Law (2008:205) On The Bearing Tax On Aviation Gasoline

Original Language Title: Lag (2008:205) om lagerskatt på flygbensin

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Read the untranslated law here: http://rkrattsbaser.gov.se/sfst?bet=2008:205

section 1 of the 1 July 2008 holds the aviation gasoline (CN code

2710 11 31) shall pay to the State inventory tax under this law.



section 2 of the Inventory tax is charged for aviation gasoline as before 1 July 2008

has been purchased exempt from tax under 6 a kap. 1 article 5 and

Chapter 8. section 1 of the Act (1994:1776) on tax on energy.



The first paragraph does not apply to gasoline that is intended to

consumed in aircraft engines in testing Bay or in similar

device.



Layer cat is taken out only for the portion of the gasoline that

exceeding 1 000 litres and stored otherwise than in a

aircraft.



section 3 Ply tax is charged with the amount provided for aviation gasoline in

Chapter 2. Article 1, first subparagraph 1 or 2 Act (1994:1776) on tax

on energy.



section 4 of The who is obligated to pay to the bearing to the cat

the tax authority shall account for its possession of aviation gasoline as

to be taxed under this Act in such a special

tax return referred to in Chapter 10. paragraph 32 (a)

Russian tax authority Registration Act (1997:483).



The Declaration shall be submitted to the tax authority

last modified on 26 August 2008.



Otherwise, apply the provisions of the law on the Russian tax authority registration



1. the obligation to submit a tax return in 10 chapters,



2. tax assessment in Chapter 11,



3. liability for tax in Chapter 12,



4. exemption from payment obligation in chapter 13,



5. investigation of tax cases in 14 chapters,



6. penalties and late payment fee in 15 chapters,



7. payment of taxes in 16 chapters,



8. deferment of payment of taxes in chapter 17, section,



9. refund of tax in 18 chapters,



10. interest in chapter 19,



11. the recovery in 20 chapters,



12. the review in chapter 21,



13. Appeals in 22 chapters, and



14. other provisions of Chapter 23.