The Act sets rules on the taxation of electrical power, energy production and other fuels used for energy. The Act implements EU regulations with regard to the import to Sweden from third countries (article 4.6 of Council Directive 2008/118/EC of 16 December 2008) as well as export to third countries from Sweden or via another EU country. The Act consists of 12 Chapters: Scope (1); Energy and carbon tax on fuels (2); Sulphur tax (3); Deferral procedures (3a); Tax liability (4); Chargeable instances (5); Proceedings for taxation and document processing for fuel transfer suspension procedure (6); Exempted uses (6a); Deductions (7); Tax exempt customers (8); Tax refunds (9); Penalties for unauthorized use of marked oil (10); Energy taxation on electrical power (11); Appeals (12).
Швеция · 1994-12-20