Internal Law 6 Finance 64 Taxation
Droit interne 6 Finances 64 Impôts

641.711 Ordinance of 30 November 2012 for the Reduction of CO2 Emissions (CO2 Ordinance)

641.711 Ordonnance du 30 novembre 2012 sur la réduction des émissions de CO2 (Ordonnance sur le CO2)

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Art. 146 Refund of the CO2 levy

1 The FOCBS may on request provisionally refund the CO2 levy if the installation operator:

a.
was subject to a reduction obligation in the years 2008–2012; and
b.
has reported to the FOEN its obligation to participate in the ETS from 2013, or submitted an application for determination of its reduction obligation or its participation in the ETS from 2013.

2 If an installation operator fails to fulfil the requirements for participation in the ETS or if its application for a determination of its reduction obligation is rejected, then it must fully repay the refunded amounts with interest.

Art. 145

382 Abrogé par le ch. I de l’O du 13 nov. 2019avec effet au 1er janv. 2020 (RO 2019 4335).

 

This document is not an official publication. Only the publication of the Federal Chancellery is legally binding.
Ceci n’est pas une publication officielle. Seule la publication opérée par la Chancellerie fédérale fait foi. Ordonnance sur les publications officielles, OPubl.