer.</P> </DIV> <DIV id="id_2"> <P class="p16 ft3">Prop. 2007/08:121</P> <P class="p80 ft3">20</P> </DIV> </DIV> </DIV> <DIV id="page_21"> <DIV id="id_1"> <DIV id="id_1_1"> <P class="p16 ft1">Promemorians lagförslag</P> </DIV> <DIV id="id_1_2"> <P class="p16 ft7">Prop. 2007/08:121 Bilaga 1</P> </DIV> </DIV> <DIV id="id_2"> <P class="p155 ft39">Förslag till lag om ändring i lagen (1994:1776) om skatt på energi</P> <P class="p156 ft7">Härigenom föreskrivs i fråga om lagen (1994:1776) om skatt på energi <SPAN class="ft8">dels </SPAN>att 6 a kap. 1, <NOBR>3–5</NOBR> §§ samt 11 kap. 10 § ska ha följande lydelse, <SPAN class="ft8">dels </SPAN>att det i lagen ska införas fyra nya paragrafer, 1 kap. 10 § och</P> <P class="p88 ft3">6 a kap. 3 <NOBR>a–3</NOBR> c §§.</P> <TABLE cellpadding=0 cellspacing=0 class="t17"> <TR> <TD class="tr7 td14"><SPAN class="p3 ft4">Nuvarande lydelse</SPAN> </TD> <TD class="tr7 td15"><SPAN class="p3 ft9">Föreslagen lydelse</SPAN> </TD> </TR> </TABLE> <P class="p157 ft12"><SPAN class="ft10">1</SPAN><SPAN class="ft11">kap. </SPAN><SPAN class="ft8">10 §</SPAN></P> <P class="p158 ft4">Med kraftvärmeproduktion förstås samtidig produktion av värme och skattepliktig elektrisk kraft i en och samma process, om</P> <P class="p159 ft8"><SPAN class="ft4">1.</SPAN><SPAN class="ft13">den värme som uppkommer nyttiggörs, och</SPAN></P> <P class="p159 ft6"><SPAN class="ft4">2.</SPAN><SPAN class="ft14">elverkningsgraden uppgår till minst 5 procent.</SPAN></P> <P class="p160 ft4">Nuvarande lydelse</P> <P class="p161 ft10">6 a kap.</P> <P class="p162 ft3">1 §<SPAN class="ft15">1</SPAN></P> <P class="p163 ft7">Bränsle som används för nedan angivna ändamål, i förekommande fall med undantag för vissa bränsleslag, ska helt eller delvis befrias från skatt enligt följande, om inte annat anges.</P> <TABLE cellpadding=0 cellspacing=0 class="t18"> <TR> <TD class="tr8 td16"><SPAN class="p31 ft16">Ändamål</SPAN> </TD> <TD class="tr8 td17"><SPAN class="p3 ft16">Bränsle som</SPAN> </TD> <TD class="tr8 td18"><SPAN class="p32 ft16">Befrielse</SPAN> </TD> <TD class="tr8 td19"><SPAN class="p33 ft16">Befrielse</SPAN> </TD> <TD class="tr8 td20"><SPAN class="p31 ft16">Befrielse</SPAN> </TD> </TR> <TR> <TD class="tr9 td21"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td22"><SPAN class="p3 ft16">inte ger</SPAN> </TD> <TD class="tr9 td23"><SPAN class="p32 ft16">från</SPAN> </TD> <TD class="tr9 td8"><SPAN class="p33 ft16">från kol-</SPAN> </TD> <TD class="tr9 td24"><SPAN class="p31 ft16">från</SPAN> </TD> </TR> <TR> <TD class="tr12 td21"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td22"><SPAN class="p3 ft19">befrielse</SPAN> </TD> <TD class="tr12 td23"><SPAN class="p32 ft19">energi-</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p33 ft19">dioxid-</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p31 ft19">svavel-</SPAN> </TD> </TR> <TR> <TD class="tr12 td25"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p32 ft19">skatt</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p33 ft19">skatt</SPAN> </TD> <TD class="tr12 td29"><SPAN class="p31 ft19">skatt</SPAN> </TD> </TR> <TR> <TD class="tr11 td21"><SPAN class="p31 ft16">1. Förbrukning</SPAN> </TD> <TD class="tr11 td22"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr11 td23"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr11 td8"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr11 td24"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td21"><SPAN class="p31 ft19">a) för annat ändamål än</SPAN> </TD> <TD class="tr12 td22"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td23"><SPAN class="p32 ft19">100</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p33 ft19">100</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p31 ft19">100</SPAN> </TD> </TR> <TR> <TD class="tr10 td21"><SPAN class="p31 ft18">som motorbränsle eller</SPAN> </TD> <TD class="tr10 td22"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td23"><SPAN class="p32 ft18">procent</SPAN> </TD> <TD class="tr10 td8"><SPAN class="p33 ft18">procent</SPAN> </TD> <TD class="tr10 td24"><SPAN class="p31 ft18">procent</SPAN> </TD> </TR> <TR> <TD class="tr12 td21"><SPAN class="p31 ft19">som bränsle för uppvärm-</SPAN> </TD> <TD class="tr12 td22"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td23"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr8 td21"><SPAN class="p31 ft16">ning</SPAN> </TD> <TD class="tr8 td22"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td23"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td8"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td24"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td21"><SPAN class="p31 ft16">b) i metallurgiska</SPAN> </TD> <TD class="tr5 td22"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td23"><SPAN class="p32 ft16">100</SPAN> </TD> <TD class="tr5 td8"><SPAN class="p33 ft16">100</SPAN> </TD> <TD class="tr5 td24"><SPAN class="p31 ft16">100</SPAN> </TD> </TR> <TR> <TD class="tr10 td21"><SPAN class="p31 ft18">processer under förut-</SPAN> </TD> <TD class="tr10 td22"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td23"><SPAN class="p32 ft18">procent</SPAN> </TD> <TD class="tr10 td8"><SPAN class="p33 ft18">procent</SPAN> </TD> <TD class="tr10 td24"><SPAN class="p31 ft18">procent</SPAN> </TD> </TR> <TR> <TD class="tr12 td21"><SPAN class="p31 ft19">sättning att det ingående</SPAN> </TD> <TD class="tr12 td22"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td23"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td21"><SPAN class="p31 ft19">materialet genom upp-</SPAN> </TD> <TD class="tr12 td22"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td23"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td21"><SPAN class="p31 ft19">värmning i ugnar</SPAN> </TD> <TD class="tr12 td22"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td23"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td21"><SPAN class="p31 ft19">förändras kemiskt eller</SPAN> </TD> <TD class="tr12 td22"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td23"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr9 td21"><SPAN class="p31 ft16">dess inre fysikaliska</SPAN> </TD> <TD class="tr9 td22"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td23"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td8"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td24"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p164 ft21"><SPAN class="ft27">1</SPAN><SPAN class="ft28">Senaste lydelse 2007:1387.</SPAN></P> <P class="p89 ft3">21</P> </DIV> </DIV> <DIV id="page_22"> <DIV> <DIV id="id_1"> <TABLE cellpadding=0 cellspacing=0 class="t19"> <TR> <TD class="tr8 td89"><SPAN class="p31 ft16">Ändamål</SPAN> </TD> <TD class="tr8 td44"><SPAN class="p31 ft16">Bränsle som</SPAN> </TD> <TD class="tr8 td20"><SPAN class="p31 ft16">Befrielse</SPAN> </TD> <TD class="tr8 td19"><SPAN class="p33 ft16">Befrielse</SPAN> </TD> <TD class="tr8 td20"><SPAN class="p31 ft16">Befrielse</SPAN> </TD> </TR> <TR> <TD class="tr9 td43"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td46"><SPAN class="p31 ft16">inte ger</SPAN> </TD> <TD class="tr9 td24"><SPAN class="p31 ft16">från</SPAN> </TD> <TD class="tr9 td8"><SPAN class="p33 ft16">från kol-</SPAN> </TD> <TD class="tr9 td24"><SPAN class="p31 ft16">från</SPAN> </TD> </TR> <TR> <TD class="tr12 td43"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td46"><SPAN class="p31 ft19">befrielse</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p31 ft19">energi-</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p33 ft19">dioxid-</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p31 ft19">svavel-</SPAN> </TD> </TR> <TR> <TD class="tr12 td90"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td47"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td29"><SPAN class="p31 ft19">skatt</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p33 ft19">skatt</SPAN> </TD> <TD class="tr12 td29"><SPAN class="p31 ft19">skatt</SPAN> </TD> </TR> <TR> <TD class="tr10 td43"><SPAN class="p31 ft18">struktur förändras eller</SPAN> </TD> <TD class="tr10 td46"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td24"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td8"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td24"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td43"><SPAN class="p31 ft19">bibehålls i skänkar eller</SPAN> </TD> <TD class="tr12 td46"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr9 td43"><SPAN class="p31 ft16">liknande kärl</SPAN> </TD> <TD class="tr9 td46"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td24"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td8"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td24"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td43"><SPAN class="p31 ft16">c) i annat fall än som</SPAN> </TD> <TD class="tr5 td46"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td24"><SPAN class="p31 ft16">100</SPAN> </TD> <TD class="tr5 td8"><SPAN class="p33 ft16">100</SPAN> </TD> <TD class="tr5 td24"><SPAN class="p31 ft16">100</SPAN> </TD> </TR> <TR> <TD class="tr12 td43"><SPAN class="p31 ft19">avses i a eller b, då</SPAN> </TD> <TD class="tr12 td46"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p31 ft19">procent</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p33 ft19">procent</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p31 ft19">procent</SPAN> </TD> </TR> <TR> <TD class="tr12 td43"><SPAN class="p31 ft19">bränslet i en och samma</SPAN> </TD> <TD class="tr12 td46"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td43"><SPAN class="p31 ft19">process används både</SPAN> </TD> <TD class="tr12 td46"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr10 td43"><SPAN class="p31 ft18">som bränsle för</SPAN> </TD> <TD class="tr10 td46"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td24"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td8"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td24"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td43"><SPAN class="p31 ft19">uppvärmning och för</SPAN> </TD> <TD class="tr12 td46"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td43"><SPAN class="p31 ft19">annat ändamål än som</SPAN> </TD> <TD class="tr12 td46"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td43"><SPAN class="p31 ft19">motorbränsle eller bränsle</SPAN> </TD> <TD class="tr12 td46"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr9 td43"><SPAN class="p31 ft16">för uppvärmning</SPAN> </TD> <TD class="tr9 td46"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td24"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td8"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td24"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td43"><SPAN class="p31 ft16">2. Förbrukning i tåg eller</SPAN> </TD> <TD class="tr5 td46"><SPAN class="p31 ft16">Bensin, bränsle</SPAN> </TD> <TD class="tr5 td24"><SPAN class="p31 ft16">100</SPAN> </TD> <TD class="tr5 td8"><SPAN class="p33 ft16">100</SPAN> </TD> <TD class="tr5 td24"><SPAN class="p31 ft16">100</SPAN> </TD> </TR> <TR> <TD class="tr12 td43"><SPAN class="p31 ft19">annat spårbundet</SPAN> </TD> <TD class="tr12 td46"><SPAN class="p31 ft19">som avses i</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p31 ft19">procent</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p33 ft19">procent</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p31 ft19">procent</SPAN> </TD> </TR> <TR> <TD class="tr12 td43"><SPAN class="p31 ft19">färdmedel</SPAN> </TD> <TD class="tr12 td46"><SPAN class="p31 ft19">2 kap. 1 §</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td43"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td46"><SPAN class="p31 ft19">första stycket</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr9 td43"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td46"><SPAN class="p31 ft16">3 b</SPAN> </TD> <TD class="tr9 td24"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td8"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td24"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td43"><SPAN class="p31 ft16">3. Förbrukning i skepp,</SPAN> </TD> <TD class="tr5 td46"><SPAN class="p31 ft16">Bensin, bränsle</SPAN> </TD> <TD class="tr5 td24"><SPAN class="p31 ft16">100</SPAN> </TD> <TD class="tr5 td8"><SPAN class="p33 ft16">100</SPAN> </TD> <TD class="tr5 td24"><SPAN class="p31 ft16">100</SPAN> </TD> </TR> <TR> <TD class="tr12 td43"><SPAN class="p31 ft19">när skeppet inte används</SPAN> </TD> <TD class="tr12 td46"><SPAN class="p31 ft19">som avses i</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p31 ft19">procent</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p33 ft19">procent</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p31 ft19">procent</SPAN> </TD> </TR> <TR> <TD class="tr12 td43"><SPAN class="p31 ft19">för privat ändamål</SPAN> </TD> <TD class="tr12 td46"><SPAN class="p31 ft19">2 kap. 1 §</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr10 td43"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td46"><SPAN class="p31 ft18">första stycket</SPAN> </TD> <TD class="tr10 td24"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td8"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td24"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr8 td43"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td46"><SPAN class="p31 ft16">3 b</SPAN> </TD> <TD class="tr8 td24"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td8"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td24"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td43"><SPAN class="p31 ft16">4. Förbrukning i båt för</SPAN> </TD> <TD class="tr5 td46"><SPAN class="p31 ft16">Bensin, bränsle</SPAN> </TD> <TD class="tr5 td24"><SPAN class="p31 ft16">100</SPAN> </TD> <TD class="tr5 td8"><SPAN class="p33 ft16">100</SPAN> </TD> <TD class="tr5 td24"><SPAN class="p31 ft16">100</SPAN> </TD> </TR> <TR> <TD class="tr12 td43"><SPAN class="p31 ft19">vilken medgivande enligt</SPAN> </TD> <TD class="tr12 td46"><SPAN class="p31 ft19">som avses i</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p31 ft19">procent</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p33 ft19">procent</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p31 ft19">procent</SPAN> </TD> </TR> <TR> <TD class="tr10 td43"><SPAN class="p31 ft18">2 kap. 9 § eller fartygs-</SPAN> </TD> <TD class="tr10 td46"><SPAN class="p31 ft18">2 kap. 1 §</SPAN> </TD> <TD class="tr10 td24"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td8"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td24"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td43"><SPAN class="p31 ft19">tillstånd enligt fiskelagen</SPAN> </TD> <TD class="tr12 td46"><SPAN class="p31 ft19">första stycket</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td43"><SPAN class="p31 ft19">(1993:787) meddelats,</SPAN> </TD> <TD class="tr12 td46"><SPAN class="p31 ft19">3 b</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td43"><SPAN class="p31 ft19">när båten inte används för</SPAN> </TD> <TD class="tr12 td46"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr9 td43"><SPAN class="p31 ft16">privat ändamål</SPAN> </TD> <TD class="tr9 td46"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td24"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td8"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td24"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td43"><SPAN class="p31 ft16">5. Förbrukning i</SPAN> </TD> <TD class="tr5 td46"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td24"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td8"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td24"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td43"><SPAN class="p31 ft19">a) luftfartyg, när luftfar-</SPAN> </TD> <TD class="tr12 td46"><SPAN class="p31 ft19">Annan bensin</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p31 ft19">100</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p33 ft19">100</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p31 ft19">100</SPAN> </TD> </TR> <TR> <TD class="tr12 td43"><SPAN class="p31 ft19">tyget inte används för</SPAN> </TD> <TD class="tr12 td46"><SPAN class="p31 ft19">än flygbensin</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p31 ft19">procent</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p33 ft19">procent</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p31 ft19">procent</SPAN> </TD> </TR> <TR> <TD class="tr12 td43"><SPAN class="p31 ft19">privat ändamål</SPAN> </TD> <TD class="tr12 td46"><SPAN class="p31 ft19"><NOBR>(KN-nr</NOBR></SPAN> </TD> <TD class="tr12 td24"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr9 td43"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td46"><SPAN class="p31 ft16">2710 11 31)</SPAN> </TD> <TD class="tr9 td24"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td8"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td24"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td43"><SPAN class="p31 ft16">b<SPAN class="ft9">) </SPAN>luftfartyg, när luftfar-</SPAN> </TD> <TD class="tr5 td46"><SPAN class="p31 ft16">Andra bränslen</SPAN> </TD> <TD class="tr5 td24"><SPAN class="p31 ft16">100</SPAN> </TD> <TD class="tr5 td8"><SPAN class="p33 ft16">100</SPAN> </TD> <TD class="tr5 td24"><SPAN class="p31 ft16">100</SPAN> </TD> </TR> <TR> <TD class="tr12 td43"><SPAN class="p31 ft19">tyget används för privat</SPAN> </TD> <TD class="tr12 td46"><SPAN class="p31 ft19">än flygbensin</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p31 ft19">procent</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p33 ft19">procent</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p31 ft19">procent</SPAN> </TD> </TR> <TR> <TD class="tr12 td43"><SPAN class="p31 ft19">ändamål eller i luft-</SPAN> </TD> <TD class="tr12 td46"><SPAN class="p31 ft19">och flyg-</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr10 td43"><SPAN class="p31 ft18">fartygsmotorer i</SPAN> </TD> <TD class="tr10 td46"><SPAN class="p31 ft18">fotogen <NOBR>(KN-nr</NOBR></SPAN> </TD> <TD class="tr10 td24"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td8"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td24"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td43"><SPAN class="p31 ft19">provbädd eller i liknande</SPAN> </TD> <TD class="tr12 td46"><SPAN class="p31 ft19">2710 19 21)</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr8 td43"><SPAN class="p31 ft16">anordning</SPAN> </TD> <TD class="tr8 td46"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td24"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td8"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td24"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td43"><SPAN class="p31 ft16">6. Förbrukning vid fram-</SPAN> </TD> <TD class="tr5 td46"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td24"><SPAN class="p31 ft16">100</SPAN> </TD> <TD class="tr5 td8"><SPAN class="p33 ft16">100</SPAN> </TD> <TD class="tr5 td24"><SPAN class="p31 ft16">100</SPAN> </TD> </TR> <TR> <TD class="tr10 td43"><SPAN class="p31 ft18">ställning av energi-</SPAN> </TD> <TD class="tr10 td46"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td24"><SPAN class="p31 ft18">procent</SPAN> </TD> <TD class="tr10 td8"><SPAN class="p33 ft18">procent</SPAN> </TD> <TD class="tr10 td24"><SPAN class="p31 ft18">procent</SPAN> </TD> </TR> <TR> <TD class="tr12 td43"><SPAN class="p31 ft19">produkter eller andra</SPAN> </TD> <TD class="tr12 td46"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td43"><SPAN class="p31 ft19">produkter för vilka</SPAN> </TD> <TD class="tr12 td46"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr8 td43"><SPAN class="p31 ft16">skatteplikt har inträtt för</SPAN> </TD> <TD class="tr8 td46"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td24"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td8"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td24"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="id_2"> <P class="p115 ft7">Prop. 2007/08:121 Bilaga 1</P> <P class="p165 ft3">22</P> </DIV> </DIV> </DIV> <DIV id="page_23"> <DIV id="p23dimg1"> <INGENBILD zsrc="GV0312123x1.jpg/" id="p23img1"> </DIV> <DIV id="id_1"> <TABLE cellpadding=0 cellspacing=0 class="t7"> <TR> <TD class="tr3 td16"><SPAN class="p31 ft16">Ändamål</SPAN> </TD> <TD class="tr3 td44"><SPAN class="p3 ft16">Bränsle som</SPAN> </TD> <TD class="tr3 td45"><SPAN class="p3 ft16">Befrielse</SPAN> </TD> <TD class="tr3 td45"><SPAN class="p3 ft16">Befrielse</SPAN> </TD> <TD class="tr3 td37"><SPAN class="p3 ft16">Befrielse</SPAN> </TD> <TD class="tr14 td31"><SPAN class="p39 ft3">Prop. 2007/08:121</SPAN> </TD> </TR> <TR> <TD class="tr9 td21"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td46"><SPAN class="p3 ft16">inte ger</SPAN> </TD> <TD class="tr9 td32"><SPAN class="p3 ft16">från</SPAN> </TD> <TD class="tr9 td32"><SPAN class="p3 ft16">från kol-</SPAN> </TD> <TD class="tr9 td42"><SPAN class="p3 ft16">från</SPAN> </TD> <TD class="tr9 td31"><SPAN class="p39 ft3">Bilaga 1</SPAN> </TD> </TR> <TR> <TD class="tr10 td21"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td46"><SPAN class="p3 ft18">befrielse</SPAN> </TD> <TD class="tr10 td32"><SPAN class="p3 ft18">energi-</SPAN> </TD> <TD class="tr10 td32"><SPAN class="p3 ft18">dioxid-</SPAN> </TD> <TD class="tr10 td42"><SPAN class="p3 ft18">svavel-</SPAN> </TD> <TD class="tr10 td31"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr9 td21"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td46"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td32"><SPAN class="p3 ft16">skatt</SPAN> </TD> <TD class="tr9 td32"><SPAN class="p3 ft16">skatt</SPAN> </TD> <TD class="tr9 td42"><SPAN class="p3 ft16">skatt</SPAN> </TD> <TD class="tr9 td31"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="id_2"> <DIV id="id_2_1"> <P class="p16 ft16">tillverkaren</P> <P class="p166 ft16"><SPAN class="ft16">7.</SPAN><SPAN class="ft43">Förbrukning för framställning av skattepliktig elektrisk kraft </SPAN><SPAN class="ft9">när den värme som uppkommer inte till någon del nyttiggörs</SPAN></P> </DIV> <DIV id="id_2_2"> <TABLE cellpadding=0 cellspacing=0 class="t20"> <TR> <TD class="tr14 td38"><SPAN class="p3 ft16">Bränsle som</SPAN> </TD> <TD class="tr14 td8"><SPAN class="p2 ft16">100</SPAN> </TD> <TD class="tr14 td91"><SPAN class="p36 ft16">100</SPAN> </TD> <TD class="tr14 td92"><SPAN class="p3 ft16">–</SPAN> </TD> </TR> <TR> <TD class="tr10 td38"><SPAN class="p3 ft18">avses i 2 kap.</SPAN> </TD> <TD class="tr10 td8"><SPAN class="p2 ft18">procent</SPAN> </TD> <TD class="tr10 td91"><SPAN class="p36 ft18">procent</SPAN> </TD> <TD class="tr10 td92"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td38"><SPAN class="p3 ft19">1 § första</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td91"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td92"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr8 td38"><SPAN class="p3 ft16">stycket 3 b</SPAN> </TD> <TD class="tr8 td8"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td91"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td92"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> </TABLE> </DIV> </DIV> <DIV id="id_3"> <TABLE cellpadding=0 cellspacing=0 class="t21"> <TR> <TD class="tr7 td43"><SPAN class="p3 ft16">8. –</SPAN> </TD> <TD class="tr7 td93"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr7 td94"><SPAN class="p33 ft16">–</SPAN> </TD> <TD class="tr7 td32"><SPAN class="p36 ft16">–</SPAN> </TD> <TD class="tr7 td95"><SPAN class="p36 ft16">–</SPAN> </TD> </TR> <TR> <TD class="tr5 td43"><SPAN class="p3 ft16">9. Om skattebefrielse inte</SPAN> </TD> <TD class="tr5 td93"><SPAN class="p3 ft16">Bensin,</SPAN> </TD> <TD class="tr5 td94"><SPAN class="p33 ft16">100</SPAN> </TD> <TD class="tr5 td32"><SPAN class="p36 ft16">79</SPAN> </TD> <TD class="tr5 td95"><SPAN class="p36 ft16">–</SPAN> </TD> </TR> <TR> <TD class="tr12 td43"><SPAN class="p3 ft19">följer av tidigare punkter,</SPAN> </TD> <TD class="tr12 td93"><SPAN class="p3 ft19">råtallolja,</SPAN> </TD> <TD class="tr12 td94"><SPAN class="p33 ft19">procent</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p36 ft19">procent</SPAN> </TD> <TD class="tr12 td95"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr10 td43"><SPAN class="p3 ft18">förbrukning för annat</SPAN> </TD> <TD class="tr10 td93"><SPAN class="p3 ft18">bränsle som</SPAN> </TD> <TD class="tr10 td94"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td32"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td95"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td43"><SPAN class="p3 ft19">ändamål än drift av</SPAN> </TD> <TD class="tr12 td93"><SPAN class="p3 ft19">avses i 2 kap.