Economic crime report 2004 - Ekobrottsmyndigheten

tion, normally at the retail level, does taxation come into play. Approved
warehousers and registered consignees have the exclusive right to handle
products under suspension.
Table 4
Assessed selective taxes, 2003, SEK billion 2
Type of tax
Energy 60.4
Environment 3.4
Alcohol and tobacco 19.2
Advertising 0.8
Lottery and gaming 1.2
Other 3.4
Total 88.3
Table 4 shows the taxes administered by the special tax office in Ludvika.
Risk Areas
The selective purchase tax is often many times greater than the value of
the good itself. That is particularly the case of Sweden, where taxes are
higher than in many other EU countries. As a result, there is a considerable
danger of various types of evasion.
Following is a discussion of the risks linked to alcohol, tobacco products
and mineral oil. These taxes, which represent large revenues, are in the
spotlight as the EU expands.
Alcohol and Tobacco
Following the establishment of a minimum tax on tobacco products by
the EU, all current Member States impose a fairly high rate. Thus only a
relatively small amount of tax evasion has been detected in trade among
the various EU countries so far. Most evasion related to tobacco products
stems from smuggling to and from non-EU countries, such as from and
through the Baltic states. Swedish Customs is presently in charge of such
matters.
2.
2003 annual report of SKV and the Enforcement Service.
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