Abbreviated form of legal source(s)
● Act 1994:1776
● Act 2010:598
Description of support scheme
In Sweden, energy and carbon dioxide taxes are levied on the supply, import and production of fossil fuels. There are special tax deduction rules for biofuels.
Addressees
Suppliers, importers and producers of RES fuels are exempt from paying these taxes (Chapter 4 Art 1 Act 1994:1776).
Competent authority
Swedish Tax Authority