</SPAN> </TD> <TD class="tr12 td94"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td95"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td43"><SPAN class="p3 ft19">motordrivna fordon vid</SPAN> </TD> <TD class="tr12 td93"><SPAN class="p3 ft19">1 § första</SPAN> </TD> <TD class="tr12 td94"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td95"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td43"><SPAN class="p3 ft19">tillverkningsprocessen i</SPAN> </TD> <TD class="tr12 td93"><SPAN class="p3 ft19">stycket 3 b</SPAN> </TD> <TD class="tr12 td94"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td95"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr9 td43"><SPAN class="p3 ft16">industriell verksamhet</SPAN> </TD> <TD class="tr9 td93"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td94"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td32"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td95"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td43"><SPAN class="p3 ft16">10. Om skattebefrielse</SPAN> </TD> <TD class="tr5 td93"><SPAN class="p3 ft16">Bensin,</SPAN> </TD> <TD class="tr5 td94"><SPAN class="p33 ft16">100</SPAN> </TD> <TD class="tr5 td32"><SPAN class="p36 ft16">79</SPAN> </TD> <TD class="tr5 td95"><SPAN class="p36 ft16">–</SPAN> </TD> </TR> <TR> <TD class="tr12 td43"><SPAN class="p3 ft19">inte följer av tidigare</SPAN> </TD> <TD class="tr12 td93"><SPAN class="p3 ft19">råtallolja,</SPAN> </TD> <TD class="tr12 td94"><SPAN class="p33 ft19">procent</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p36 ft19">procent</SPAN> </TD> <TD class="tr12 td95"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td43"><SPAN class="p3 ft19">punkter, förbrukning för</SPAN> </TD> <TD class="tr12 td93"><SPAN class="p3 ft19">bränsle som</SPAN> </TD> <TD class="tr12 td94"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td95"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td43"><SPAN class="p3 ft19">annat ändamål än drift av</SPAN> </TD> <TD class="tr12 td93"><SPAN class="p3 ft19">avses i 2 kap.</SPAN> </TD> <TD class="tr12 td94"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td95"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr10 td43"><SPAN class="p3 ft18">motordrivna fordon vid</SPAN> </TD> <TD class="tr10 td93"><SPAN class="p3 ft18">1 § första</SPAN> </TD> <TD class="tr10 td94"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td32"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td95"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td43"><SPAN class="p3 ft19">yrkesmässig</SPAN> </TD> <TD class="tr12 td93"><SPAN class="p3 ft19">stycket 3 b</SPAN> </TD> <TD class="tr12 td94"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td95"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr8 td43"><SPAN class="p3 ft16">växthusodling</SPAN> </TD> <TD class="tr8 td93"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td94"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td32"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td95"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td43"><SPAN class="p3 ft16">11. Om skattebefrielse</SPAN> </TD> <TD class="tr5 td93"><SPAN class="p3 ft16">Bensin,</SPAN> </TD> <TD class="tr5 td94"><SPAN class="p33 ft16">100</SPAN> </TD> <TD class="tr5 td32"><SPAN class="p36 ft16">79</SPAN> </TD> <TD class="tr5 td95"><SPAN class="p36 ft16">–</SPAN> </TD> </TR> <TR> <TD class="tr10 td43"><SPAN class="p3 ft18">inte följer av tidigare</SPAN> </TD> <TD class="tr10 td93"><SPAN class="p3 ft18">råtallolja,</SPAN> </TD> <TD class="tr10 td94"><SPAN class="p33 ft18">procent</SPAN> </TD> <TD class="tr10 td32"><SPAN class="p36 ft18">procent</SPAN> </TD> <TD class="tr10 td95"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td43"><SPAN class="p3 ft19">punkter, förbrukning för</SPAN> </TD> <TD class="tr12 td93"><SPAN class="p3 ft19">bränsle som</SPAN> </TD> <TD class="tr12 td94"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td95"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td43"><SPAN class="p3 ft19">annat ändamål än drift av</SPAN> </TD> <TD class="tr12 td93"><SPAN class="p3 ft19">avses i 2 kap.</SPAN> </TD> <TD class="tr12 td94"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td95"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td43"><SPAN class="p3 ft19">motordrivna fordon i</SPAN> </TD> <TD class="tr12 td93"><SPAN class="p3 ft19">1 § första</SPAN> </TD> <TD class="tr12 td94"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td95"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td43"><SPAN class="p3 ft19">yrkesmässig <NOBR>jordbruks-,</NOBR></SPAN> </TD> <TD class="tr12 td93"><SPAN class="p3 ft19">stycket 3 b</SPAN> </TD> <TD class="tr12 td94"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td95"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr10 td43"><SPAN class="p3 ft18">skogsbruks- eller</SPAN> </TD> <TD class="tr10 td93"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td94"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td32"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td95"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr8 td43"><SPAN class="p3 ft16">vattenbruksverksamhet</SPAN> </TD> <TD class="tr8 td93"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td94"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td32"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td95"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td43"><SPAN class="p3 ft16">12. Om skattebefrielse</SPAN> </TD> <TD class="tr5 td93"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td94"><SPAN class="p33 ft16">–</SPAN> </TD> <TD class="tr5 td32"><SPAN class="p36 ft16">–</SPAN> </TD> <TD class="tr5 td95"><SPAN class="p36 ft16">100</SPAN> </TD> </TR> <TR> <TD class="tr12 td43"><SPAN class="p3 ft19">inte följer av tidigare</SPAN> </TD> <TD class="tr12 td93"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td94"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td95"><SPAN class="p36 ft19">procent</SPAN> </TD> </TR> <TR> <TD class="tr10 td43"><SPAN class="p3 ft18">punkter, förbrukning i</SPAN> </TD> <TD class="tr10 td93"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td94"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td32"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td95"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td43"><SPAN class="p3 ft19">sodapannor eller i</SPAN> </TD> <TD class="tr12 td93"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td94"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td95"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr8 td43"><SPAN class="p3 ft16">lutpannor</SPAN> </TD> <TD class="tr8 td93"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td94"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td32"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td95"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td43"><SPAN class="p3 ft16">13. Förbrukning vid till-</SPAN> </TD> <TD class="tr5 td93"><SPAN class="p3 ft16">Andra bränslen</SPAN> </TD> <TD class="tr5 td94"><SPAN class="p33 ft16">100</SPAN> </TD> <TD class="tr5 td32"><SPAN class="p36 ft16">79</SPAN> </TD> <TD class="tr5 td95"><SPAN class="p36 ft16">–</SPAN> </TD> </TR> <TR> <TD class="tr10 td43"><SPAN class="p3 ft18">verkningsprocessen i</SPAN> </TD> <TD class="tr10 td93"><SPAN class="p3 ft18">än bränsle som</SPAN> </TD> <TD class="tr10 td94"><SPAN class="p33 ft18">procent</SPAN> </TD> <TD class="tr10 td32"><SPAN class="p36 ft18">procent</SPAN> </TD> <TD class="tr10 td95"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td43"><SPAN class="p3 ft19">gruvindustriell verksam-</SPAN> </TD> <TD class="tr12 td93"><SPAN class="p3 ft19">avses i 2 kap.</SPAN> </TD> <TD class="tr12 td94"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td95"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td43"><SPAN class="p3 ft19">het för drift av andra</SPAN> </TD> <TD class="tr12 td93"><SPAN class="p3 ft19">1 § första</SPAN> </TD> <TD class="tr12 td94"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td95"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td43"><SPAN class="p3 ft19">motordrivna fordon än</SPAN> </TD> <TD class="tr12 td93"><SPAN class="p3 ft19">stycket 3 b</SPAN> </TD> <TD class="tr12 td94"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td95"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td43"><SPAN class="p3 ft19">personbilar, lastbilar och</SPAN> </TD> <TD class="tr12 td93"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td94"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td95"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr9 td43"><SPAN class="p3 ft16">bussar</SPAN> </TD> <TD class="tr9 td93"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td94"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td32"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td95"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td43"><SPAN class="p3 ft16">14. Förbrukning i yrkes-</SPAN> </TD> <TD class="tr5 td93"><SPAN class="p3 ft16">Andra bränslen</SPAN> </TD> <TD class="tr5 td94"><SPAN class="p33 ft16">–</SPAN> </TD> <TD class="tr5 td32"><SPAN class="p36 ft16">79</SPAN> </TD> <TD class="tr5 td95"><SPAN class="p36 ft16">–</SPAN> </TD> </TR> <TR> <TD class="tr8 td43"><SPAN class="p3 ft16">mässig <NOBR>jordbruks-,</NOBR> skogs-</SPAN> </TD> <TD class="tr8 td93"><SPAN class="p3 ft16">än bränsle som</SPAN> </TD> <TD class="tr8 td94"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td32"><SPAN class="p36 ft16">procent</SPAN> </TD> <TD rowspan=2 class="tr16 td95"><SPAN class="p167 ft3">23</SPAN> </TD> </TR> <TR> <TD class="tr17 td43"><SPAN class="p3 ft44">&nbsp;</SPAN> </TD> <TD class="tr17 td93"><SPAN class="p3 ft44">&nbsp;</SPAN> </TD> <TD class="tr17 td94"><SPAN class="p3 ft44">&nbsp;</SPAN> </TD> <TD class="tr17 td32"><SPAN class="p3 ft44">&nbsp;</SPAN> </TD> </TR> </TABLE> </DIV> </DIV> <DIV id="page_24"> <DIV id="p24dimg1"> <INGENBILD zsrc="GV0312124x1.jpg/" id="p24img1"> </DIV> <DIV id="id_1"> <TABLE cellpadding=0 cellspacing=0 class="t22"> <TR> <TD class="tr3 td16"><SPAN class="p31 ft16">Ändamål</SPAN> </TD> <TD class="tr3 td44"><SPAN class="p3 ft16">Bränsle som</SPAN> </TD> <TD class="tr3 td45"><SPAN class="p3 ft16">Befrielse</SPAN> </TD> <TD class="tr3 td45"><SPAN class="p3 ft16">Befrielse</SPAN> </TD> <TD class="tr3 td37"><SPAN class="p3 ft16">Befrielse</SPAN> </TD> <TD class="tr14 td96"><SPAN class="p168 ft3">Prop. 2007/08:121</SPAN> </TD> </TR> <TR> <TD class="tr9 td21"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td46"><SPAN class="p3 ft16">inte ger</SPAN> </TD> <TD class="tr9 td32"><SPAN class="p3 ft16">från</SPAN> </TD> <TD class="tr9 td32"><SPAN class="p3 ft16">från kol-</SPAN> </TD> <TD class="tr9 td42"><SPAN class="p3 ft16">från</SPAN> </TD> <TD class="tr9 td96"><SPAN class="p168 ft3">Bilaga 1</SPAN> </TD> </TR> <TR> <TD class="tr10 td21"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td46"><SPAN class="p3 ft18">befrielse</SPAN> </TD> <TD class="tr10 td32"><SPAN class="p3 ft18">energi-</SPAN> </TD> <TD class="tr10 td32"><SPAN class="p3 ft18">dioxid-</SPAN> </TD> <TD class="tr10 td42"><SPAN class="p3 ft18">svavel-</SPAN> </TD> <TD class="tr10 td96"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr9 td21"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td46"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td32"><SPAN class="p3 ft16">skatt</SPAN> </TD> <TD class="tr9 td32"><SPAN class="p3 ft16">skatt</SPAN> </TD> <TD class="tr9 td42"><SPAN class="p3 ft16">skatt</SPAN> </TD> <TD class="tr9 td96"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="id_2"> <DIV id="id_2_1"> <P class="p169 ft16">bruks- eller vattenbruksverksamhet för drift av andra motordrivna fordon än personbilar, lastbilar och bussar</P> <P class="p170 ft9"><SPAN class="ft16">15.</SPAN><SPAN class="ft45">–</SPAN></P> <P class="p171 ft19"><SPAN class="ft26">16</SPAN>. Förbrukning i processer för framställning av andra mineraliska ämnen än metaller under förutsättning att det ingående materialet genom uppvärmning i ugnar förändras kemiskt eller dess inre fysikaliska struktur förändras</P> </DIV> <DIV id="id_2_2"> <P class="p16 ft16">avses i 2 kap. 1 § första stycket 3 b</P> </DIV> <DIV id="id_2_3"> <P class="p16 ft9">– – <SPAN class="ft16">–</SPAN></P> <P class="p172 ft16">100 100 100 procent procent procent</P> </DIV> </DIV> <DIV id="id_3"> <P class="p173 ft4">Föreslagen lydelse</P> <P class="p174 ft10">6 a kap.</P> <P class="p175 ft3">1 §</P> <P class="p176 ft7">Bränsle som används för nedan angivna ändamål, i förekommande fall med undantag för vissa bränsleslag, ska helt eller delvis befrias från skatt enligt följande, om inte annat anges.</P> <TABLE cellpadding=0 cellspacing=0 class="t23"> <TR> <TD class="tr9 td16"><SPAN class="p31 ft16">Ändamål</SPAN> </TD> <TD class="tr9 td17"><SPAN class="p3 ft16">Bränsle som</SPAN> </TD> <TD class="tr9 td18"><SPAN class="p32 ft16">Befrielse</SPAN> </TD> <TD class="tr9 td19"><SPAN class="p33 ft16">Befrielse</SPAN> </TD> <TD class="tr9 td20"><SPAN class="p31 ft16">Befrielse</SPAN> </TD> <TD class="tr8 td31"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td21"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td22"><SPAN class="p3 ft19">inte ger</SPAN> </TD> <TD class="tr12 td23"><SPAN class="p32 ft19">från</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p33 ft19">från kol-</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p31 ft19">från</SPAN> </TD> <TD class="tr12 td31"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td21"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td22"><SPAN class="p3 ft19">befrielse</SPAN> </TD> <TD class="tr12 td23"><SPAN class="p32 ft19">energi-</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p33 ft19">dioxid-</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p31 ft19">svavel-</SPAN> </TD> <TD class="tr12 td31"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr9 td25"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td27"><SPAN class="p32 ft16">skatt</SPAN> </TD> <TD class="tr9 td28"><SPAN class="p33 ft16">skatt</SPAN> </TD> <TD class="tr9 td29"><SPAN class="p31 ft16">skatt</SPAN> </TD> <TD class="tr8 td31"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td21"><SPAN class="p31 ft16">1. Förbrukning</SPAN> </TD> <TD class="tr5 td22"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td23"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td8"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td24"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td31"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td21"><SPAN class="p31 ft19">a) för annat ändamål än</SPAN> </TD> <TD class="tr12 td22"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td23"><SPAN class="p32 ft19">100</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p33 ft19">100</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p31 ft19">100</SPAN> </TD> <TD class="tr12 td31"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td21"><SPAN class="p31 ft19">som motorbränsle eller</SPAN> </TD> <TD class="tr12 td22"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td23"><SPAN class="p32 ft19">procent</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p33 ft19">procent</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p31 ft19">procent</SPAN> </TD> <TD class="tr12 td31"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td21"><SPAN class="p31 ft19">som bränsle för uppvärm-</SPAN> </TD> <TD class="tr12 td22"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td23"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td31"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr9 td21"><SPAN class="p31 ft16">ning</SPAN> </TD> <TD class="tr9 td22"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td23"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td8"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td24"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td31"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td21"><SPAN class="p31 ft16">b) i metallurgiska</SPAN> </TD> <TD class="tr5 td22"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td23"><SPAN class="p32 ft16">100</SPAN> </TD> <TD class="tr5 td8"><SPAN class="p33 ft16">100</SPAN> </TD> <TD class="tr5 td24"><SPAN class="p31 ft16">100</SPAN> </TD> <TD class="tr5 td31"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td21"><SPAN class="p31 ft19">processer under förut-</SPAN> </TD> <TD class="tr12 td22"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td23"><SPAN class="p32 ft19">procent</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p33 ft19">procent</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p31 ft19">procent</SPAN> </TD> <TD class="tr12 td31"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td21"><SPAN class="p31 ft19">sättning att det ingående</SPAN> </TD> <TD class="tr12 td22"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td23"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td31"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr10 td21"><SPAN class="p31 ft18">materialet genom upp-</SPAN> </TD> <TD class="tr10 td22"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td23"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td8"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td24"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td31"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td21"><SPAN class="p31 ft19">värmning i ugnar</SPAN> </TD> <TD class="tr12 td22"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td23"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td31"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td21"><SPAN class="p31 ft19">förändras kemiskt eller</SPAN> </TD> <TD class="tr12 td22"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td23"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td31"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td21"><SPAN class="p31 ft19">dess inre fysikaliska</SPAN> </TD> <TD class="tr12 td22"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td23"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td31"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td21"><SPAN class="p31 ft19">struktur förändras eller</SPAN> </TD> <TD class="tr12 td22"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td23"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td31"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr10 td21"><SPAN class="p31 ft18">bibehålls i skänkar eller</SPAN> </TD> <TD class="tr10 td22"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td23"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td8"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td24"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td31"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr8 td21"><SPAN class="p31 ft16">liknande kärl</SPAN> </TD> <TD class="tr8 td22"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td23"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td8"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td24"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td31"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr2 td21"><SPAN class="p31 ft16">c) i annat fall än som</SPAN> </TD> <TD class="tr2 td22"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr2 td23"><SPAN class="p32 ft16">100</SPAN> </TD> <TD class="tr2 td8"><SPAN class="p33 ft16">100</SPAN> </TD> <TD class="tr2 td24"><SPAN class="p31 ft16">100</SPAN> </TD> <TD class="tr2 td31"><SPAN class="p15 ft3">24</SPAN> </TD> </TR> </TABLE> </DIV> </DIV> <DIV id="page_25"> <DIV id="id_1"> <TABLE cellpadding=0 cellspacing=0 class="t7"> <TR> <TD class="tr3 td89"><SPAN class="p31 ft16">Ändamål</SPAN> </TD> <TD class="tr3 td97"><SPAN class="p31 ft16">Bränsle som</SPAN> </TD> <TD class="tr3 td45"><SPAN class="p33 ft16">Befrielse</SPAN> </TD> <TD class="tr3 td19"><SPAN class="p33 ft16">Befrielse</SPAN> </TD> <TD class="tr3 td20"><SPAN class="p31 ft16">Befrielse</SPAN> </TD> <TD class="tr14 td31"><SPAN class="p39 ft3">Prop. 2007/08:121</SPAN> </TD> </TR> <TR> <TD class="tr9 td43"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td98"><SPAN class="p31 ft16">inte ger</SPAN> </TD> <TD class="tr9 td32"><SPAN class="p33 ft16">från</SPAN> </TD> <TD class="tr9 td8"><SPAN class="p33 ft16">från kol-</SPAN> </TD> <TD class="tr9 td24"><SPAN class="p31 ft16">från</SPAN> </TD> <TD class="tr9 td31"><SPAN class="p39 ft3">Bilaga 1</SPAN> </TD> </TR> <TR> <TD class="tr10 td43"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td98"><SPAN class="p31 ft18">befrielse</SPAN> </TD> <TD class="tr10 td32"><SPAN class="p33 ft18">energi-</SPAN> </TD> <TD class="tr10 td8"><SPAN class="p33 ft18">dioxid-</SPAN> </TD> <TD class="tr10 td24"><SPAN class="p31 ft18">svavel-</SPAN> </TD> <TD class="tr10 td31"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td90"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td99"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td48"><SPAN class="p33 ft19">skatt</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p33 ft19">skatt</SPAN> </TD> <TD class="tr12 td29"><SPAN class="p31 ft19">skatt</SPAN> </TD> <TD class="tr9 td31"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr10 td43"><SPAN class="p31 ft18">avses i a eller b, då</SPAN> </TD> <TD class="tr10 td98"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td32"><SPAN class="p33 ft18">procent</SPAN> </TD> <TD class="tr10 td8"><SPAN class="p33 ft18">procent</SPAN> </TD> <TD class="tr10 td24"><SPAN class="p31 ft18">procent</SPAN> </TD> <TD class="tr10 td31"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td43"><SPAN class="p31 ft19">bränslet i en och samma</SPAN> </TD> <TD class="tr12 td98"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td31"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td43"><SPAN class="p31 ft19">process används både</SPAN> </TD> <TD class="tr12 td98"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td31"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr10 td43"><SPAN class="p31 ft18">som bränsle för</SPAN> </TD> <TD class="tr10 td98"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td32"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td8"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td24"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td31"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td43"><SPAN class="p31 ft19">uppvärmning och för</SPAN> </TD> <TD class="tr12 td98"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td31"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td43"><SPAN class="p31 ft19">annat ändamål än som</SPAN> </TD> <TD class="tr12 td98"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td31"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td43"><SPAN class="p31 ft19">motorbränsle eller bränsle</SPAN> </TD> <TD class="tr12 td98"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td31"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr9 td43"><SPAN class="p31 