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. 146o Emissions and measures target in the event of an extension of the reduction obligation in accordance with Article 31 paragraph 1ter of the CO2 Act

1 The emissions target for a reduction obligation that has been extended to the end of 2024 includes the total volume of greenhouse gases that the operator may emit by the end of 2024.

2 The reduction course in accordance with Article 67 shall be continued until 2024 in the event of an extension of the reduction obligation. The starting point is the interim target for 2021. The annual reduction amounts to 2 per cent.

3 The measures target for a reduction obligation that is extended to the end of 2024 shall include the total volume reduction of greenhouse gases that the operator must achieve by the end of 2024 by means of measures. This shall be calculated by multiplying the current measures target by 2.

4 To achieve the measures target, the installation operator may adopt new monitoring measures in accordance with Article 72 that are approved by the FOEN.

5 A reduction obligation that is extended in accordance with paragraphs 1 or 3 includes the greenhouse gas emissions of all installations currently involved in the reduction obligation. Operators of installations in accordance with Article 66 paragraph 3 may be exempted provided their installations do not cause more than 5 per cent of joint greenhouse gas emissions in 2021.

Art. 146n Remboursement provisoire de la taxe sur le CO2 payée en 2022

1 L’OFDF peut, sur demande, rembourser provisoirement la taxe sur le CO2 aux exploitants d’installations ayant pris un engagement de réduction qui ont déposé une demande de prolongation de l’engagement de réduction en vertu de l’art. 31, al. 1ter, de la loi sur le CO2.

2 Les exploitants doivent restituer les sommes remboursées provisoirement, intérêts compris, si leur engagement de réduction n’est pas rempli.

 

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.