ft16">för uppvärmning</SPAN> </TD> <TD class="tr9 td98"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td32"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td8"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td24"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td31"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td43"><SPAN class="p31 ft16">2. Förbrukning i tåg eller</SPAN> </TD> <TD class="tr5 td98"><SPAN class="p31 ft16">Bensin, bränsle</SPAN> </TD> <TD class="tr5 td32"><SPAN class="p33 ft16">100</SPAN> </TD> <TD class="tr5 td8"><SPAN class="p33 ft16">100</SPAN> </TD> <TD class="tr5 td24"><SPAN class="p31 ft16">100</SPAN> </TD> <TD class="tr5 td31"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td43"><SPAN class="p31 ft19">annat spårbundet</SPAN> </TD> <TD class="tr12 td98"><SPAN class="p31 ft19">som avses i</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p33 ft19">procent</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p33 ft19">procent</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p31 ft19">procent</SPAN> </TD> <TD class="tr12 td31"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td43"><SPAN class="p31 ft19">färdmedel</SPAN> </TD> <TD class="tr12 td98"><SPAN class="p31 ft19">2 kap. 1 §</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td31"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td43"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td98"><SPAN class="p31 ft19">första stycket</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td31"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr9 td43"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td98"><SPAN class="p31 ft16">3 b</SPAN> </TD> <TD class="tr9 td32"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td8"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td24"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td31"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td43"><SPAN class="p31 ft16">3. Förbrukning i skepp,</SPAN> </TD> <TD class="tr5 td98"><SPAN class="p31 ft16">Bensin, bränsle</SPAN> </TD> <TD class="tr5 td32"><SPAN class="p33 ft16">100</SPAN> </TD> <TD class="tr5 td8"><SPAN class="p33 ft16">100</SPAN> </TD> <TD class="tr5 td24"><SPAN class="p31 ft16">100</SPAN> </TD> <TD class="tr5 td31"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td43"><SPAN class="p31 ft19">när skeppet inte används</SPAN> </TD> <TD class="tr12 td98"><SPAN class="p31 ft19">som avses i</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p33 ft19">procent</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p33 ft19">procent</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p31 ft19">procent</SPAN> </TD> <TD class="tr12 td31"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td43"><SPAN class="p31 ft19">för privat ändamål</SPAN> </TD> <TD class="tr12 td98"><SPAN class="p31 ft19">2 kap. 1 §</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td31"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr10 td43"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td98"><SPAN class="p31 ft18">första stycket</SPAN> </TD> <TD class="tr10 td32"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td8"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td24"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td31"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr8 td43"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td98"><SPAN class="p31 ft16">3 b</SPAN> </TD> <TD class="tr8 td32"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td8"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td24"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td31"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td43"><SPAN class="p31 ft16">4. Förbrukning i båt för</SPAN> </TD> <TD class="tr5 td98"><SPAN class="p31 ft16">Bensin, bränsle</SPAN> </TD> <TD class="tr5 td32"><SPAN class="p33 ft16">100</SPAN> </TD> <TD class="tr5 td8"><SPAN class="p33 ft16">100</SPAN> </TD> <TD class="tr5 td24"><SPAN class="p31 ft16">100</SPAN> </TD> <TD class="tr5 td31"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td43"><SPAN class="p31 ft19">vilken medgivande enligt</SPAN> </TD> <TD class="tr12 td98"><SPAN class="p31 ft19">som avses i</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p33 ft19">procent</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p33 ft19">procent</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p31 ft19">procent</SPAN> </TD> <TD class="tr12 td31"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr10 td43"><SPAN class="p31 ft18">2 kap. 9 § eller fartygs-</SPAN> </TD> <TD class="tr10 td98"><SPAN class="p31 ft18">2 kap. 1 §</SPAN> </TD> <TD class="tr10 td32"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td8"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td24"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td31"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td43"><SPAN class="p31 ft19">tillstånd enligt fiskelagen</SPAN> </TD> <TD class="tr12 td98"><SPAN class="p31 ft19">första stycket</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td31"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td43"><SPAN class="p31 ft19">(1993:787) meddelats,</SPAN> </TD> <TD class="tr12 td98"><SPAN class="p31 ft19">3 b</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td31"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td43"><SPAN class="p31 ft19">när båten inte används för</SPAN> </TD> <TD class="tr12 td98"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td31"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr9 td43"><SPAN class="p31 ft16">privat ändamål</SPAN> </TD> <TD class="tr9 td98"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td32"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td8"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td24"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td31"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td43"><SPAN class="p31 ft16">5. Förbrukning i</SPAN> </TD> <TD class="tr5 td98"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td32"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td8"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td24"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td31"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td43"><SPAN class="p31 ft19">a) luftfartyg, när luftfar-</SPAN> </TD> <TD class="tr12 td98"><SPAN class="p31 ft19">Annan bensin</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p33 ft19">100</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p33 ft19">100</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p31 ft19">100</SPAN> </TD> <TD class="tr12 td31"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td43"><SPAN class="p31 ft19">tyget inte används för</SPAN> </TD> <TD class="tr12 td98"><SPAN class="p31 ft19">än flygbensin</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p33 ft19">procent</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p33 ft19">procent</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p31 ft19">procent</SPAN> </TD> <TD class="tr12 td31"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td43"><SPAN class="p31 ft19">privat ändamål</SPAN> </TD> <TD class="tr12 td98"><SPAN class="p31 ft19"><NOBR>(KN-nr</NOBR></SPAN> </TD> <TD class="tr12 td32"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td31"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr9 td43"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td98"><SPAN class="p31 ft16">2710 11 31)</SPAN> </TD> <TD class="tr9 td32"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td8"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td24"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td31"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td43"><SPAN class="p31 ft16">b<SPAN class="ft9">) </SPAN>luftfartyg, när luftfar-</SPAN> </TD> <TD class="tr5 td98"><SPAN class="p31 ft16">Andra bränslen</SPAN> </TD> <TD class="tr5 td32"><SPAN class="p33 ft16">100</SPAN> </TD> <TD class="tr5 td8"><SPAN class="p33 ft16">100</SPAN> </TD> <TD class="tr5 td24"><SPAN class="p31 ft16">100</SPAN> </TD> <TD class="tr5 td31"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td43"><SPAN class="p31 ft19">tyget används för privat</SPAN> </TD> <TD class="tr12 td98"><SPAN class="p31 ft19">än flygbensin</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p33 ft19">procent</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p33 ft19">procent</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p31 ft19">procent</SPAN> </TD> <TD class="tr12 td31"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td43"><SPAN class="p31 ft19">ändamål eller i luft-</SPAN> </TD> <TD class="tr12 td98"><SPAN class="p31 ft19">och flyg-</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td31"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr10 td43"><SPAN class="p31 ft18">fartygsmotorer i</SPAN> </TD> <TD class="tr10 td98"><SPAN class="p31 ft18">fotogen <NOBR>(KN-nr</NOBR></SPAN> </TD> <TD class="tr10 td32"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td8"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td24"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td31"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td43"><SPAN class="p31 ft19">provbädd eller i liknande</SPAN> </TD> <TD class="tr12 td98"><SPAN class="p31 ft19">2710 19 21)</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td31"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr8 td43"><SPAN class="p31 ft16">anordning</SPAN> </TD> <TD class="tr8 td98"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td32"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td8"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td24"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td31"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td43"><SPAN class="p31 ft16">6. Förbrukning vid fram-</SPAN> </TD> <TD class="tr5 td98"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td32"><SPAN class="p33 ft16">100</SPAN> </TD> <TD class="tr5 td8"><SPAN class="p33 ft16">100</SPAN> </TD> <TD class="tr5 td24"><SPAN class="p31 ft16">100</SPAN> </TD> <TD class="tr5 td31"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr10 td43"><SPAN class="p31 ft18">ställning av energi-</SPAN> </TD> <TD class="tr10 td98"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td32"><SPAN class="p33 ft18">procent</SPAN> </TD> <TD class="tr10 td8"><SPAN class="p33 ft18">procent</SPAN> </TD> <TD class="tr10 td24"><SPAN class="p31 ft18">procent</SPAN> </TD> <TD class="tr10 td31"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td43"><SPAN class="p31 ft19">produkter eller andra</SPAN> </TD> <TD class="tr12 td98"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td31"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td43"><SPAN class="p31 ft19">produkter för vilka</SPAN> </TD> <TD class="tr12 td98"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td31"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td43"><SPAN class="p31 ft19">skatteplikt har inträtt för</SPAN> </TD> <TD class="tr12 td98"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td31"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr9 td43"><SPAN class="p31 ft16">tillverkaren</SPAN> </TD> <TD class="tr9 td98"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td32"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td8"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td24"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td31"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="id_2"> <DIV id="id_2_1"> <P class="p177 ft16"><SPAN class="ft16">7.</SPAN><SPAN class="ft43">Förbrukning för framställning av skattepliktig elektrisk kraft</SPAN></P> </DIV> <DIV id="id_2_2"> <TABLE cellpadding=0 cellspacing=0 class="t24"> <TR> <TD class="tr13 td38"><SPAN class="p3 ft16">Bränsle som</SPAN> </TD> <TD class="tr13 td8"><SPAN class="p2 ft16">100</SPAN> </TD> <TD class="tr13 td91"><SPAN class="p36 ft16">100</SPAN> </TD> <TD class="tr13 td41"><SPAN class="p178 ft16">–</SPAN> </TD> </TR> <TR> <TD class="tr12 td38"><SPAN class="p3 ft19">avses i 2 kap.</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p2 ft19">procent</SPAN> </TD> <TD class="tr12 td91"><SPAN class="p36 ft19">procent</SPAN> </TD> <TD class="tr12 td41"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr8 td38"><SPAN class="p3 ft16">1 § första</SPAN> </TD> <TD class="tr8 td8"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td91"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD rowspan=2 class="tr16 td41"><SPAN class="p15 ft3">25</SPAN> </TD> </TR> <TR> <TD class="tr17 td38"><SPAN class="p3 ft44">&nbsp;</SPAN> </TD> <TD class="tr17 td8"><SPAN class="p3 ft44">&nbsp;</SPAN> </TD> <TD class="tr17 td91"><SPAN class="p3 ft44">&nbsp;</SPAN> </TD> </TR> </TABLE> </DIV> </DIV> </DIV> <DIV id="page_26"> <DIV> <DIV id="id_1"> <TABLE cellpadding=0 cellspacing=0 class="t19"> <TR> <TD class="tr8 td100"><SPAN class="p31 ft16">Ändamål</SPAN> </TD> <TD class="tr8 td101"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td36"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td102"><SPAN class="p3 ft16">Bränsle som</SPAN> </TD> <TD class="tr8 td45"><SPAN class="p33 ft16">Befrielse</SPAN> </TD> <TD class="tr8 td19"><SPAN class="p33 ft16">Befrielse</SPAN> </TD> <TD class="tr8 td20"><SPAN class="p31 ft16">Befrielse</SPAN> </TD> </TR> <TR> <TD class="tr9 td71"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td6"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td40"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td93"><SPAN class="p3 ft16">inte ger</SPAN> </TD> <TD class="tr9 td32"><SPAN class="p33 ft16">från</SPAN> </TD> <TD class="tr9 td8"><SPAN class="p33 ft16">från kol-</SPAN> </TD> <TD class="tr9 td24"><SPAN class="p31 ft16">från</SPAN> </TD> </TR> <TR> <TD class="tr12 td71"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td6"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td40"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td93"><SPAN class="p3 ft19">befrielse</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p33 ft19">energi-</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p33 ft19">dioxid-</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p31 ft19">svavel-</SPAN> </TD> </TR> <TR> <TD class="tr12 td103"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td104"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td105"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td106"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td48"><SPAN class="p33 ft19">skatt</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p33 ft19">skatt</SPAN> </TD> <TD class="tr12 td29"><SPAN class="p31 ft19">skatt</SPAN> </TD> </TR> <TR> <TD class="tr9 td71"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td6"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td40"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td93"><SPAN class="p3 ft16">stycket 3 b</SPAN> </TD> <TD class="tr9 td32"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td8"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td24"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td71"><SPAN class="p31 ft16">8. –</SPAN> </TD> <TD class="tr11 td6"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr11 td40"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr11 td93"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr11 td32"><SPAN class="p33 ft16">–</SPAN> </TD> <TD class="tr11 td8"><SPAN class="p33 ft16">–</SPAN> </TD> <TD class="tr11 td24"><SPAN class="p31 ft16">–</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr5 td21"><SPAN class="p31 ft16">9. Om skattebefrielse inte</SPAN> </TD> <TD class="tr5 td93"><SPAN class="p3 ft16">Bensin,</SPAN> </TD> <TD class="tr5 td32"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td8"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td24"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr12 td21"><SPAN class="p31 ft19">följer av tidigare punkter,</SPAN> </TD> <TD class="tr12 td93"><SPAN class="p3 ft19">råtallolja,</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr12 td107"><SPAN class="p31 ft19">förbrukning</SPAN> </TD> <TD class="tr12 td40"><SPAN class="p71 ft19">för annat</SPAN> </TD> <TD class="tr12 td93"><SPAN class="p3 ft19">bränsle som</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td71"><SPAN class="p31 ft19">ändamål</SPAN> </TD> <TD class="tr12 td6"><SPAN class="p3 ft19">än</SPAN> </TD> <TD class="tr12 td40"><SPAN class="p71 ft19">drift av</SPAN> </TD> <TD class="tr12 td93"><SPAN class="p3 ft19">avses i 2 kap.</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr10 td21"><SPAN class="p31 ft18">motordrivna fordon</SPAN> </TD> <TD class="tr10 td93"><SPAN class="p3 ft18">1 § första</SPAN> </TD> <TD class="tr10 td32"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td8"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td24"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 rowspan=2 class="tr11 td21"><SPAN class="p31 ft9">a) vid tillverknings-</SPAN> </TD> <TD class="tr8 td93"><SPAN class="p3 ft16">stycket 3 b</SPAN> </TD> <TD rowspan=2 class="tr11 td32"><SPAN class="p33 ft9">100</SPAN> </TD> <TD rowspan=2 class="tr11 td8"><SPAN class="p33 ft9">85</SPAN> </TD> <TD rowspan=2 class="tr11 td24"><SPAN class="p31 ft16">–</SPAN> </TD> </TR> <TR> <TD class="tr18 td93"><SPAN class="p3 ft46">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr9 td21"><SPAN class="p31 ft9">processen i industriell</SPAN> </TD> <TD class="tr9 td93"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td32"><SPAN class="p33 ft9">procent</SPAN> </TD> <TD class="tr9 td8"><SPAN class="p33 ft9">procent</SPAN> </TD> <TD class="tr9 td24"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr12 td21"><SPAN class="p31 ft24">verksamhet i en anlägg-</SPAN> </TD> <TD class="tr12 td93"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr10 td21"><SPAN class="p31 ft25">ning för vilken utsläpps-</SPAN> </TD> <TD class="tr10 td93"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td32"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td8"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td24"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr12 td21"><SPAN class="p31 ft24">rätter ska överlämnas</SPAN> </TD> <TD class="tr12 td93"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr12 td21"><SPAN class="p31 ft24">enligt 6 kap. 1 § lagen</SPAN> </TD> <TD class="tr12 td93"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr12 td21"><SPAN class="p31 ft24">(2004:1199) om handel</SPAN> </TD> <TD class="tr12 td93"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr8 td21"><SPAN class="p31 ft9">med utsläppsrätter</SPAN> </TD> <TD class="tr8 td93"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td32"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td8"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td24"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr11 td21"><SPAN class="p31 ft9">b) vid tillverknings-</SPAN> </TD> <TD class="tr11 td93"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr11 td32"><SPAN class="p33 ft16">100</SPAN> </TD> <TD class="tr11 td8"><SPAN class="p33 ft16">79</SPAN> </TD> <TD class="tr11 td24"><SPAN class="p31 ft16">–</SPAN> </TD> </TR> <TR> <TD class="tr10 td71"><SPAN class="p31 ft25">processen i</SPAN> </TD> <TD colspan=2 class="tr10 td108"><SPAN class="p179 ft25">industriell</SPAN> </TD> <TD class="tr10 td93"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td32"><SPAN class="p33 ft18">procent</SPAN> </TD> <TD class="tr10 td8"><SPAN class="p33 ft18">procent</SPAN> </TD> <TD class="tr10 td24"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr12 td21"><SPAN class="p31 ft24">verksamhet i andra fall</SPAN> </TD> <TD class="tr12 td93"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr14 td21"><SPAN class="p31 ft9">än som avses under a<SPAN class="ft3">.</SPAN></SPAN> </TD> <TD class="tr14 td93"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr14 td32"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr14 td8"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr14 td24"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr15 td21"><SPAN class="p31 ft16">10. Om skattebefrielse</SPAN> </TD> <TD class="tr15 td93"><SPAN class="p3 ft16">Bensin,</SPAN> </TD> <TD class="tr15 td32"><SPAN class="p33 ft16">100</SPAN> </TD> <TD class="tr15 td8"><SPAN class="p33 ft16">79</SPAN> </TD> <TD class="tr15 td24"><SPAN class="p31 ft16">–</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr12 td21"><SPAN class="p31 ft19">inte följer av tidigare</SPAN> </TD> <TD class="tr12 td93"><SPAN class="p3 ft19">råtallolja,</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p33 ft19">procent</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p33 ft19">procent</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr12 td21"><SPAN class="p31 ft19">punkter, förbrukning för</SPAN> </TD> <TD class="tr12 td93"><SPAN class="p3 ft19">bränsle som</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr12 td21"><SPAN class="p31 ft19">annat ändamål än drift av</SPAN> </TD> <TD class="tr12 td93"><SPAN class="p3 ft19">avses i 2 kap.</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr10 td21"><SPAN class="p31 ft18">motordrivna fordon vid</SPAN> </TD> <TD class="tr10 td93"><SPAN class="p3 ft18">1 § första</SPAN> </TD> <TD class="tr10 td32"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td8"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td24"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr12 td107"><SPAN class="p31 ft19">yrkesmässig</SPAN> </TD> <TD class="tr12 td40"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td93"><SPAN class="p3 ft19">stycket 3 b</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr8 td107"><SPAN class="p31 ft16">växthusodling</SPAN> </TD> <TD class="tr8 td40"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td93"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td32"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td8"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td24"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr5 td21"><SPAN class="p31 ft16">11. Om skattebefrielse</SPAN> </TD> <TD class="tr5 td93"><SPAN class="p3 ft16">Bensin,</SPAN> </TD> <TD class="tr5 td32"><SPAN class="p33 ft16">100</SPAN> </TD> <TD class="tr5 td8"><SPAN class="p33 ft16">79</SPAN> </TD> <TD class="tr5 td24"><SPAN class="p31 ft16">–</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr10 td21"><SPAN class="p31 ft18">inte följer av tidigare</SPAN> </TD> <TD class="tr10 td93"><SPAN class="p3 ft18">råtallolja,</SPAN> </TD> <TD class="tr10 td32"><SPAN class="p33 ft18">procent</SPAN> </TD> <TD class="tr10 td8"><SPAN class="p33 ft18">procent</SPAN> </TD> <TD class="tr10 td24"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr12 td21"><SPAN class="p31 ft19">punkter, förbrukning för</SPAN> </TD> <TD class="tr12 td93"><SPAN class="p3 ft19">bränsle som</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr12 td21"><SPAN class="p31 ft19">annat ändamål än drift av</SPAN> </TD> <TD class="tr12 td93"><SPAN class="p3 ft19">avses i 2 kap.</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr12 td21"><SPAN class="p31 ft19">motordrivna fordon i</SPAN> </TD> <TD class="tr12 td93"><SPAN class="p3 ft19">1 § första</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr12 td21"><SPAN class="p31 ft19">yrkesmässig <NOBR>jordbruks-,</NOBR></SPAN> </TD> <TD class="tr12 td93"><SPAN class="p3 ft19">stycket 3 b</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr10 td21"><SPAN class="p31 ft18">skogsbruks- eller</SPAN> </TD> <TD class="tr10 td93"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td32"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td8"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td24"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr8 td21"><SPAN class="p31 ft16">vattenbruksverksamhet</SPAN> </TD> <TD class="tr8 td93"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td32"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td8"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td24"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr5 td21"><SPAN class="p31 ft16">12. Om skattebefrielse</SPAN> </TD> <TD class="tr5 td93"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td32"><SPAN class="p33 ft16">–</SPAN> </TD> <TD class="tr5 td8"><SPAN class="p33 ft16">–</SPAN> </TD> <TD class="tr5 td24"><SPAN class="p31 ft16">100</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr12 td21"><SPAN class="p31 ft19">inte följer av tidigare</SPAN> </TD> <TD class="tr12 td93"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p31 ft19">procent</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr10 td21"><SPAN class="p31 ft18">punkter, förbrukning i</SPAN> </TD> <TD class="tr10 td93"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td32"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td8"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td24"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr12 td21"><SPAN class="p31 ft19">sodapannor eller i</SPAN> </TD> <TD class="tr12 td93"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr8 td71"><SPAN class="p31 ft16">lutpannor</SPAN> </TD> <TD class="tr8 td6"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td40"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td93"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td32"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td8"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td24"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr5 td21"><SPAN class="p31 ft16">13. Förbrukning vid till-</SPAN> </TD> <TD class="tr5 td93"><SPAN class="p3 ft16">Andra bränslen</SPAN> </TD> <TD class="tr5 td32"><SPAN class="p33 ft16">100</SPAN> </TD> <TD class="tr5 td8"><SPAN class="p33 ft16">79</SPAN> </TD> <TD class="tr5 td24"><SPAN class="p31 ft16">–</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr10 td21"><SPAN class="p31 ft18">verkningsprocessen i</SPAN> </TD> <TD class="tr10 td93"><SPAN class="p3 ft18">än bränsle som</SPAN> </TD> <TD class="tr10 td32"><SPAN class="p33 ft18">procent</SPAN> </TD> <TD class="tr10 td8"><SPAN class="p33 ft18">procent</SPAN> </TD> <TD class="tr10 td24"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr12 td21"><SPAN class="p31 ft19">gruvindustriell verksam-</SPAN> </TD> <TD class="tr12 td93"><SPAN class="p3 ft19">avses i 2 kap.</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr12 td21"><SPAN class="p31 ft19">het för drift av andra</SPAN> </TD> <TD class="tr12 td93"><SPAN class="p3 ft19">1 § första</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr8 td21"><SPAN class="p31 ft16">motordrivna fordon än</SPAN> </TD> <TD class="tr8 td93"><SPAN class="p3 ft16">stycket 3 b</SPAN> </TD> <TD class="tr8 td32"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td8"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td24"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="id_2"> <P class="p115 ft7">Prop. 2007/08:121 Bilaga 1</P> <P class="p165 ft3">26</P> </DIV> </DIV> </DIV> <DIV id="page_27"> <DIV id="id_1"> <DIV id="id_1_1"> <TABLE cellpadding=0 cellspacing=0 class="t25"> <TR> <TD class="tr8 td109"><SPAN class="p33 ft16">Ändamål</SPAN> </TD> <TD class="tr8 td102"><SPAN class="p3 ft16">Bränsle som</SPAN> </TD> <TD class="tr8 td45"><SPAN class="p33 ft16">Befrielse</SPAN> </TD> <TD class="tr8 td19"><SPAN class="p33 ft16">Befrielse</SPAN> </TD> <TD class="tr8 td45"><SPAN class="p31 ft16">Befrielse</SPAN> </TD> </TR> <TR> <TD class="tr9 td50"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td93"><SPAN class="p3 ft16">inte ger</SPAN> </TD> <TD class="tr9 td32"><SPAN class="p33 ft16">från</SPAN> </TD> <TD class="tr9 td8"><SPAN class="p33 ft16">från kol-</SPAN> </TD> <TD class="tr9 td32"><SPAN class="p31 ft16">från</SPAN> </TD> </TR> <TR> <TD class="tr12 td50"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td93"><SPAN class="p3 ft19">befrielse</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p33 ft19">energi-</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p33 ft19">dioxid-</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p31 ft19">svavel-</SPAN> </TD> </TR> <TR> <TD class="tr12 td110"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td106"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td48"><SPAN class="p33 ft19">skatt</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p33 ft19">skatt</SPAN> </TD> <TD class="tr12 td48"><SPAN class="p31 ft19">skatt</SPAN> </TD> </TR> <TR> <TD class="tr10 td50"><SPAN class="p33 ft18">personbilar, lastbilar och</SPAN> </TD> <TD class="tr10 td93"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td32"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td8"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td32"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr8 td50"><SPAN class="p33 ft16">bussar</SPAN> </TD> <TD class="tr8 td93"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td32"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td8"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td32"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td50"><SPAN class="p33 ft16">14. Förbrukning i yrkes-</SPAN> </TD> <TD class="tr15 td93"><SPAN class="p3 ft16">Andra bränslen</SPAN> </TD> <TD class="tr15 td32"><SPAN class="p33 ft16">–</SPAN> </TD> <TD class="tr15 td8"><SPAN class="p33 ft16">79</SPAN> </TD> <TD class="tr15 td32"><SPAN class="p31 ft16">–</SPAN> </TD> </TR> <TR> <TD class="tr12 td50"><SPAN class="p33 ft19">mässig <NOBR>jordbruks-,</NOBR> skogs-</SPAN> </TD> <TD class="tr12 td93"><SPAN class="p3 ft19">än bränsle som</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p33 ft19">procent</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td50"><SPAN class="p33 ft19">bruks- eller vattenbruks-</SPAN> </TD> <TD class="tr12 td93"><SPAN class="p3 ft19">avses i 2 kap.</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td50"><SPAN class="p33 ft19">verksamhet för drift av</SPAN> </TD> <TD class="tr12 td93"><SPAN class="p3 ft19">1 § första</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td50"><SPAN class="p33 ft19">andra motordrivna fordon</SPAN> </TD> <TD class="tr12 td93"><SPAN class="p3 ft19">stycket 3 b</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr10 td50"><SPAN class="p33 ft18">än personbilar, lastbilar</SPAN> </TD> <TD class="tr10 td93"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td32"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td8"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td32"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr8 td50"><SPAN class="p33 ft16">och bussar</SPAN> </TD> <TD class="tr8 td93"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td32"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td8"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td32"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td50"><SPAN class="p33 ft16">15. <SPAN class="ft9">–</SPAN></SPAN> </TD> <TD class="tr11 td93"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr11 td32"><SPAN class="p33 ft9">–</SPAN> </TD> <TD class="tr11 td8"><SPAN class="p33 ft9">–</SPAN> </TD> <TD class="tr11 td32"><SPAN class="p31 ft16">–</SPAN> </TD> </TR> <TR> <TD class="tr5 td50"><SPAN class="p33 ft16">16. Förbrukning i pro-</SPAN> </TD> <TD class="tr5 td93"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td32"><SPAN class="p33 ft16">100</SPAN> </TD> <TD class="tr5 td8"><SPAN class="p33 ft16">100</SPAN> </TD> <TD class="tr5 td32"><SPAN class="p31 ft16">100</SPAN> </TD> </TR> <TR> <TD class="tr12 td50"><SPAN class="p33 ft19">cesser för framställning</SPAN> </TD> <TD class="tr12 td93"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p33 ft19">procent</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p33 ft19">procent</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p31 ft19">procent</SPAN> </TD> </TR> <TR> <TD class="tr12 td50"><SPAN class="p33 ft19">av andra mineraliska</SPAN> </TD> <TD class="tr12 td93"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td50"><SPAN class="p33 ft19">ämnen än metaller under</SPAN> </TD> <TD class="tr12 td93"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td50"><SPAN class="p33 ft19">förutsättning att det</SPAN> </TD> <TD class="tr12 td93"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr10 td50"><SPAN class="p33 ft18">ingående materialet</SPAN> </TD> <TD class="tr10 td93"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td32"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td8"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td32"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td50"><SPAN class="p33 ft19">genom uppvärmning i</SPAN> </TD> <TD class="tr12 td93"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td50"><SPAN class="p33 ft19">ugnar förändras kemiskt</SPAN> </TD> <TD class="tr12 td93"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td50"><SPAN class="p33 ft19">eller dess inre fysikaliska</SPAN> </TD> <TD class="tr12 td93"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr9 td50"><SPAN class="p33 ft16">struktur förändras</SPAN> </TD> <TD class="tr9 td93"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td32"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td8"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td32"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td50"><SPAN class="p33 ft9">17. Om skattebefrielse</SPAN> </TD> <TD class="tr5 td93"><SPAN class="p3 ft9">Bensin, råtall-</SPAN> </TD> <TD class="tr5 td32"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td8"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td32"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td50"><SPAN class="p33 ft24">inte följer av tidigare</SPAN> </TD> <TD class="tr12 td93"><SPAN class="p3 ft24">olja, bränsle</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td50"><SPAN class="p33 ft24">punkter, förbrukning för</SPAN> </TD> <TD class="tr12 td93"><SPAN class="p3 ft24">som avses i</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td50"><SPAN class="p33 ft24">framställning av värme i</SPAN> </TD> <TD class="tr12 td93"><SPAN class="p3 ft24">2 kap. 1 §</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr10 td50"><SPAN class="p33 ft25">en anläggning för vilken</SPAN> </TD> <TD class="tr10 td93"><SPAN class="p3 ft25">första stycket</SPAN> </TD> <TD class="tr10 td32"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td8"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td32"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td50"><SPAN class="p33 ft24">utsläppsrätter ska över-</SPAN> </TD> <TD class="tr12 td93"><SPAN class="p3 ft24">3 b</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td50"><SPAN class="p33 ft24">lämnas enligt 6 kap. 1 §</SPAN> </TD> <TD class="tr12 td93"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td50"><SPAN class="p33 ft24">lagen om handel med ut-</SPAN> </TD> <TD class="tr12 td93"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr9 td50"><SPAN class="p33 ft9">släppsrätter</SPAN> </TD> <TD class="tr9 td93"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td32"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td8"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td32"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr0 td50"><SPAN class="p33 ft9">a) i kraftvärmeproduktion</SPAN> </TD> <TD class="tr0 td93"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr0 td32"><SPAN class="p33 ft9">100</SPAN> </TD> <TD class="tr0 td8"><SPAN class="p33 ft9">85</SPAN> </TD> <TD class="tr0 td32"><SPAN class="p31 ft16">–</SPAN> </TD> </TR> <TR> <TD class="tr10 td50"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td93"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td32"><SPAN class="p33 ft25">procent</SPAN> </TD> <TD class="tr10 td8"><SPAN class="p33 ft25">procent</SPAN> </TD> <TD class="tr10 td32"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td50"><SPAN class="p33 ft24">b) i annan värmeproduk-</SPAN> </TD> <TD class="tr12 td93"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p33 ft24">–</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p33 ft24">6</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p31 ft19">–</SPAN> </TD> </TR> <TR> <TD class="tr8 td50"><SPAN class="p33 ft9">tion</SPAN> </TD> <TD class="tr8 td93"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td32"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td8"><SPAN class="p33 ft9">procent</SPAN> </TD> <TD class="tr8 td32"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td110"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr12 td111"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td48"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr19 td50"><SPAN class="p33 ft4">Nuvarande lydelse</SPAN> </TD> <TD colspan=3 class="tr19 td112"><SPAN class="p180 ft4">Föreslagen lydelse</SPAN> </TD> <TD class="tr19 td32"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p181 ft3">3 §<SPAN class="ft15">2</SPAN></P> </DIV> <DIV id="id_1_2"> <P class="p16 ft7">Prop. 2007/08:121 Bilaga 1</P> </DIV> </DIV> <DIV id="id_2"> <DIV id="id_2_1"> <P class="p182 ft48"><SPAN class="ft47">Vid </SPAN>samtidig produktion av värme och skattepliktig elektrisk kraft i en och samma process, när den värme som uppkommer nyttiggörs (kraftvärmeproduktion),</P> <P class="p141 ft21"><SPAN class="ft27">2</SPAN><SPAN class="ft28">Senaste lydelse 2006:592.</SPAN></P> </DIV> <DIV id="id_2_2"> <P class="p81 ft8"><SPAN class="ft7">Vid </SPAN>annan kraftvärmeproduktion än som avses i 1 § 17 a <SPAN class="ft7">medges, för den del av bränslet som förbrukas för framställning av värme, befrielse från energiskatt</SPAN></P> </DIV> </DIV> <DIV id="id_3"> <P class="p16 ft3">27</P> </DIV> </DIV> <DIV id="page_28"> <DIV> <DIV id="id_1"> <P class="p16 ft7">medges, för den del av bränslet som förbrukas för framställning av</P> <P class="p183 ft3"><SPAN class="ft4">1.</SPAN><SPAN class="ft29">värme, befrielse från energiskatt </SPAN><SPAN class="ft4">och </SPAN>koldioxidskatt i den omfattning som anges i andra <SPAN class="ft4">och tredje styckena,</SPAN></P> <P class="p184 ft4"><SPAN class="ft4">2.</SPAN><SPAN class="ft30">skattepliktig elektrisk kraft, befrielse från 100 procent av energiskatten och 100 procent av koldioxidskatten.</SPAN></P> <P class="p185 ft7">Befrielse enligt första stycket <SPAN class="ft8">1 </SPAN>medges från <SPAN class="ft8">100 procent av energiskatten</SPAN>, om elverkningsgraden uppgår till <SPAN class="ft8">minst </SPAN>5 procent.</P> <P class="p186 ft4">Befrielse enligt första stycket 1 medges från 19 procent av koldioxidskatten, om elverkningsgraden uppgår till 5 procent. Om elverkningsgraden är högre än 5 procent, ökar den procentuella befrielsen från koldioxidskatt med sex gånger det antal procentenheter som verkningsgraden överstiger 5 procent till dess den uppgår till 15 procent. Om elverk-</P> <TABLE cellpadding=0 cellspacing=0 class="t13"> <TR height=0> <TD width=50px></TD> <TD width=32px></TD> <TD width=15px></TD> <TD width=43px></TD> <TD width=23px></TD> <TD width=25px></TD> </TR> <TR> <TD colspan=3 class="tr1 td77"><SPAN class="p3 ft4">ningsgraden är</SPAN> </TD> <TD colspan=2 class="tr1 td80"><SPAN class="p3 ft4">15 procent</SPAN> </TD> <TD class="tr1 td81"><SPAN class="p15 ft4">eller</SPAN> </TD> </TR> <TR> <TD class="tr9 td82"><SPAN class="p3 ft4">högre,</SPAN> </TD> <TD colspan=2 class="tr9 td83"><SPAN class="p3 ft4">medges</SPAN> </TD> <TD colspan=2 class="tr9 td80"><SPAN class="p33 ft4">befrielse</SPAN> </TD> <TD class="tr9 td81"><SPAN class="p15 ft4">från</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr8 td84"><SPAN class="p3 ft4">79 procent av koldioxidskatten.</SPAN> </TD> </TR> <TR> <TD class="tr9 td82"><SPAN class="p36 ft4">Såvitt</SPAN> </TD> <TD class="tr9 td113"><SPAN class="p54 ft4">avser</SPAN> </TD> <TD colspan=2 class="tr9 td54"><SPAN class="p52 ft4">råtallolja</SPAN> </TD> <TD colspan=2 class="tr9 td33"><SPAN class="p15 ft4">medges</SPAN> </TD> </TR> <TR> <TD class="tr9 td82"><SPAN class="p3 ft4">befrielse</SPAN> </TD> <TD class="tr9 td113"><SPAN class="p52 ft4">från</SPAN> </TD> <TD colspan=4 class="tr9 td114"><SPAN class="p15 ft4">energiskatt enligt</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr8 td93"><SPAN class="p3 ft4"><NOBR>första–tredje</NOBR></SPAN> </TD> <TD colspan=2 class="tr8 td54"><SPAN class="p3 ft4">styckena</SPAN> </TD> <TD class="tr8 td62"><SPAN class="p3 ft4">med</SPAN> </TD> <TD class="tr8 td81"><SPAN class="p15 ft4">ett</SPAN> </TD> </TR> </TABLE> <P class="p177 ft4">belopp som motsvarar den sammanlagda energiskatt och koldioxidskatt som skulle ha medgetts för bränsle enligt 2 kap. 1 § första stycket 3 a.</P> <P class="p81 ft8">Fördelning av bränslet som förbrukas för framställning av värme respektive elektrisk kraft skall ske genom proportionering i för-</P> </DIV> <DIV id="id_2"> <P class="p187 ft8">med 100 procent och befrielse från <SPAN class="ft7">koldioxidskatt i den omfattning som anges i andra </SPAN>stycket<SPAN class="ft7">.</SPAN></P> <P class="p188 ft3">Befrielse enligt första stycket</P> <P class="p153 ft4"><SPAN class="ft3">medges från </SPAN>19 procent av kol-</P> <TABLE cellpadding=0 cellspacing=0 class="t13"> <TR> <TD class="tr3 td115"><SPAN class="p3 ft4">dioxidskatten,</SPAN> </TD> <TD class="tr3 td116"><SPAN class="p189 ft3">om</SPAN> </TD> <TD class="tr3 td117"><SPAN class="p15 ft3">elverknings-</SPAN> </TD> </TR> <TR> <TD class="tr8 td115"><SPAN class="p3 ft3">graden uppgår</SPAN> </TD> <TD class="tr8 td116"><SPAN class="p3 ft3">till</SPAN> </TD> <TD class="tr8 td117"><SPAN class="p15 ft3">5 procent. <SPAN class="ft4">Om</SPAN></SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr8 td118"><SPAN class="p3 ft4">elverkningsgraden</SPAN> </TD> <TD class="tr8 td117"><SPAN class="p15 ft4">är högre än</SPAN> </TD> </TR> </TABLE> <P class="p187 ft4">5 procent, ökar den procentuella befrielsen från koldioxidskatt med sex gånger det antal procentenheter som verkningsgraden överstiger 5 procent till dess den uppgår till 15 procent. Om elverkningsgraden är 15 procent eller högre, medges befrielse från 79 procent av koldioxidskatten.</P> <P class="p190 ft4">För bränsle som avses i 2 kap.</P> <P class="p187 ft8">1 § första stycket 3 b medges inte någon befrielse från skatt enligt denna paragraf.</P> </DIV> <DIV id="id_3"> <P class="p115 ft7">Prop. 2007/08:121 Bilaga 1</P> <P class="p165 ft3">28</P> </DIV> </DIV> </DIV> <DIV id="page_29"> <DIV> <DIV id="id_1"> <P class="p68 ft4">hållande till respektive energiproduktion. Detsamma gäller om elektrisk kraft framställs i en sammankopplad anläggning vid samtidig kraftvärmerespektive kondenskraftproduktion. Om olika bränslen förbrukas skall proportioneringen avse varje bränsle för sig.</P> <P class="p69 ft4">För bränsle som avses i 2 kap.</P> <P class="p16 ft4">1 § första stycket 3 b och som</P> <P class="p70 ft9">förbrukas vid kraftvärmeproduktion medges inte någon befrielse från skatt enligt denna paragraf. Detsamma gäller bränslen som förbrukas för framställning av ånga eller hetvatten som tappas av från ång- eller hetvattensystemet före ångturbinen eller annan utrustning för utvinning av mekanisk energi ur ånga eller hetvatten vid kraftvärmeproduktion.</P> </DIV> <DIV id="id_2"> <P class="p89 ft3">Prop. 2007/08:121</P> <P class="p191 ft3">Bilaga 1</P> <P class="p192 ft4">3 a §</P> <P class="p193 ft4">Såvitt avser råtallolja medges befrielse från energiskatt enligt 3 § med ett belopp som motsvarar den sammanlagda energiskatt och koldioxidskatt som skulle ha medgetts för bränsle enligt 2 kap. 1 § första stycket 3 a.</P> <P class="p194 ft6">Första stycket gäller även sådan förbrukning som avses i 1 § 17 a.</P> <P class="p195 ft4">3 b §</P> <P class="p196 ft4">Vid samtidig produktion av värme och skattepliktig elektrisk kraft i en och samma process, när den värme som uppkommer nyttiggörs, ska fördelning av bränslet som förbrukas för framställning av värme respektive elektrisk kraft ske genom proportionering i förhållande till respektive energiproduktion. Detsamma gäller om elektrisk kraft framställs i en sammankopplad</P> <P class="p197 ft4">anläggning vid samtidig</P> <P class="p153 ft4">kraftvärme-<SPAN style="padding-left:70px;">respektive</SPAN></P> <P class="p198 ft3">29</P> </DIV> </DIV> </DIV> <DIV id="page_30"> <DIV id="id_1"> <DIV id="id_1_1"> <P class="p199 ft4">kondenskraftproduktion. Om olika</P> <P class="p200 ft8">bränslen förbrukas ska proportioneringen avse varje bränsle för sig.</P> <P class="p201 ft4">3 c §</P> <P class="p202 ft4">För bränslen som förbrukas för framställning av ånga eller hetvatten som tappas av från ång- eller hetvattensystemet före ångturbinen eller annan utrustning för utvinning av mekanisk energi ur ånga eller hetvatten vid kraftvärmeproduktion medges inte någon befrielse från skatt enligt 1 § 17 a eller 3 §<SPAN class="ft3">.</SPAN></P> <P class="p133 ft3">4 §<SPAN class="ft15">3</SPAN></P> </DIV> <DIV id="id_1_2"> <P class="p16 ft7">Prop. 2007/08:121 Bilaga 1</P> </DIV> </DIV> <DIV id="id_2"> <DIV id="id_2_1"> <P class="p81 ft3">Skattebefrielse enligt 1 § 7 gäller också för bränsle som avses i 2 kap. 1 § första stycket 3 b vid framställning av skattepliktig elektrisk kraft i en gasturbinanläggning som har en sammanlagd installerad generatoreffekt av minst fem megawatt.</P> </DIV> <DIV id="id_2_2"> <P class="p81 ft3">Skattebefrielse enligt 1 § 7 gäller också för bränsle som avses i 2 kap. 1 § första stycket 3 b vid framställning av skattepliktig elektrisk kraft i en gasturbinanläggning som har en sammanlagd installerad generatoreffekt av minst fem megawatt, <SPAN class="ft4">under förutsättning att värme inte samtidigt nyttiggörs</SPAN>.</P> </DIV> </DIV> <DIV id="id_3"> <P class="p16 ft3">5 §<SPAN class="ft15">4</SPAN></P> </DIV> <DIV id="id_4"> <DIV id="id_4_1"> <P class="p81 ft3">De begränsningar av skattebefrielsen i 1 § och 3 § <SPAN class="ft4">sjätte </SPAN>stycket som gäller bensin och bränsle som avses i 2 kap. 1 § första stycket 3 b <SPAN class="ft4">skall </SPAN>även gälla för bränsle som avses i 2 kap. 3 och 4 §§ och som beskattas på samma sätt.</P> </DIV> <DIV id="id_4_2"> <P class="p81 ft3">De begränsningar av skattebefrielsen i 1 § och 3 § <SPAN class="ft4">tredje </SPAN>stycket som gäller bensin och bränsle som avses i 2 kap. 1 § första stycket 3 b <SPAN class="ft4">ska </SPAN>även gälla för bränsle som avses i 2 kap. 3 och 4 §§ och som beskattas på samma sätt.</P> </DIV> </DIV> <DIV id="id_5"> <P class="p16 ft10"><SPAN class="ft31">11</SPAN><SPAN class="ft32">kap.</SPAN></P> <P class="p203 ft3">10 §<SPAN class="ft15">5</SPAN></P> </DIV> <DIV id="id_6"> <DIV id="id_6_1"> <P class="p66 ft7">Avdrag får göras även för energiskatt och koldioxidskatt på bränsle som förbrukats på ett sätt som ger rätt till skattebefrielse enligt 6 a kap. 1 § 7 och 3 <SPAN class="ft8">och </SPAN>4 §§.</P> <P class="p204 ft21"><SPAN class="ft22">3</SPAN><SPAN class="ft23">Senaste lydelse 2006:592.</SPAN></P> <P class="p16 ft34"><SPAN class="ft22">4</SPAN><SPAN class="ft49">Senaste lydelse 2006:1508.</SPAN></P> <P class="p16 ft34"><SPAN class="ft22">5</SPAN><SPAN class="ft49">Senaste lydelse 2007:1168.</SPAN></P> </DIV> <DIV id="id_6_2"> <P class="p81 ft7">Avdrag får göras även för energiskatt och koldioxidskatt på bränsle som förbrukats på ett sätt som ger rätt till skattebefrielse enligt 6 a kap. 1 § 7 och <NOBR>3<SPAN class="ft8">–</SPAN>4</NOBR> §§.</P> </DIV> </DIV> <DIV id="id_7"> <P class="p16 ft3">30</P> </DIV> </DIV> <DIV id="page_31"> <DIV id="p31dimg1"> <INGENBILD zsrc="GV0312131x1.jpg/" id="p31img1"> </DIV> <DIV> <DIV id="id_1"> <TABLE cellpadding=0 cellspacing=0 class="t1"> <TR> <TD class="tr7 td14"><SPAN class="p53 ft3">Avdrag enligt första stycket får</SPAN> </TD> <TD class="tr7 td84"><SPAN class="p15 ft3">Avdrag enligt första stycket får</SPAN> </TD> </TR> <TR> <TD class="tr9 td14"><SPAN class="p53 ft3">göras endast i den mån avdrag inte</SPAN> </TD> <TD class="tr9 td84"><SPAN class="p15 ft3">göras endast i den mån avdrag inte</SPAN> </TD> </TR> <TR> <TD class="tr8 td14"><SPAN class="p50 ft3">gjorts enligt 7 kap. 1 § första</SPAN> </TD> <TD class="tr8 td84"><SPAN class="p15 ft3">gjorts enligt 7 kap. 1 § första</SPAN> </TD> </TR> <TR> <TD class="tr9 td14"><SPAN class="p50 ft3">stycket 4 i fall som avses i 6 a kap.</SPAN> </TD> <TD class="tr9 td84"><SPAN class="p15 ft3">stycket 4 i fall som avses i 6 a kap.</SPAN> </TD> </TR> <TR> <TD class="tr8 td14"><SPAN class="p205 ft3">1 § 7 eller 3 <SPAN class="ft4">eller </SPAN>4 <SPAN class="ft4">§</SPAN>.</SPAN> </TD> <TD class="tr8 td84"><SPAN class="p206 ft3">1 § 7 eller <NOBR>3–4</NOBR> <SPAN class="ft4">§§.</SPAN></SPAN> </TD> </TR> </TABLE> <P class="p81 ft7">Den som yrkesmässigt levererar elektrisk kraft som i Sverige framställts i ett vindkraftverk får göra avdrag med ett belopp som svarar mot 13 öre per kilowattimme om kraftverket är placerat på havsbotten eller på Vänerns botten. För annan placering får avdrag göras motsvarande 2 öre per kilowattimme. Avdragsrätten upphör dock när den sammanlagda elproduktionen i vindkraftverket uppgår till 20 000 kilowattimmar per installerad kilowatt enligt elgeneratorns märkeffekt.</P> <P class="p207 ft5">Denna lag träder i kraft den 1 juli 2008. Äldre bestämmelser gäller fortfarande för förhållanden som hänför sig till tiden före ikraftträdandet.</P> </DIV> <DIV id="id_2"> <P class="p115 ft7">Prop. 2007/08:121 Bilaga 1</P> <P class="p208 ft3">31</P> </DIV> </DIV> </DIV> <DIV id="page_32"> <DIV> <DIV id="id_1"> <P class="p16 ft1">Förteckning över remissinstanserna</P> <P class="p151 ft4">Remissinstanser som lämnat yttrande</P> <P class="p147 ft7">Kammarrätten i Sundsvall, Länsrätten i Dalarnas län, Skatteverket, Naturvårdsverket, Konkurrensverket, Verket för näringslivsutveckling, Institutet för tillväxtpolitiska studier, Energimyndigheten, Företagarna, Gasföreningen, Plast- & Kemiföretagen, Svensk Energi, Svensk Fjärrvärme, Svenska Petroleum Institutet och Svenskt Näringsliv.</P> <P class="p146 ft4">Remissinstanser som avstått från att lämna yttrande</P> <P class="p209 ft5">Jernkontoret, Skogsindustrierna, SveMin och Teknikföretagen har inte svarat på remissen.</P> <P class="p151 ft4">Övriga som yttrat sig</P> <P class="p140 ft5">Yttrande har också inkommit från Projekt Basindustririket och Svenska Torvproducentföreningen.</P> </DIV> <DIV id="id_2"> <P class="p115 ft7">Prop. 2007/08:121 Bilaga 2</P> <P class="p165 ft3">32</P> </DIV> </DIV> </DIV> <DIV id="page_33"> <TABLE cellpadding=0 cellspacing=0 class="t26"> <TR> <TD class="tr7 td119"></TD> <TD colspan=2 rowspan=2 class="tr2 td120"><SPAN class="p3 ft1">Lagrådsremissens lagförslag</SPAN> </TD> <TD class="tr7 td12"><SPAN class="p3 ft3">Prop. 2007/08:121</SPAN> </TD> </TR> <TR> <TD class="tr18 td119"></TD> <TD rowspan=2 class="tr14 td12"><SPAN class="p3 ft3">Bilaga 3</SPAN> </TD> </TR> <TR> <TD class="tr20 td119"></TD> <TD class="tr20 td14"><SPAN class="p3 ft50">&nbsp;</SPAN> </TD> <TD class="tr20 td121"><SPAN class="p3 ft50">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr13 td119"></TD> <TD colspan=2 class="tr13 td120"><SPAN class="p67 ft3">Härigenom föreskrivs i fråga om lagen (1994:1776) om skatt på energi</SPAN> </TD> <TD class="tr13 td12"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr8 td119"></TD> <TD colspan=2 class="tr8 td120"><SPAN class="p67 ft3"><SPAN class="ft4">dels </SPAN>att 6 a kap. <NOBR>1–5</NOBR> §§ samt 11 kap. 10 § ska ha följande lydelse,</SPAN> </TD> <TD class="tr8 td12"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr9 td119"></TD> <TD colspan=2 class="tr9 td120"><SPAN class="p67 ft3"><SPAN class="ft4">dels </SPAN>att det i lagen ska införas fyra nya paragrafer, 1 kap. 10 § och</SPAN> </TD> <TD class="tr9 td12"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td119"></TD> <TD colspan=2 class="tr14 td120"><SPAN class="p3 ft3">6 a kap. 3 <NOBR>a–3</NOBR> c §§, av följande lydelse.</SPAN> </TD> <TD class="tr14 td12"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr21 td119"></TD> <TD class="tr21 td14"><SPAN class="p3 ft4">Nuvarande lydelse</SPAN> </TD> <TD class="tr21 td121"><SPAN class="p3 ft4">Föreslagen lydelse</SPAN> </TD> <TD class="tr21 td12"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p210 ft10">1 kap.</P> <P class="p211 ft4">10 §</P> <P class="p158 ft4">Med kraftvärmeproduktion förstås samtidig produktion av värme och skattepliktig elektrisk kraft i en och samma process, om</P> <P class="p212 ft8">1. den värme som uppkommer nyttiggörs, och</P> <P class="p158 ft6">2. elverkningsgraden uppgår till minst 5 procent.</P> <P class="p160 ft4">Nuvarande lydelse</P> <P class="p161 ft10">6 a kap.</P> <P class="p162 ft3">1 §<SPAN class="ft15">1</SPAN></P> <P class="p163 ft7">Bränsle som används för nedan angivna ändamål, i förekommande fall med undantag för vissa bränsleslag, ska helt eller delvis befrias från skatt enligt följande, om inte annat anges.</P> <TABLE cellpadding=0 cellspacing=0 class="t18"> <TR> <TD class="tr8 td16"><SPAN class="p31 ft16">Ändamål</SPAN> </TD> <TD class="tr8 td17"><SPAN class="p3 ft16">Bränsle som</SPAN> </TD> <TD class="tr8 td18"><SPAN class="p32 ft16">Befrielse</SPAN> </TD> <TD class="tr8 td19"><SPAN class="p33 ft16">Befrielse</SPAN> </TD> <TD class="tr8 td20"><SPAN class="p31 ft16">Befrielse</SPAN> </TD> </TR> <TR> <TD class="tr9 td21"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td22"><SPAN class="p3 ft16">inte ger</SPAN> </TD> <TD class="tr9 td23"><SPAN class="p32 ft16">från</SPAN> </TD> <TD class="tr9 td8"><SPAN class="p33 ft16">från kol-</SPAN> </TD> <TD class="tr9 td24"><SPAN class="p31 ft16">från</SPAN> </TD> </TR> <TR> <TD class="tr12 td21"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td22"><SPAN class="p3 ft19">befrielse</SPAN> </TD> <TD class="tr12 td23"><SPAN class="p32 ft19">energi-</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p33 ft19">dioxid-</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p31 ft19">svavel-</SPAN> </TD> </TR> <TR> <TD class="tr12 td25"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td26"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p32 ft19">skatt</SPAN> </TD> <TD class="tr12 td28"><SPAN class="p33 ft19">skatt</SPAN> </TD> <TD class="tr12 td29"><SPAN class="p31 ft19">skatt</SPAN> </TD> </TR> <TR> <TD class="tr11 td21"><SPAN class="p31 ft16">1. Förbrukning</SPAN> </TD> <TD class="tr11 td22"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr11 td23"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr11 td8"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr11 td24"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td21"><SPAN class="p31 ft19">a) för annat ändamål än</SPAN> </TD> <TD class="tr12 td22"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td23"><SPAN class="p32 ft19">100</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p33 ft19">100</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p31 ft19">100</SPAN> </TD> </TR> <TR> <TD class="tr10 td21"><SPAN class="p31 ft18">som motorbränsle eller</SPAN> </TD> <TD class="tr10 td22"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td23"><SPAN class="p32 ft18">procent</SPAN> </TD> <TD class="tr10 td8"><SPAN class="p33 ft18">procent</SPAN> </TD> <TD class="tr10 td24"><SPAN class="p31 ft18">procent</SPAN> </TD> </TR> <TR> <TD class="tr12 td21"><SPAN class="p31 ft19">som bränsle för uppvärm-</SPAN> </TD> <TD class="tr12 td22"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td23"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr8 td21"><SPAN class="p31 ft16">ning</SPAN> </TD> <TD class="tr8 td22"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td23"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td8"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td24"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p213 ft16">– – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – –</P> <TABLE cellpadding=0 cellspacing=0 class="t27"> <TR> <TD class="tr14 td43"><SPAN class="p3 ft16">6. Förbrukning vid fram-</SPAN> </TD> <TD class="tr14 td38"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr14 td8"><SPAN class="p2 ft16">100</SPAN> </TD> <TD class="tr14 td32"><SPAN class="p36 ft16">100</SPAN> </TD> <TD class="tr14 td33"><SPAN class="p36 ft16">100</SPAN> </TD> </TR> <TR> <TD class="tr12 td43"><SPAN class="p3 ft19">ställning av energi-</SPAN> </TD> <TD class="tr12 td38"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p2 ft19">procent</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p36 ft19">procent</SPAN> </TD> <TD class="tr12 td33"><SPAN class="p36 ft21">procent</SPAN> </TD> </TR> <TR> <TD class="tr12 td43"><SPAN class="p3 ft19">produkter eller andra</SPAN> </TD> <TD class="tr12 td38"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td33"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td43"><SPAN class="p3 ft19">produkter för vilka</SPAN> </TD> <TD class="tr12 td38"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td32"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td33"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr10 td43"><SPAN class="p3 ft18">skatteplikt har inträtt för</SPAN> </TD> <TD class="tr10 td38"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td8"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td32"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td33"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr8 td43"><SPAN class="p3 ft16">tillverkaren</SPAN> </TD> <TD class="tr8 td38"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td8"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td32"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td33"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td43"><SPAN class="p3 ft16">7. Förbrukning för fram-</SPAN> </TD> <TD class="tr5 td38"><SPAN class="p3 ft16">Bränsle som</SPAN> </TD> <TD class="tr5 td8"><SPAN class="p2 ft16">100</SPAN> </TD> <TD class="tr5 td32"><SPAN class="p36 ft16">100</SPAN> </TD> <TD class="tr5 td33"><SPAN class="p36 ft16">–</SPAN> </TD> </TR> <TR> <TD class="tr9 td43"><SPAN class="p3 ft16">ställning av skattepliktig</SPAN> </TD> <TD class="tr9 td38"><SPAN class="p3 ft16">avses i 2 kap.</SPAN> </TD> <TD class="tr9 td8"><SPAN class="p2 ft16">procent</SPAN> </TD> <TD class="tr9 td32"><SPAN class="p36 ft16">procent</SPAN> </TD> <TD class="tr9 td33"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p214 ft21"><SPAN class="ft27">1</SPAN><SPAN class="ft28">Senaste lydelse 2007:1387.</SPAN></P> <P class="p89 ft3">33</P> </DIV> <DIV id="page_34"> <DIV id="p34dimg1"> <INGENBILD zsrc="GV0312134x1.jpg/" id="p34img1"> </DIV> <DIV id="id_1"> <DIV id="id_1_1"> <TABLE cellpadding=0 cellspacing=0 class="t19"> <TR> <TD class="tr8 td16"><SPAN class="p31 ft16">Ändamål</SPAN> </TD> <TD class="tr8 td34"><SPAN class="p3 ft16">Bränsle som</SPAN> </TD> <TD class="tr8 td35"><SPAN class="p2 ft16">Befrielse</SPAN> </TD> <TD class="tr8 td36"><SPAN class="p33 ft16">Befrielse</SPAN> </TD> <TD class="tr8 td37"><SPAN class="p3 ft16">Befrielse</SPAN> </TD> </TR> <TR> <TD class="tr9 td21"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td38"><SPAN class="p3 ft16">inte ger</SPAN> </TD> <TD class="tr9 td39"><SPAN class="p2 ft16">från</SPAN> </TD> <TD class="tr9 td40"><SPAN class="p33 ft16">från kol-</SPAN> </TD> <TD class="tr9 td42"><SPAN class="p3 ft16">från</SPAN> </TD> </TR> <TR> <TD class="tr12 td21"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td38"><SPAN class="p3 ft19">befrielse</SPAN> </TD> <TD class="tr12 td39"><SPAN class="p2 ft19">energi-</SPAN> </TD> <TD class="tr12 td40"><SPAN class="p33 ft19">dioxid-</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p3 ft19">svavel-</SPAN> </TD> </TR> <TR> <TD class="tr12 td25"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td122"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td123"><SPAN class="p2 ft19">skatt</SPAN> </TD> <TD class="tr12 td105"><SPAN class="p33 ft19">skatt</SPAN> </TD> <TD class="tr12 td49"><SPAN class="p3 ft19">skatt</SPAN> </TD> </TR> <TR> <TD class="tr10 td21"><SPAN class="p31 ft18">elektrisk kraft <SPAN class="ft25">när den</SPAN></SPAN> </TD> <TD class="tr10 td38"><SPAN class="p3 ft18">1 § första</SPAN> </TD> <TD class="tr10 td39"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td40"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td42"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td21"><SPAN class="p31 ft24">värme som uppkommer</SPAN> </TD> <TD class="tr12 td38"><SPAN class="p3 ft19">stycket 3 b</SPAN> </TD> <TD class="tr12 td39"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td40"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td21"><SPAN class="p31 ft24">inte till någon del</SPAN> </TD> <TD class="tr12 td38"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td39"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td40"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr9 td21"><SPAN class="p31 ft9">nyttiggörs</SPAN> </TD> <TD class="tr9 td38"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td39"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td40"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td21"><SPAN class="p31 ft16">8. –</SPAN> </TD> <TD class="tr11 td38"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p2 ft16">–</SPAN> </TD> <TD class="tr11 td40"><SPAN class="p33 ft16">–</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p3 ft16">–</SPAN> </TD> </TR> <TR> <TD class="tr11 td21"><SPAN class="p31 ft16">9. Om skattebefrielse inte</SPAN> </TD> <TD class="tr11 td38"><SPAN class="p3 ft16">Bensin,</SPAN> </TD> <TD class="tr11 td39"><SPAN class="p2 ft16">100</SPAN> </TD> <TD class="tr11 td40"><SPAN class="p33 ft16">79</SPAN> </TD> <TD class="tr11 td42"><SPAN class="p3 ft16">–</SPAN> </TD> </TR> <TR> <TD class="tr10 td21"><SPAN class="p31 ft18">följer av tidigare punkter,</SPAN> </TD> <TD class="tr10 td38"><SPAN class="p3 ft18">råtallolja,</SPAN> </TD> <TD class="tr10 td39"><SPAN class="p2 ft18">procent</SPAN> </TD> <TD class="tr10 td40"><SPAN class="p33 ft18">procent</SPAN> </TD> <TD class="tr10 td42"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td21"><SPAN class="p31 ft19">förbrukning för annat</SPAN> </TD> <TD class="tr12 td38"><SPAN class="p3 ft19">bränsle som</SPAN> </TD> <TD class="tr12 td39"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td40"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td21"><SPAN class="p31 ft19">ändamål än drift av</SPAN> </TD> <TD class="tr12 td38"><SPAN class="p3 ft19">avses i 2 kap.</SPAN> </TD> <TD class="tr12 td39"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td40"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td21"><SPAN class="p31 ft19">motordrivna fordon vid</SPAN> </TD> <TD class="tr12 td38"><SPAN class="p3 ft19">1 § första</SPAN> </TD> <TD class="tr12 td39"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td40"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td21"><SPAN class="p31 ft19">tillverkningsprocessen i</SPAN> </TD> <TD class="tr12 td38"><SPAN class="p3 ft19">stycket 3 b</SPAN> </TD> <TD class="tr12 td39"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td40"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr9 td21"><SPAN class="p31 ft16">industriell verksamhet</SPAN> </TD> <TD class="tr9 td38"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td39"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td40"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td21"><SPAN class="p31 ft16">10. Om skattebefrielse</SPAN> </TD> <TD class="tr5 td38"><SPAN class="p3 ft16">Bensin,</SPAN> </TD> <TD class="tr5 td39"><SPAN class="p2 ft16">100</SPAN> </TD> <TD class="tr5 td40"><SPAN class="p33 ft16">79</SPAN> </TD> <TD class="tr5 td42"><SPAN class="p3 ft16">–</SPAN> </TD> </TR> <TR> <TD class="tr12 td21"><SPAN class="p31 ft19">inte följer av tidigare</SPAN> </TD> <TD class="tr12 td38"><SPAN class="p3 ft19">råtallolja,</SPAN> </TD> <TD class="tr12 td39"><SPAN class="p2 ft19">procent</SPAN> </TD> <TD class="tr12 td40"><SPAN class="p33 ft19">procent</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td21"><SPAN class="p31 ft19">punkter, förbrukning för</SPAN> </TD> <TD class="tr12 td38"><SPAN class="p3 ft19">bränsle som</SPAN> </TD> <TD class="tr12 td39"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td40"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr10 td21"><SPAN class="p31 ft18">annat ändamål än drift av</SPAN> </TD> <TD class="tr10 td38"><SPAN class="p3 ft18">avses i 2 kap.</SPAN> </TD> <TD class="tr10 td39"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td40"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td42"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td21"><SPAN class="p31 ft19">motordrivna fordon vid</SPAN> </TD> <TD class="tr12 td38"><SPAN class="p3 ft19">1 § första</SPAN> </TD> <TD class="tr12 td39"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td40"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td21"><SPAN class="p31 ft19">yrkesmässig växthus-</SPAN> </TD> <TD class="tr12 td38"><SPAN class="p3 ft19">stycket 3 b</SPAN> </TD> <TD class="tr12 td39"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td40"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td42"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr8 td21"><SPAN class="p31 ft16">odling</SPAN> </TD> <TD class="tr8 td38"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td39"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td40"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td42"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p40 ft16">– – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – –</P> </DIV> <DIV id="id_1_2"> <P class="p16 ft7">Prop. 2007/08:121 Bilaga 3</P> </DIV> </DIV> <DIV id="id_2"> <DIV id="id_2_1"> <P class="p16 ft19"><SPAN class="ft26">16</SPAN>. Förbrukning i processer för framställning av andra mineraliska ämnen än metaller under förutsättning att det ingående materialet genom uppvärmning i ugnar förändras kemiskt eller dess inre fysikaliska struktur förändras</P> </DIV> <DIV id="id_2_2"> <P class="p16 ft16">100 100 100 procent procent procent</P> </DIV> </DIV> <DIV id="id_3"> <P class="p16 ft3">34</P> </DIV> </DIV> <DIV id="page_35"> <DIV id="id_1"> <TABLE cellpadding=0 cellspacing=0 class="t28"> <TR> <TD class="tr7 td124"><SPAN class="p3 ft4">Föreslagen lydelse</SPAN> </TD> <TD class="tr7 td12"><SPAN class="p3 ft3">Prop. 2007/08:121</SPAN> </TD> </TR> <TR> <TD class="tr8 td124"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td12"><SPAN class="p3 ft3">Bilaga 3</SPAN> </TD> </TR> </TABLE> <P class="p215 ft10">6 a kap.</P> <P class="p216 ft3">1 §</P> <P class="p217 ft7">Bränsle som används för nedan angivna ändamål, i förekommande fall med undantag för vissa bränsleslag, ska helt eller delvis befrias från skatt enligt följande, om inte annat anges.</P> <TABLE cellpadding=0 cellspacing=0 class="t29"> <TR> <TD class="tr9 td16"><SPAN class="p31 ft16">Ändamål</SPAN> </TD> <TD class="tr9 td17"><SPAN class="p3 ft16">Bränsle som</SPAN> </TD> <TD class="tr9 td18"><SPAN class="p32 ft16">Befrielse</SPAN> </TD> <TD class="tr9 td19"><SPAN class="p33 ft16">Befrielse</SPAN> </TD> <TD class="tr9 td20"><SPAN class="p31 ft16">Befrielse</SPAN> </TD> </TR> <TR> <TD class="tr9 td21"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td22"><SPAN class="p3 ft16">inte ger</SPAN> </TD> <TD class="tr9 td23"><SPAN class="p32 ft16">från</SPAN> </TD> <TD class="tr9 td8"><SPAN class="p33 ft16">från kol-</SPAN> </TD> <TD class="tr9 td24"><SPAN class="p31 ft16">från</SPAN> </TD> </TR> <TR> <TD class="tr10 td21"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td22"><SPAN class="p3 ft18">befrielse</SPAN> </TD> <TD class="tr10 td23"><SPAN class="p32 ft18">energi-</SPAN> </TD> <TD class="tr10 td8"><SPAN class="p33 ft18">dioxid-</SPAN> </TD> <TD class="tr10 td24"><SPAN class="p31 ft18">svavel-</SPAN> </TD> </TR> <TR> <TD class="tr9 td25"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td26"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td27"><SPAN class="p32 ft16">skatt</SPAN> </TD> <TD class="tr9 td28"><SPAN class="p33 ft16">skatt</SPAN> </TD> <TD class="tr9 td29"><SPAN class="p31 ft16">skatt</SPAN> </TD> </TR> <TR> <TD class="tr5 td21"><SPAN class="p31 ft16">1. Förbrukning</SPAN> </TD> <TD class="tr5 td22"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td23"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td8"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td24"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td21"><SPAN class="p31 ft19">a) för annat ändamål än</SPAN> </TD> <TD class="tr12 td22"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td23"><SPAN class="p32 ft19">100</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p33 ft19">100</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p31 ft19">100</SPAN> </TD> </TR> <TR> <TD class="tr12 td21"><SPAN class="p31 ft19">som motorbränsle eller</SPAN> </TD> <TD class="tr12 td22"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td23"><SPAN class="p32 ft19">procent</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p33 ft19">procent</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p31 ft19">procent</SPAN> </TD> </TR> <TR> <TD class="tr12 td21"><SPAN class="p31 ft19">som bränsle för uppvärm-</SPAN> </TD> <TD class="tr12 td22"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td23"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr9 td21"><SPAN class="p31 ft16">ning</SPAN> </TD> <TD class="tr9 td22"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td23"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td8"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td24"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr22 td21"><SPAN class="p31 ft16">6. Förbrukning vid fram-</SPAN> </TD> <TD class="tr22 td22"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr22 td23"><SPAN class="p32 ft16">100</SPAN> </TD> <TD class="tr22 td8"><SPAN class="p33 ft16">100</SPAN> </TD> <TD class="tr22 td24"><SPAN class="p31 ft16">100</SPAN> </TD> </TR> <TR> <TD class="tr12 td21"><SPAN class="p31 ft19">ställning av energi-</SPAN> </TD> <TD class="tr12 td22"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td23"><SPAN class="p32 ft19">procent</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p33 ft19">procent</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p31 ft19">procent</SPAN> </TD> </TR> <TR> <TD class="tr12 td21"><SPAN class="p31 ft19">produkter eller andra</SPAN> </TD> <TD class="tr12 td22"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td23"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr10 td21"><SPAN class="p31 ft18">produkter för vilka</SPAN> </TD> <TD class="tr10 td22"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td23"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td8"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td24"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td21"><SPAN class="p31 ft19">skatteplikt har inträtt för</SPAN> </TD> <TD class="tr12 td22"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td23"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td24"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr8 td21"><SPAN class="p31 ft16">tillverkaren</SPAN> </TD> <TD class="tr8 td22"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td23"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td8"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td24"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="id_2"> <DIV id="id_2_1"> <P class="p177 ft16"><SPAN class="ft16">7.</SPAN><SPAN class="ft43">Förbrukning för framställning av skattepliktig elektrisk kraft</SPAN></P> </DIV> <DIV id="id_2_2"> <TABLE cellpadding=0 cellspacing=0 class="t20"> <TR> <TD class="tr14 td38"><SPAN class="p3 ft16">Bränsle som</SPAN> </TD> <TD class="tr14 td8"><SPAN class="p2 ft16">100</SPAN> </TD> <TD class="tr14 td91"><SPAN class="p36 ft16">100</SPAN> </TD> <TD class="tr14 td92"><SPAN class="p3 ft16">–</SPAN> </TD> </TR> <TR> <TD class="tr10 td38"><SPAN class="p3 ft18">avses i 2 kap.</SPAN> </TD> <TD class="tr10 td8"><SPAN class="p2 ft18">procent</SPAN> </TD> <TD class="tr10 td91"><SPAN class="p36 ft18">procent</SPAN> </TD> <TD class="tr10 td92"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td38"><SPAN class="p3 ft19">1 § första</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td91"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td92"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr8 td38"><SPAN class="p3 ft16">stycket 3 b</SPAN> </TD> <TD class="tr8 td8"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td91"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td92"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> </TABLE> </DIV> </DIV> <DIV id="id_3"> <TABLE cellpadding=0 cellspacing=0 class="t21"> <TR> <TD class="tr7 td91"><SPAN class="p3 ft16">8. –</SPAN> </TD> <TD class="tr7 td40"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr7 td38"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr7 td8"><SPAN class="p2 ft16">–</SPAN> </TD> <TD class="tr7 td91"><SPAN class="p36 ft16">–</SPAN> </TD> <TD class="tr7 td125"><SPAN class="p3 ft16">–</SPAN> </TD> <TD class="tr7 td55"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr15 td43"><SPAN class="p3 ft16">9. Om skattebefrielse inte</SPAN> </TD> <TD class="tr15 td38"><SPAN class="p3 ft16">Bensin,</SPAN> </TD> <TD class="tr15 td8"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr15 td91"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr15 td125"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr15 td55"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr12 td43"><SPAN class="p3 ft19">följer av tidigare punkter,</SPAN> </TD> <TD class="tr12 td38"><SPAN class="p3 ft19">råtallolja,</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td91"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td125"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td55"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td91"><SPAN class="p3 ft19">förbrukning</SPAN> </TD> <TD class="tr12 td40"><SPAN class="p71 ft19">för annat</SPAN> </TD> <TD class="tr12 td38"><SPAN class="p3 ft19">bränsle som</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td91"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td125"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td55"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td91"><SPAN class="p3 ft19">ändamål än</SPAN> </TD> <TD class="tr12 td40"><SPAN class="p71 ft19">drift av</SPAN> </TD> <TD class="tr12 td38"><SPAN class="p3 ft19">avses i 2 kap.</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td91"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td125"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td55"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr10 td43"><SPAN class="p3 ft18">motordrivna fordon</SPAN> </TD> <TD class="tr10 td38"><SPAN class="p3 ft18">1 § första</SPAN> </TD> <TD class="tr10 td8"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td91"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td125"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td55"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 rowspan=2 class="tr11 td43"><SPAN class="p3 ft9">a) vid tillverknings-</SPAN> </TD> <TD class="tr8 td38"><SPAN class="p3 ft16">stycket 3 b</SPAN> </TD> <TD rowspan=2 class="tr11 td8"><SPAN class="p2 ft9">100</SPAN> </TD> <TD rowspan=2 class="tr11 td91"><SPAN class="p36 ft9">85</SPAN> </TD> <TD rowspan=2 class="tr11 td125"><SPAN class="p3 ft16">–</SPAN> </TD> <TD class="tr8 td55"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr18 td38"><SPAN class="p3 ft46">&nbsp;</SPAN> </TD> <TD class="tr18 td55"><SPAN class="p3 ft46">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr9 td43"><SPAN class="p3 ft9">processen i industriell</SPAN> </TD> <TD class="tr9 td38"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td8"><SPAN class="p2 ft9">procent</SPAN> </TD> <TD class="tr9 td91"><SPAN class="p36 ft9">procent</SPAN> </TD> <TD class="tr9 td125"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td55"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr12 td43"><SPAN class="p3 ft24">verksamhet i en anlägg-</SPAN> </TD> <TD class="tr12 td38"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td91"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td125"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td55"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr10 td43"><SPAN class="p3 ft25">ning för vilken utsläpps-</SPAN> </TD> <TD class="tr10 td38"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td8"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td91"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td125"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td55"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr12 td43"><SPAN class="p3 ft24">rätter ska överlämnas</SPAN> </TD> <TD class="tr12 td38"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td91"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td125"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td55"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr12 td43"><SPAN class="p3 ft24">enligt 6 kap. 1 § lagen</SPAN> </TD> <TD class="tr12 td38"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td91"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td125"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td55"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr12 td43"><SPAN class="p3 ft24">(2004:1199) om handel</SPAN> </TD> <TD class="tr12 td38"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td91"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td125"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td55"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr8 td43"><SPAN class="p3 ft9">med utsläppsrätter</SPAN> </TD> <TD class="tr8 td38"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td8"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td91"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td125"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td55"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr11 td43"><SPAN class="p3 ft9">b) vid tillverknings-</SPAN> </TD> <TD class="tr11 td38"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr11 td8"><SPAN class="p2 ft16">100</SPAN> </TD> <TD class="tr11 td91"><SPAN class="p36 ft16">79</SPAN> </TD> <TD class="tr11 td125"><SPAN class="p3 ft16">–</SPAN> </TD> <TD class="tr11 td55"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr12 td43"><SPAN class="p3 ft24">processen i industriell</SPAN> </TD> <TD class="tr12 td38"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td8"><SPAN class="p2 ft19">procent</SPAN> </TD> <TD class="tr12 td91"><SPAN class="p36 ft19">procent</SPAN> </TD> <TD class="tr12 td125"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td55"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr10 td43"><SPAN class="p3 ft25">verksamhet i andra fall</SPAN> </TD> <TD class="tr10 td38"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td8"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td91"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td125"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td55"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr14 td43"><SPAN class="p3 ft9">än som avses under a<SPAN class="ft3">.</SPAN></SPAN> </TD> <TD class="tr14 td38"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr14 td8"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr14 td91"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr14 td125"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr14 td55"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr5 td43"><SPAN class="p3 ft16">10. Om skattebefrielse</SPAN> </TD> <TD class="tr5 td38"><SPAN class="p3 ft16">Bensin,</SPAN> </TD> <TD class="tr5 td8"><SPAN class="p2 ft16">100</SPAN> </TD> <TD class="tr5 td91"><SPAN class="p36 ft16">79</SPAN> </TD> <TD class="tr5 td125"><SPAN class="p3 ft16">–</SPAN> </TD> <TD rowspan=2 class="tr23 td55"><SPAN class="p15 ft3">35</SPAN> </TD> </TR> <TR> <TD class="tr17 td91"><SPAN class="p3 ft44">&nbsp;</SPAN> </TD> <TD class="tr17 td40"><SPAN class="p3 ft44">&nbsp;</SPAN> </TD> <TD class="tr17 td38"><SPAN class="p3 ft44">&nbsp;</SPAN> </TD> <TD class="tr17 td8"><SPAN class="p3 ft44">&nbsp;</SPAN> </TD> <TD class="tr17 td91"><SPAN class="p3 ft44">&nbsp;</SPAN> </TD> <TD class="tr17 td125"><SPAN class="p3 ft44">&nbsp;</SPAN> </TD> </TR> </TABLE> </DIV> </DIV> <DIV id="page_36"> <TABLE cellpadding=0 cellspacing=0 class="t30"> <TR> <TD class="tr3 td126"><SPAN class="p33 ft16">Ändamål</SPAN> </TD> <TD class="tr3 td127"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr3 td128"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr3 td129"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr3 td130"><SPAN class="p3 ft16">Bränsle som</SPAN> </TD> <TD colspan=2 class="tr3 td102"><SPAN class="p19 ft16">Befrielse</SPAN> </TD> <TD colspan=2 class="tr3 td20"><SPAN class="p39 ft16">Befrielse</SPAN> </TD> <TD colspan=2 class="tr3 td131"><SPAN class="p47 ft16">Befrielse</SPAN> </TD> <TD class="tr14 td132"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr14 td133"><SPAN class="p189 ft3">Prop. 2007/08:121</SPAN> </TD> </TR> <TR> <TD class="tr9 td63"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td134"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td135"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td56"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr9 td60"><SPAN class="p3 ft16">inte ger</SPAN> </TD> <TD class="tr9 td136"><SPAN class="p19 ft16">från</SPAN> </TD> <TD class="tr9 td52"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td81"><SPAN class="p39 ft16">från</SPAN> </TD> <TD class="tr9 td137"><SPAN class="p47 ft16">kol-</SPAN> </TD> <TD class="tr9 td138"><SPAN class="p47 ft16">från</SPAN> </TD> <TD class="tr9 td139"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td132"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td133"><SPAN class="p189 ft3">Bilaga 3</SPAN> </TD> </TR> <TR> <TD class="tr10 td63"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td134"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td135"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td56"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr10 td60"><SPAN class="p3 ft18">befrielse</SPAN> </TD> <TD colspan=2 class="tr10 td93"><SPAN class="p19 ft18">energi-</SPAN> </TD> <TD colspan=2 class="tr10 td24"><SPAN class="p39 ft18">dioxid-</SPAN> </TD> <TD colspan=4 class="tr10 td140"><SPAN class="p47 ft18">svavel-</SPAN> </TD> </TR> <TR> <TD class="tr12 td63"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td134"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td135"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td56"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td116"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td141"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr12 td93"><SPAN class="p19 ft19">skatt</SPAN> </TD> <TD colspan=2 class="tr12 td24"><SPAN class="p39 ft19">skatt</SPAN> </TD> <TD colspan=4 class="tr12 td140"><SPAN class="p47 ft19">skatt</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr10 td142"><SPAN class="p33 ft18">inte följer av tidigare</SPAN> </TD> <TD class="tr10 td129"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr10 td130"><SPAN class="p3 ft18">råtallolja,</SPAN> </TD> <TD colspan=2 class="tr10 td102"><SPAN class="p19 ft18">procent</SPAN> </TD> <TD colspan=2 class="tr10 td20"><SPAN class="p39 ft18">procent</SPAN> </TD> <TD class="tr10 td143"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td144"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr12 td132"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td133"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr12 td50"><SPAN class="p33 ft19">punkter, förbrukning för</SPAN> </TD> <TD colspan=2 class="tr12 td60"><SPAN class="p3 ft19">bränsle som</SPAN> </TD> <TD class="tr12 td136"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td81"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td137"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td138"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td139"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td132"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td133"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr12 td50"><SPAN class="p33 ft19">annat ändamål än drift av</SPAN> </TD> <TD colspan=3 class="tr12 td145"><SPAN class="p3 ft19">avses i 2 kap.</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td81"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td137"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td138"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td139"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td132"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td133"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr10 td50"><SPAN class="p33 ft18">motordrivna fordon vid</SPAN> </TD> <TD colspan=2 class="tr10 td60"><SPAN class="p3 ft18">1 § första</SPAN> </TD> <TD class="tr10 td136"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td52"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td81"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td137"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td138"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td139"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td132"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td133"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr12 td1"><SPAN class="p33 ft19">yrkesmässig växthus-</SPAN> </TD> <TD class="tr12 td56"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr12 td60"><SPAN class="p3 ft19">stycket 3 b</SPAN> </TD> <TD class="tr12 td136"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td81"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td137"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td138"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td139"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td132"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td133"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr8 td63"><SPAN class="p33 ft16">odling</SPAN> </TD> <TD class="tr8 td134"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td135"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td56"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td116"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td141"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td136"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td52"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td81"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td137"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td138"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td139"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td132"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td133"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=14 class="tr11 td146"><SPAN class="p33 ft16">– – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – –</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr22 td50"><SPAN class="p33 ft16">16. Förbrukning i pro-</SPAN> </TD> <TD class="tr22 td116"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr22 td141"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr22 td136"><SPAN class="p19 ft16">100</SPAN> </TD> <TD class="tr22 td52"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr22 td81"><SPAN class="p39 ft16">100</SPAN> </TD> <TD class="tr22 td137"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr22 td138"><SPAN class="p47 ft16">100</SPAN> </TD> <TD class="tr22 td139"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr22 td132"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr22 td133"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr12 td50"><SPAN class="p33 ft19">cesser för framställning</SPAN> </TD> <TD class="tr12 td116"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td141"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr12 td93"><SPAN class="p19 ft19">procent</SPAN> </TD> <TD colspan=2 class="tr12 td24"><SPAN class="p39 ft19">procent</SPAN> </TD> <TD colspan=4 class="tr12 td140"><SPAN class="p47 ft19">procent</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr12 td1"><SPAN class="p33 ft19">av andra mineraliska</SPAN> </TD> <TD class="tr12 td56"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td116"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td141"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td136"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td81"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td137"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td138"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td139"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td132"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td133"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr10 td50"><SPAN class="p33 ft18">ämnen än metaller under</SPAN> </TD> <TD class="tr10 td116"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td141"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td136"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td52"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td81"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td137"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td138"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td139"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td132"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td133"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr12 td1"><SPAN class="p33 ft19">förutsättning att det</SPAN> </TD> <TD class="tr12 td56"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td116"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td141"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td136"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td81"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td137"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td138"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td139"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td132"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td133"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr12 td1"><SPAN class="p33 ft19">ingående materialet</SPAN> </TD> <TD class="tr12 td56"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td116"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td141"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td136"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td81"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td137"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td138"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td139"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td132"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td133"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr12 td1"><SPAN class="p33 ft19">genom uppvärmning i</SPAN> </TD> <TD class="tr12 td56"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td116"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td141"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td136"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td81"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td137"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td138"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td139"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td132"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td133"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr12 td50"><SPAN class="p33 ft19">ugnar förändras kemiskt</SPAN> </TD> <TD class="tr12 td116"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td141"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td136"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td81"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td137"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td138"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td139"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td132"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td133"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr10 td50"><SPAN class="p33 ft18">eller dess inre fysikaliska</SPAN> </TD> <TD class="tr10 td116"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td141"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td136"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td52"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td81"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td137"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td138"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td139"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td132"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td133"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr8 td1"><SPAN class="p33 ft16">struktur förändras</SPAN> </TD> <TD class="tr8 td56"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td116"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td141"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td136"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td52"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td81"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td137"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td138"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td139"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td132"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td133"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr5 td50"><SPAN class="p33 ft9">17. Om skattebefrielse</SPAN> </TD> <TD colspan=3 class="tr5 td145"><SPAN class="p3 ft9">Råtallolja och</SPAN> </TD> <TD class="tr5 td52"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td81"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td137"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td138"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td139"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td132"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr5 td133"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr12 td1"><SPAN class="p33 ft24">inte följer av tidigare</SPAN> </TD> <TD class="tr12 td56"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr12 td60"><SPAN class="p3 ft24">bränsle som</SPAN> </TD> <TD class="tr12 td136"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td81"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td137"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td138"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td139"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td132"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td133"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr10 td50"><SPAN class="p33 ft25">punkter, förbrukning för</SPAN> </TD> <TD colspan=3 class="tr10 td145"><SPAN class="p3 ft25">avses i 2 kap.</SPAN> </TD> <TD class="tr10 td52"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td81"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td137"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td138"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td139"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td132"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td133"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr12 td50"><SPAN class="p33 ft24">framställning av värme i</SPAN> </TD> <TD colspan=2 class="tr12 td60"><SPAN class="p3 ft24">1 § första</SPAN> </TD> <TD class="tr12 td136"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td81"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td137"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td138"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td139"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td132"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td133"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr12 td50"><SPAN class="p33 ft24">en anläggning för vilken</SPAN> </TD> <TD colspan=2 class="tr12 td60"><SPAN class="p3 ft24">stycket 3 b</SPAN> </TD> <TD class="tr12 td136"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td81"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td137"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td138"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td139"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td132"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td133"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr12 td50"><SPAN class="p33 ft24">utsläppsrätter ska över-</SPAN> </TD> <TD class="tr12 td116"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td141"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td136"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td81"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td137"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td138"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td139"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td132"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td133"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr12 td50"><SPAN class="p33 ft24">lämnas enligt 6 kap. 1 §</SPAN> </TD> <TD class="tr12 td116"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td141"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td136"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td81"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td137"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td138"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td139"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td132"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td133"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr10 td50"><SPAN class="p33 ft25">lagen om handel med ut-</SPAN> </TD> <TD class="tr10 td116"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td141"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td136"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td52"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td81"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td137"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td138"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td139"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td132"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> <TD class="tr10 td133"><SPAN class="p3 ft17">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr8 td147"><SPAN class="p33 ft9">släppsrätter</SPAN> </TD> <TD class="tr8 td135"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td56"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td116"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td141"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td136"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td52"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td81"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td137"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td138"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td139"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td132"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td133"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr11 td50"><SPAN class="p33 ft9">a) i kraftvärmeproduktion</SPAN> </TD> <TD class="tr11 td116"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr11 td141"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr11 td136"><SPAN class="p19 ft9">100</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr11 td81"><SPAN class="p39 ft9">85</SPAN> </TD> <TD class="tr11 td137"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr11 td138"><SPAN class="p47 ft16">–</SPAN> </TD> <TD class="tr11 td139"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr11 td132"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr11 td133"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td63"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td134"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td135"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td56"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td116"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td141"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr12 td93"><SPAN class="p19 ft24">procent</SPAN> </TD> <TD colspan=2 class="tr12 td24"><SPAN class="p39 ft24">procent</SPAN> </TD> <TD class="tr12 td138"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td139"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td132"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td133"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr12 td50"><SPAN class="p33 ft24">b) i annan värmeproduk-</SPAN> </TD> <TD class="tr12 td116"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td141"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td136"><SPAN class="p19 ft24">–</SPAN> </TD> <TD class="tr12 td52"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td81"><SPAN class="p39 ft24">6</SPAN> </TD> <TD class="tr12 td137"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td138"><SPAN class="p47 ft19">–</SPAN> </TD> <TD class="tr12 td139"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td132"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td133"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr8 td63"><SPAN class="p33 ft9">tion</SPAN> </TD> <TD class="tr8 td134"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td135"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td56"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td116"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td141"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td136"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td52"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr8 td24"><SPAN class="p39 ft9">procent</SPAN> </TD> <TD class="tr8 td138"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td139"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td132"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td133"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr12 td3"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td65"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td148"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td149"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr12 td150"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td151"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td152"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td153"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr12 td154"><SPAN class="p3 ft20">&nbsp;</SPAN> </TD> <TD class="tr9 td133"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr2 td1"><SPAN class="p33 ft4">Nuvarande lydelse</SPAN> </TD> <TD class="tr2 td56"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr2 td116"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr2 td141"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr2 td78"><SPAN class="p3 ft4">Föreslagen lydelse</SPAN> </TD> <TD class="tr2 td137"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr2 td138"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr2 td139"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr2 td132"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr2 td133"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr2 td63"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr2 td134"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr2 td135"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr2 td56"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr2 td116"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr2 td98"><SPAN class="p218 ft3">2 §<SPAN class="ft15">2</SPAN></SPAN> </TD> <TD class="tr2 td52"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr2 td81"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr2 td137"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr2 td138"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr2 td139"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr2 td132"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr2 td133"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr9 td63"><SPAN class="p219 ft3">Om</SPAN> </TD> <TD colspan=2 class="tr9 td71"><SPAN class="p3 ft3">råtallolja</SPAN> </TD> <TD colspan=2 class="tr9 td72"><SPAN class="p3 ft3">förbrukas</SPAN> </TD> <TD class="tr9 td141"><SPAN class="p50 ft3">för</SPAN> </TD> <TD class="tr9 td136"><SPAN class="p36 ft3">Om</SPAN> </TD> <TD colspan=2 class="tr9 td8"><SPAN class="p3 ft3">råtallolja</SPAN> </TD> <TD colspan=2 class="tr9 td8"><SPAN class="p3 ft3">förbrukas</SPAN> </TD> <TD colspan=3 class="tr9 td155"><SPAN class="p220 ft3">för</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr9 td50"><SPAN class="p33 ft3">ändamål som anges i 1</SPAN> </TD> <TD class="tr9 td116"><SPAN class="p31 ft3">§</SPAN> </TD> <TD class="tr9 td141"><SPAN class="p50 ft3"><NOBR><SPAN class="ft4">9</SPAN>–11</NOBR></SPAN> </TD> <TD colspan=8 class="tr9 td156"><SPAN class="p3 ft3">ändamål som anges i 1 § <SPAN class="ft4">9 </SPAN><NOBR><SPAN class="ft4">b</SPAN>–11</NOBR></SPAN> </TD> </TR> <TR> <TD class="tr8 td63"><SPAN class="p33 ft3">medges</SPAN> </TD> <TD colspan=2 class="tr8 td71"><SPAN class="p14 ft3">befrielse</SPAN> </TD> <TD class="tr8 td56"><SPAN class="p33 ft3">från</SPAN> </TD> <TD colspan=2 class="tr8 td60"><SPAN class="p50 ft3">energi-</SPAN> </TD> <TD class="tr8 td136"><SPAN class="p3 ft3">medges</SPAN> </TD> <TD colspan=2 class="tr8 td8"><SPAN class="p221 ft3">befrielse</SPAN> </TD> <TD class="tr8 td137"><SPAN class="p33 ft3">från</SPAN> </TD> <TD colspan=4 class="tr8 td140"><SPAN class="p220 ft3">energi-</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr9 td74"><SPAN class="p33 ft3">skatten med ett belopp som mot-</SPAN> </TD> <TD colspan=8 class="tr9 td156"><SPAN class="p3 ft3">skatten med ett belopp som mot-</SPAN> </TD> </TR> <TR> <TD class="tr9 td63"><SPAN class="p33 ft3">svarar</SPAN> </TD> <TD class="tr9 td134"><SPAN class="p31 ft3">den</SPAN> </TD> <TD colspan=3 class="tr9 td157"><SPAN class="p52 ft3">energiskatt</SPAN> </TD> <TD class="tr9 td141"><SPAN class="p50 ft3">och</SPAN> </TD> <TD class="tr9 td136"><SPAN class="p3 ft3">svarar</SPAN> </TD> <TD class="tr9 td52"><SPAN class="p52 ft3">den</SPAN> </TD> <TD colspan=3 class="tr9 td158"><SPAN class="p221 ft3">energiskatt</SPAN> </TD> <TD colspan=3 class="tr9 td155"><SPAN class="p220 ft3">och</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr8 td147"><SPAN class="p33 ft3">79 procent av</SPAN> </TD> <TD class="tr8 td135"><SPAN class="p3 ft3">den</SPAN> </TD> <TD colspan=3 class="tr8 td77"><SPAN class="p50 ft3">koldioxidskatt</SPAN> </TD> <TD colspan=2 class="tr8 td93"><SPAN class="p3 ft3">79 procent av</SPAN> </TD> <TD class="tr8 td81"><SPAN class="p1 ft3">den</SPAN> </TD> <TD colspan=5 class="tr8 td159"><SPAN class="p220 ft3">koldioxidskatt</SPAN> </TD> </TR> <TR> <TD colspan=14 class="tr9 td146"><SPAN class="p33 ft3">som tas ut på bränsle enligt 2 kap. som tas ut på bränsle enligt 2 kap.</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr3 td50"><SPAN class="p33 ft3">1 § första stycket 3 a.</SPAN> </TD> <TD class="tr3 td116"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr3 td141"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD colspan=4 class="tr3 td70"><SPAN class="p3 ft3">1 § första stycket 3 a.</SPAN> </TD> <TD class="tr3 td138"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr3 td139"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr3 td132"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr3 td133"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p222 ft21"><SPAN class="ft51">2 </SPAN>Senaste lydelse 2004:223.</P> <P class="p223 ft3">36</P> </DIV> <DIV id="page_37"> <P class="p224 ft8">Om råtallolja förbrukas för <SPAN class="ft7">Prop. 2007/08:121 </SPAN>ändamål som anges i 1 § 9 a eller <SPAN class="ft7">Bilaga 3</SPAN></P> <P class="p225 ft4">17 a, medges befrielse från energiskatten med ett belopp som motsvarar den energiskatt och 85 procent av den koldioxidskatt som tas ut på bränsle enligt 2 kap.</P> <P class="p226 ft4">1 § första stycket 3 a.</P> <P class="p227 ft8">Om råtallolja förbrukas för ändamål som anges i 1 § 17 b, medges befrielse från energiskatten med ett belopp som motsvarar 6 procent av den koldioxidskatt som tas ut på bränsle enligt 2 kap. 1 § första stycket 3 a.</P> <TABLE cellpadding=0 cellspacing=0 class="t31"> <TR> <TD class="tr4 td52"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr4 td160"><SPAN class="p228 ft3">3 §<SPAN class="ft15">3</SPAN></SPAN> </TD> <TD class="tr4 td141"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr4 td133"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr8 td52"><SPAN class="p67 ft3">Vid</SPAN> </TD> <TD class="tr8 td161"><SPAN class="p50 ft4">samtidig produktion av</SPAN> </TD> <TD class="tr8 td141"><SPAN class="p36 ft3">Vid</SPAN> </TD> <TD class="tr8 td141"><SPAN class="p3 ft4">annan</SPAN> </TD> <TD class="tr8 td133"><SPAN class="p15 ft9">kraftvärmeproduk-</SPAN> </TD> </TR> <TR> <TD class="tr9 td52"><SPAN class="p3 ft4">värme</SPAN> </TD> <TD class="tr9 td161"><SPAN class="p50 ft4">och skattepliktig elektrisk</SPAN> </TD> <TD colspan=3 class="tr9 td84"><SPAN class="p3 ft4">tion än som avses i 1 § 17 a</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr9 td14"><SPAN class="p50 ft4">kraft i en och samma process, när</SPAN> </TD> <TD colspan=3 class="tr9 td84"><SPAN class="p3 ft3">medges, för den del av bränslet</SPAN> </TD> </TR> <TR> <TD class="tr8 td52"><SPAN class="p3 ft4">den</SPAN> </TD> <TD class="tr8 td161"><SPAN class="p50 ft4">värme som uppkommer</SPAN> </TD> <TD colspan=3 class="tr8 td84"><SPAN class="p3 ft3">som förbrukas för framställning av</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr9 td14"><SPAN class="p53 ft9">nyttiggörs (kraftvärmeproduktion),</SPAN> </TD> <TD class="tr9 td141"><SPAN class="p3 ft3">värme,</SPAN> </TD> <TD colspan=2 class="tr9 td162"><SPAN class="p15 ft3">befrielse från energiskatt</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr9 td14"><SPAN class="p50 ft3">medges, för den del av bränslet</SPAN> </TD> <TD colspan=3 class="tr9 td84"><SPAN class="p3 ft4">med 100 procent och befrielse från</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr8 td14"><SPAN class="p229 ft3">som förbrukas för framställning av</SPAN> </TD> <TD colspan=2 class="tr8 td158"><SPAN class="p3 ft3">koldioxidskatt</SPAN> </TD> <TD class="tr8 td133"><SPAN class="p15 ft3">i den omfattning</SPAN> </TD> </TR> <TR> <TD class="tr8 td52"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td161"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr8 td84"><SPAN class="p3 ft3">som anges i andra <SPAN class="ft4">stycket</SPAN>.</SPAN> </TD> </TR> </TABLE> <P class="p230 ft3"><SPAN class="ft4">1.</SPAN><SPAN class="ft52">värme, befrielse från energiskatt </SPAN><SPAN class="ft4">och </SPAN>koldioxidskatt i den omfattning som anges i andra <SPAN class="ft4">och tredje styckena,</SPAN></P> <P class="p230 ft4"><SPAN class="ft4">2.</SPAN><SPAN class="ft53">skattepliktig elektrisk kraft, befrielse från 100 procent av energiskatten och 100 procent av koldioxidskatten.</SPAN></P> <TABLE cellpadding=0 cellspacing=0 class="t1"> <TR> <TD class="tr3 td121"><SPAN class="p231 ft3">Befrielse enligt första stycket <SPAN class="ft4">1</SPAN></SPAN> </TD> <TD colspan=3 class="tr3 td78"><SPAN class="p232 ft3">Befrielse enligt</SPAN> </TD> <TD class="tr3 td163"><SPAN class="p47 ft3">första</SPAN> </TD> <TD colspan=2 class="tr3 td58"><SPAN class="p15 ft3">stycket</SPAN> </TD> </TR> <TR> <TD class="tr9 td121"><SPAN class="p71 ft4"><SPAN class="ft3">medges från </SPAN>100 procent av</SPAN> </TD> <TD class="tr9 td42"><SPAN class="p189 ft3">medges</SPAN> </TD> <TD colspan=3 class="tr9 td164"><SPAN class="p3 ft4"><SPAN class="ft3">från </SPAN>19 procent</SPAN> </TD> <TD class="tr9 td165"><SPAN class="p3 ft4">av</SPAN> </TD> <TD class="tr9 td62"><SPAN class="p15 ft4">kol-</SPAN> </TD> </TR> <TR> <TD class="tr8 td121"><SPAN class="p231 ft3"><SPAN class="ft4">energiskatten</SPAN>, om elverknings-</SPAN> </TD> <TD colspan=2 class="tr8 td166"><SPAN class="p189 ft4">dioxidskatten,</SPAN> </TD> <TD colspan=4 class="tr8 td12"><SPAN class="p15 ft3">om elverknings-</SPAN> </TD> </TR> <TR> <TD class="tr9 td121"><SPAN class="p229 ft3">graden uppgår till <SPAN class="ft4">minst </SPAN>5 procent.</SPAN> </TD> <TD colspan=6 class="tr9 td167"><SPAN class="p189 ft3">graden uppgår till 5 procent. <SPAN class="ft4">Om</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr9 td121"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr9 td78"><SPAN class="p189 ft4">elverkningsgraden</SPAN> </TD> <TD colspan=2 class="tr9 td32"><SPAN class="p47 ft4">är högre</SPAN> </TD> <TD class="tr9 td62"><SPAN class="p15 ft4">än</SPAN> </TD> </TR> <TR> <TD class="tr8 td121"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD colspan=6 class="tr8 td167"><SPAN class="p189 ft4">5 procent, ökar den procentuella</SPAN> </TD> </TR> <TR> <TD class="tr9 td121"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD colspan=6 class="tr9 td167"><SPAN class="p189 ft4">befrielsen från koldioxidskatt med</SPAN> </TD> </TR> <TR> <TD class="tr9 td121"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD colspan=6 class="tr9 td167"><SPAN class="p189 ft4">sex gånger det antal procent-</SPAN> </TD> </TR> <TR> <TD class="tr8 td121"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td42"><SPAN class="p189 ft4">enheter</SPAN> </TD> <TD class="tr8 td64"><SPAN class="p33 ft4">som</SPAN> </TD> <TD colspan=4 class="tr8 td12"><SPAN class="p15 ft4">verkningsgraden</SPAN> </TD> </TR> <TR> <TD class="tr9 td121"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD colspan=6 class="tr9 td167"><SPAN class="p189 ft4">överstiger 5 procent till dess den</SPAN> </TD> </TR> <TR> <TD class="tr9 td121"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD colspan=6 class="tr9 td167"><SPAN class="p189 ft4">uppgår till 15 procent. Om elverk-</SPAN> </TD> </TR> <TR> <TD class="tr8 td121"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD colspan=6 class="tr8 td167"><SPAN class="p189 ft4">ningsgraden är 15 procent eller</SPAN> </TD> </TR> <TR> <TD class="tr9 td121"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td42"><SPAN class="p189 ft4">högre,</SPAN> </TD> <TD colspan=2 class="tr9 td168"><SPAN class="p3 ft4">medges</SPAN> </TD> <TD colspan=2 class="tr9 td32"><SPAN class="p3 ft4">befrielse</SPAN> </TD> <TD class="tr9 td62"><SPAN class="p15 ft4">från</SPAN> </TD> </TR> <TR> <TD class="tr9 td121"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD colspan=5 class="tr9 td95"><SPAN class="p189 ft9">79 procent av koldioxidskatten</SPAN> </TD> <TD class="tr9 td62"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td121"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr14 td42"><SPAN class="p232 ft4">.</SPAN> </TD> <TD class="tr14 td64"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr14 td169"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr14 td163"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr14 td165"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr14 td62"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p133 ft21"><SPAN class="ft27">3</SPAN><SPAN class="ft28">Senaste lydelse 2006:592.</SPAN></P> <P class="p233 ft3">37</P> </DIV> <DIV id="page_38"> <TABLE cellpadding=0 cellspacing=0 class="t32"> <TR> <TD colspan=9 class="tr7 td14"><SPAN class="p50 ft4">Befrielse enligt första stycket 1</SPAN> </TD> <TD class="tr7 td121"><SPAN class="p71 ft4">För bränsle som avses i 2 kap.</SPAN> </TD> <TD class="tr7 td73"><SPAN class="p3 ft3">Prop. 2007/08:121</SPAN> </TD> </TR> <TR> <TD class="tr9 td82"><SPAN class="p3 ft4">medges</SPAN> </TD> <TD colspan=2 class="tr9 td139"><SPAN class="p47 ft4">från</SPAN> </TD> <TD colspan=2 class="tr9 td134"><SPAN class="p231 ft4">19</SPAN> </TD> <TD colspan=3 class="tr9 td53"><SPAN class="p3 ft4">procent</SPAN> </TD> <TD class="tr9 td64"><SPAN class="p50 ft4">av</SPAN> </TD> <TD class="tr9 td121"><SPAN class="p71 ft4">1 § första stycket 3 b medges inte</SPAN> </TD> <TD class="tr9 td73"><SPAN class="p3 ft3">Bilaga 3</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr8 td77"><SPAN class="p3 ft4">koldioxidskatten,</SPAN> </TD> <TD class="tr8 td62"><SPAN class="p54 ft4">om</SPAN> </TD> <TD colspan=4 class="tr8 td76"><SPAN class="p50 ft4">elverknings-</SPAN> </TD> <TD class="tr8 td121"><SPAN class="p71 ft4">någon befrielse från skatt enligt</SPAN> </TD> <TD class="tr8 td73"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=9 class="tr9 td14"><SPAN class="p50 ft4">graden uppgår till 5 procent. Om</SPAN> </TD> <TD class="tr9 td121"><SPAN class="p234 ft9">denna paragraf.</SPAN> </TD> <TD class="tr9 td73"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr9 td170"><SPAN class="p3 ft4">elverkningsgraden är</SPAN> </TD> <TD colspan=2 class="tr9 td113"><SPAN class="p3 ft4">högre</SPAN> </TD> <TD class="tr9 td64"><SPAN class="p50 ft4">än</SPAN> </TD> <TD class="tr9 td121"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td73"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=9 class="tr8 td14"><SPAN class="p50 ft4">5 procent, ökar den procentuella</SPAN> </TD> <TD class="tr8 td121"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td73"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=9 class="tr9 td14"><SPAN class="p50 ft4">befrielsen från koldioxidskatt med</SPAN> </TD> <TD class="tr9 td121"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td73"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=9 class="tr9 td14"><SPAN class="p50 ft4">sex gånger det antal procent-</SPAN> </TD> <TD class="tr9 td121"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td73"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr8 td82"><SPAN class="p3 ft4">enheter</SPAN> </TD> <TD colspan=2 class="tr8 td139"><SPAN class="p33 ft4">som</SPAN> </TD> <TD class="tr8 td6"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD colspan=5 class="tr8 td78"><SPAN class="p50 ft9">verkningsgraden</SPAN> </TD> <TD class="tr8 td121"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td73"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=9 class="tr9 td14"><SPAN class="p50 ft4">överstiger 5 procent till dess den</SPAN> </TD> <TD class="tr9 td121"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td73"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=9 class="tr9 td14"><SPAN class="p50 ft4">uppgår till 15 procent. Om elverk-</SPAN> </TD> <TD class="tr9 td121"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td73"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr8 td171"><SPAN class="p3 ft4">ningsgraden</SPAN> </TD> <TD colspan=2 class="tr8 td172"><SPAN class="p47 ft4">är</SPAN> </TD> <TD colspan=3 class="tr8 td173"><SPAN class="p3 ft9">15 procent</SPAN> </TD> <TD colspan=2 class="tr8 td82"><SPAN class="p50 ft4">eller</SPAN> </TD> <TD class="tr8 td121"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td73"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr9 td82"><SPAN class="p3 ft4">högre,</SPAN> </TD> <TD colspan=3 class="tr9 td83"><SPAN class="p3 ft4">medges</SPAN> </TD> <TD colspan=3 class="tr9 td173"><SPAN class="p33 ft4">befrielse</SPAN> </TD> <TD class="tr9 td174"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td64"><SPAN class="p50 ft4">från</SPAN> </TD> <TD class="tr9 td121"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td73"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=9 class="tr9 td14"><SPAN class="p3 ft4">79 procent av koldioxidskatten.</SPAN> </TD> <TD class="tr9 td121"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td73"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr8 td82"><SPAN class="p36 ft4">Såvitt</SPAN> </TD> <TD colspan=2 class="tr8 td139"><SPAN class="p54 ft4">avser</SPAN> </TD> <TD colspan=6 class="tr8 td175"><SPAN class="p50 ft4">råtallolja medges</SPAN> </TD> <TD class="tr8 td121"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td73"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr9 td82"><SPAN class="p3 ft4">befrielse</SPAN> </TD> <TD colspan=2 class="tr9 td139"><SPAN class="p52 ft4">från</SPAN> </TD> <TD colspan=4 class="tr9 td125"><SPAN class="p33 ft4">energiskatt</SPAN> </TD> <TD colspan=2 class="tr9 td82"><SPAN class="p50 ft4">enligt</SPAN> </TD> <TD class="tr9 td121"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td73"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr9 td171"><SPAN class="p3 ft4"><NOBR>första–tredje</NOBR></SPAN> </TD> <TD class="tr9 td176"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr9 td63"><SPAN class="p189 ft4">styckena</SPAN> </TD> <TD colspan=2 class="tr9 td113"><SPAN class="p31 ft4">med</SPAN> </TD> <TD class="tr9 td64"><SPAN class="p50 ft4">ett</SPAN> </TD> <TD class="tr9 td121"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td73"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=9 class="tr8 td14"><SPAN class="p50 ft4">belopp som motsvarar den sam-</SPAN> </TD> <TD class="tr8 td121"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td73"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=9 class="tr9 td14"><SPAN class="p50 ft4">manlagda energiskatt och kol-</SPAN> </TD> <TD class="tr9 td121"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td73"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=9 class="tr9 td14"><SPAN class="p50 ft9">dioxidskatt som skulle ha medgetts</SPAN> </TD> <TD class="tr9 td121"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td73"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=9 class="tr8 td14"><SPAN class="p50 ft4">för bränsle enligt 2 kap. 1 § första</SPAN> </TD> <TD class="tr8 td121"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td73"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr9 td171"><SPAN class="p3 ft4">stycket 3 a.</SPAN> </TD> <TD class="tr9 td176"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td6"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td62"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td5"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td116"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td174"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td64"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td121"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td73"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=9 class="tr9 td14"><SPAN class="p50 ft4">Fördelning av bränslet som för-</SPAN> </TD> <TD class="tr9 td121"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td73"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=9 class="tr8 td14"><SPAN class="p50 ft4">brukas för framställning av värme</SPAN> </TD> <TD class="tr8 td121"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td73"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=9 class="tr9 td14"><SPAN class="p50 ft4">respektive elektrisk kraft skall ske</SPAN> </TD> <TD class="tr9 td121"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td73"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=9 class="tr9 td14"><SPAN class="p50 ft4">genom proportionering i för-</SPAN> </TD> <TD class="tr9 td121"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td73"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=9 class="tr8 td14"><SPAN class="p50 ft4">hållande till respektive energi-</SPAN> </TD> <TD class="tr8 td121"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td73"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=9 class="tr9 td14"><SPAN class="p50 ft4">produktion. Detsamma gäller om</SPAN> </TD> <TD class="tr9 td121"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td73"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=9 class="tr9 td14"><SPAN class="p50 ft4">elektrisk kraft framställs i en</SPAN> </TD> <TD class="tr9 td121"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td73"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr8 td77"><SPAN class="p3 ft4">sammankopplad</SPAN> </TD> <TD colspan=4 class="tr8 td40"><SPAN class="p189 ft4">anläggning</SPAN> </TD> <TD class="tr8 td64"><SPAN class="p50 ft4">vid</SPAN> </TD> <TD class="tr8 td121"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td73"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr9 td82"><SPAN class="p3 ft4">samtidig</SPAN> </TD> <TD colspan=5 class="tr9 td177"><SPAN class="p235 ft4">kraftvärme-</SPAN> </TD> <TD colspan=3 class="tr9 td171"><SPAN class="p50 ft9">respektive</SPAN> </TD> <TD class="tr9 td121"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td73"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=9 class="tr9 td14"><SPAN class="p50 ft9">kondenskraftproduktion. Om olika</SPAN> </TD> <TD class="tr9 td121"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td73"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=9 class="tr8 td14"><SPAN class="p50 ft4">bränslen förbrukas skall propor-</SPAN> </TD> <TD class="tr8 td121"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td73"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=9 class="tr9 td14"><SPAN class="p50 ft4">tioneringen avse varje bränsle för</SPAN> </TD> <TD class="tr9 td121"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td73"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr9 td82"><SPAN class="p3 ft4">sig.</SPAN> </TD> <TD class="tr9 td116"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td176"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td6"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td62"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td5"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td116"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td174"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td64"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td121"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td73"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=9 class="tr8 td14"><SPAN class="p50 ft4">För bränsle som avses i 2 kap.</SPAN> </TD> <TD class="tr8 td121"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td73"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=9 class="tr9 td14"><SPAN class="p50 ft4">1 § första stycket 3 b och som</SPAN> </TD> <TD class="tr9 td121"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td73"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr9 td171"><SPAN class="p3 ft4">förbrukas</SPAN> </TD> <TD class="tr9 td176"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td6"><SPAN class="p236 ft9">vid</SPAN> </TD> <TD class="tr9 td62"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD colspan=4 class="tr9 td76"><SPAN class="p50 ft4">kraftvärme-</SPAN> </TD> <TD class="tr9 td121"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td73"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr8 td171"><SPAN class="p3 ft4">produktion</SPAN> </TD> <TD colspan=3 class="tr8 td178"><SPAN class="p237 ft4">medges</SPAN> </TD> <TD colspan=2 class="tr8 td137"><SPAN class="p189 ft4">inte</SPAN> </TD> <TD colspan=2 class="tr8 td82"><SPAN class="p50 ft9">någon</SPAN> </TD> <TD class="tr8 td121"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td73"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=9 class="tr9 td14"><SPAN class="p50 ft4">befrielse från skatt enligt denna</SPAN> </TD> <TD class="tr9 td121"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td73"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr9 td171"><SPAN class="p3 ft4">paragraf.</SPAN> </TD> <TD colspan=4 class="tr9 td71"><SPAN class="p39 ft4">Detsamma</SPAN> </TD> <TD class="tr9 td116"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr9 td82"><SPAN class="p50 ft4">gäller</SPAN> </TD> <TD class="tr9 td121"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td73"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=9 class="tr8 td14"><SPAN class="p50 ft4">bränslen som förbrukas för fram-</SPAN> </TD> <TD class="tr8 td121"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td73"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=9 class="tr9 td14"><SPAN class="p50 ft4">ställning av ånga eller hetvatten</SPAN> </TD> <TD class="tr9 td121"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td73"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=9 class="tr9 td14"><SPAN class="p50 ft4">som tappas av från ång- eller</SPAN> </TD> <TD class="tr9 td121"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td73"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=9 class="tr8 td14"><SPAN class="p50 ft9">hetvattensystemet före ångturbinen</SPAN> </TD> <TD class="tr8 td121"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td73"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=9 class="tr9 td14"><SPAN class="p50 ft4">eller annan utrustning för ut-</SPAN> </TD> <TD class="tr9 td121"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td73"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=9 class="tr9 td14"><SPAN class="p50 ft4">vinning av mekanisk energi ur</SPAN> </TD> <TD class="tr9 td121"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr9 td73"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr8 td82"><SPAN class="p3 ft4">ånga</SPAN> </TD> <TD colspan=2 class="tr8 td139"><SPAN class="p54 ft4">eller</SPAN> </TD> <TD class="tr8 td6"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr8 td173"><SPAN class="p189 ft4">hetvatten</SPAN> </TD> <TD class="tr8 td174"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td64"><SPAN class="p50 ft4">vid</SPAN> </TD> <TD class="tr8 td121"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr8 td73"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr3 td170"><SPAN class="p3 ft4">kraftvärmeproduktion.</SPAN> </TD> <TD class="tr3 td116"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr3 td174"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr3 td64"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr3 td121"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr3 td73"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr2 td82"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr2 td116"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr2 td176"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr2 td6"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr2 td62"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr2 td5"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr2 td116"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr2 td174"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr2 td64"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr2 td121"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr2 td73"><SPAN class="p238 ft3">38</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="page_39"> <DIV id="id_1"> <DIV id="id_1_1"> <P class="p239 ft7">Skattebefrielse enligt 1 § 7 gäller också för bränsle som avses</P> </DIV> <DIV id="id_1_2"> <TABLE cellpadding=0 cellspacing=0 class="t33"> <TR> <TD class="tr7 td179"><SPAN class="p3 ft4">3 a §</SPAN> </TD> <TD class="tr7 td180"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr7 td181"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr7 td87"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> <TD class="tr7 td12"><SPAN class="p3 ft3">Prop. 2007/08:121</SPAN> </TD> </TR> <TR> <TD class="tr9 td179"><SPAN class="p36 ft4">Om</SPAN> </TD> <TD class="tr9 td180"><SPAN class="p3 ft9">råtallolja</SPAN> </TD> <TD class="tr9 td181"><SPAN class="p36 ft4">förbrukas</SPAN> </TD> <TD class="tr9 td87"><SPAN class="p71 ft4">för</SPAN> </TD> <TD class="tr9 td12"><SPAN class="p3 ft3">Bilaga 3</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr8 td121"><SPAN class="p3 ft4">ändamål som avses i 3 §, medges</SPAN> </TD> <TD class="tr8 td12"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr9 td121"><SPAN class="p3 ft4">befrielse från energiskatt med ett</SPAN> </TD> <TD class="tr9 td12"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr9 td179"><SPAN class="p3 ft4">belopp</SPAN> </TD> <TD class="tr9 td180"><SPAN class="p67 ft4">som</SPAN> </TD> <TD class="tr9 td181"><SPAN class="p3 ft4">motsvarar</SPAN> </TD> <TD class="tr9 td87"><SPAN class="p71 ft4">den</SPAN> </TD> <TD class="tr9 td12"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr8 td182"><SPAN class="p3 ft4">sammanlagda</SPAN> </TD> <TD class="tr8 td181"><SPAN class="p189 ft4">befrielse</SPAN> </TD> <TD class="tr8 td87"><SPAN class="p71 ft4">från</SPAN> </TD> <TD class="tr8 td12"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr9 td121"><SPAN class="p3 ft4">energiskatt och koldioxidskatt som</SPAN> </TD> <TD class="tr9 td12"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr9 td121"><SPAN class="p3 ft4">skulle ha medgetts för bränsle</SPAN> </TD> <TD class="tr9 td12"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr14 td121"><SPAN class="p3 ft4">enligt 2 kap. 1 § första stycket 3 a.</SPAN> </TD> <TD class="tr14 td12"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p240 ft4">3 b §</P> <P class="p241 ft4">Vid samtidig produktion av värme och skattepliktig elektrisk kraft i en och samma process, när den värme som uppkommer nyttiggörs, ska fördelning av bränslet som förbrukas för framställning av värme, skattepliktig elektrisk kraft respektive sådan elektrisk kraft som inte är skattepliktig ske genom proportionering i förhållande till respektive energiproduktion. Om olika bränslen förbrukas, ska proportioneringen avse varje bränsle för sig.</P> <P class="p242 ft8">Om det förutom sådan elproduktion som nämns i första stycket också sker samtidig kondenskraftproduktion från samma bränsle, ska bränslet fördelas också på kondenskraftproduktionen.</P> <P class="p243 ft4">3 c §</P> <P class="p244 ft4">För bränslen som förbrukas för framställning av ånga eller hetvatten som tappas av från ång- eller hetvattensystemet före ångturbinen eller annan utrustning för utvinning av mekanisk energi ur ånga eller hetvatten vid kraftvärmeproduktion medges inte någon befrielse från skatt enligt 1 § 17 a eller 3 §<SPAN class="ft3">.</SPAN></P> <P class="p245 ft3">4 §<SPAN class="ft15">4</SPAN></P> <P class="p246 ft7">Skattebefrielse enligt 1 § 7 gäller också för bränsle som avses</P> </DIV> </DIV> <DIV id="id_2"> <P class="p88 ft21"><SPAN class="ft27">4</SPAN><SPAN class="ft28">Senaste lydelse 2006:592.</SPAN></P> <P class="p89 ft3">39</P> </DIV> </DIV> <DIV id="page_40"> <DIV id="p40dimg1"> <INGENBILD zsrc="GV0312140x1.jpg/" id="p40img1"> </DIV> <DIV id="id_1"> <DIV id="id_1_1"> <P class="p177 ft7">i 2 kap. 1 § första stycket 3 b vid framställning av skattepliktig elektrisk kraft i en gasturbinanläggning som har en sammanlagd installerad generatoreffekt av minst fem megawatt.</P> </DIV> <DIV id="id_1_2"> <P class="p177 ft3">i 2 kap. 1 § första stycket 3 b vid framställning av skattepliktig elektrisk kraft i en gasturbinanläggning som har en sammanlagd installerad generatoreffekt av minst fem megawatt, <SPAN class="ft4">under förutsättning att värme inte samtidigt nyttiggörs</SPAN>.</P> </DIV> <DIV id="id_1_3"> <P class="p16 ft7">Prop. 2007/08:121 Bilaga 3</P> </DIV> </DIV> <DIV id="id_2"> <P class="p16 ft3">5 §<SPAN class="ft15">5</SPAN></P> </DIV> <DIV id="id_3"> <DIV id="id_3_1"> <P class="p81 ft3">De begränsningar av skattebefrielsen i 1 § och 3 § <SPAN class="ft4">sjätte </SPAN>stycket som gäller bensin och bränsle som avses i 2 kap. 1 § första stycket 3 b <SPAN class="ft4">skall </SPAN>även gälla för bränsle som avses i 2 kap. 3 och 4 §§ och som beskattas på samma sätt.</P> </DIV> <DIV id="id_3_2"> <P class="p81 ft3">De begränsningar av skattebefrielsen i 1 § och 3 § <SPAN class="ft4">tredje </SPAN>stycket som gäller bensin och bränsle som avses i 2 kap. 1 § första stycket 3 b <SPAN class="ft4">ska </SPAN>även gälla för bränsle som avses i 2 kap. 3 och 4 §§ och som beskattas på samma sätt.</P> </DIV> </DIV> <DIV id="id_4"> <P class="p247 ft10"><SPAN class="ft31">11</SPAN><SPAN class="ft32">kap.</SPAN></P> <P class="p248 ft3">10 §<SPAN class="ft15">6</SPAN></P> <TABLE cellpadding=0 cellspacing=0 class="t34"> <TR> <TD class="tr14 td14"><SPAN class="p50 ft3">Avdrag får göras även för</SPAN> </TD> <TD class="tr14 td84"><SPAN class="p15 ft3">Avdrag får göras även för</SPAN> </TD> </TR> <TR> <TD class="tr9 td14"><SPAN class="p50 ft3">energiskatt och koldioxidskatt på</SPAN> </TD> <TD class="tr9 td84"><SPAN class="p15 ft3">energiskatt och koldioxidskatt på</SPAN> </TD> </TR> <TR> <TD class="tr9 td14"><SPAN class="p50 ft3">bränsle som förbrukats på ett sätt</SPAN> </TD> <TD class="tr9 td84"><SPAN class="p15 ft3">bränsle som förbrukats på ett sätt</SPAN> </TD> </TR> <TR> <TD class="tr8 td14"><SPAN class="p50 ft3">som ger rätt till skattebefrielse en-</SPAN> </TD> <TD class="tr8 td84"><SPAN class="p15 ft3">som ger rätt till skattebefrielse en-</SPAN> </TD> </TR> <TR> <TD class="tr9 td14"><SPAN class="p3 ft3">ligt 6 a kap. 1 § 7 och 3 <SPAN class="ft4">och </SPAN>4 §§.</SPAN> </TD> <TD class="tr9 td84"><SPAN class="p3 ft3">ligt 6 a kap. 1 § 7 och <NOBR>3<SPAN class="ft4">–</SPAN>4</NOBR> §§.</SPAN> </TD> </TR> <TR> <TD class="tr9 td14"><SPAN class="p50 ft3">Avdrag enligt första stycket får</SPAN> </TD> <TD class="tr9 td84"><SPAN class="p15 ft3">Avdrag enligt första stycket får</SPAN> </TD> </TR> <TR> <TD class="tr8 td14"><SPAN class="p50 ft3">göras endast i den mån avdrag inte</SPAN> </TD> <TD class="tr8 td84"><SPAN class="p15 ft3">göras endast i den mån avdrag inte</SPAN> </TD> </TR> <TR> <TD class="tr9 td14"><SPAN class="p50 ft3">gjorts enligt 7 kap. 1 § första</SPAN> </TD> <TD class="tr9 td84"><SPAN class="p15 ft3">gjorts enligt 7 kap. 1 § första</SPAN> </TD> </TR> <TR> <TD class="tr9 td14"><SPAN class="p50 ft3">stycket 4 i fall som avses i 6 a kap.</SPAN> </TD> <TD class="tr9 td84"><SPAN class="p15 ft3">stycket 4 i fall som avses i 6 a kap.</SPAN> </TD> </TR> <TR> <TD class="tr8 td14"><SPAN class="p3 ft3">1 § 7 eller 3 <SPAN class="ft4">eller </SPAN>4 §.</SPAN> </TD> <TD class="tr8 td84"><SPAN class="p3 ft3">1 § 7 eller 3, 3 a, 3 b, 3 c eller 4 §<SPAN class="ft4">.</SPAN></SPAN> </TD> </TR> </TABLE> <P class="p92 ft3">Den som yrkesmässigt levererar elektrisk kraft som i Sverige framställts i ett vindkraftverk får göra avdrag med ett belopp som svarar mot 13 öre per kilowattimme om kraftverket är placerat på havsbotten eller på Vänerns botten. För annan placering får avdrag göras motsvarande 2 öre per kilowattimme. Avdragsrätten upphör dock när den sammanlagda elproduktionen i vindkraftverket uppgår till 20 000 kilowattimmar per installerad kilowatt enligt elgeneratorns märkeffekt.</P> <P class="p249 ft5">Denna lag träder i kraft den 1 juli 2008. Äldre bestämmelser gäller fortfarande för förhållanden som hänför sig till tiden före ikraftträdandet.</P> <P class="p250 ft21"><SPAN class="ft22">5</SPAN><SPAN class="ft23">Senaste lydelse 2006:1508.</SPAN></P> <P class="p23 ft34"><SPAN class="ft22">6</SPAN><SPAN class="ft49">Senaste lydelse 2007:1168.</SPAN></P> <P class="p38 ft3">40</P> </DIV> </DIV> <DIV id="page_41"> <TABLE cellpadding=0 cellspacing=0 class="t26"> <TR> <TD class="tr7 td119"></TD> <TD rowspan=2 class="tr2 td120"><SPAN class="p3 ft1">Lagrådets yttrande</SPAN> </TD> <TD class="tr7 td12"><SPAN class="p3 ft3">Prop. 2007/08:121</SPAN> </TD> </TR> <TR> <TD class="tr18 td119"></TD> <TD rowspan=2 class="tr14 td12"><SPAN class="p3 ft3">Bilaga 4</SPAN> </TD> </TR> <TR> <TD class="tr20 td119"></TD> <TD class="tr20 td120"><SPAN class="p3 ft50">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr1 td119"></TD> <TD class="tr1 td120"><SPAN class="p3 ft3">Utdrag ur protokoll vid sammanträde <NOBR>2008-03-11</NOBR></SPAN> </TD> <TD class="tr1 td12"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr21 td119"></TD> <TD class="tr21 td120"><SPAN class="p3 ft3"><SPAN class="ft10">Närvarande: </SPAN>F.d. justitierådet Bo Svensson, regeringsrådet Nils Dexe</SPAN> </TD> <TD class="tr21 td12"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr14 td119"></TD> <TD class="tr14 td120"><SPAN class="p3 ft3">och f.d. justitieombudsmannen <NOBR>Nils-Olof</NOBR> Berggren.</SPAN> </TD> <TD class="tr14 td12"><SPAN class="p3 ft2">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p251 ft39">Nedsatt koldioxidskatt för bränslen som förbrukas i anläggningar som omfattas av EU:s handel med utsläppsrätter</P> <P class="p252 ft7">Enligt en lagrådsremiss den 28 februari 2008 (Finansdepartementet) har regeringen beslutat inhämta Lagrådets yttrande över förslag till</P> <P class="p88 ft3">lag om ändring i lagen (1994:1776) om skatt på energi.</P> <P class="p253 ft7">Förslaget har inför Lagrådet föredragits av kanslirådet Björn Strenger och ämnesrådet Lars Lundholm.</P> <P class="p254 ft3"><SPAN class="ft42">Lagrådet</SPAN> lämnar förslaget utan erinran.</P> <P class="p255 ft3">41</P> </DIV> <DIV id="page_42"> <DIV id="p42dimg1"> <INGENBILD zsrc="GV0312142x1.jpg/" id="p42img1"> </DIV> <DIV> <DIV id="id_1"> <P class="p16 ft1">Finansdepartementet</P> <P class="p195 ft3">Utdrag ur protokoll vid regeringssammanträde den 19 mars 2008</P> <P class="p256 ft7">Närvarande: Statsministern Reinfeldt, statsråden Olofsson, Odell, Ask, Husmark Pehrsson, Leijonborg, Larsson, Erlandsson, Torstensson, Hägglund, Björklund, Littorin, Borg, Malmström, Billström, Adelsohn Liljeroth, Tolgfors, Björling</P> <P class="p151 ft3">Föredragande: statsrådet Borg</P> <P class="p257 ft7">Regeringen beslutar proposition 2007/08:121 Nedsatt koldioxidskatt för bränslen som förbrukas i anläggningar som omfattas av EU:s handel med utsläppsrätter</P> </DIV> <DIV id="id_2"> <P class="p16 ft3">Prop. 2007/08:121</P> <P class="p139 ft3">42</P> </DIV> </DIV> </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 lag om ändring i lagen (1994:1776) om skatt på energi. Delvis bifall Delvis bifall 2007/08:SkU27 ? Röstning B Bordläggning 2008-03-20 00:00:00 inträffat 2 hanvisning INL Inlämning 2008-03-20 00:00:00 inträffat 60 hantering REG Registrering 2008-03-20 00:00:00 inträffat 70 hantering HÄN Hänvisning 2008-03-25 00:00:00 inträffat 3 hanvisning MOT Motionstid slutar 2008-04-04 00:00:00 inträffat 4 hanvisning inlamnatav Inlämnat av Finansdepartementet 2014-11-24 05:03:31 statustext statustext Ärendet är avslutat GV03121 2017-10-19 16:33:14 tilldelat Tilldelat Skatteutskottet 2014-11-24 05:03:31 GV03121 prop_200708__121.pdf 260712 pdf Nedsatt koldioxidskatt för bränslen som förbrukas i anläggningar som omfattas av EU:s handel med utsläppsrätter https://data.riksdagen.se/fil/702BA17C-5AE4-4DF9-8266-F465DD137421 behandlas_i 2007/08:SkU27 GV01SkU27 bet 2007/08 SkU27 Nedsatt koldioxidskatt för bränslen som förbrukas i anläggningar som omfattas av EU:s handel med utsläppsrätter Betänkande följdmotion av Helena Leander m.fl. (MP)<br/> med anledning av prop. 2007/08:121<br/> Nedsatt koldioxidskatt för bränslen som förbrukas i anläggningar som omfattas av EU:s handel med utsläppsrätter GV02Sk30 mot 2007/08 Sk30 Nedsatt koldioxidskatt för bränslen som förbrukas i anläggningar som omfattas av EU:s handel med utsläppsrätter av Helena Leander m.fl. (MP) Motion