1 Any person who imports volatile organic compounds or any person who, as a manufacturer, puts such compounds into circulation or uses them himself must pay an incentive tax to the Confederation.
2 The import of such compounds in paints and varnishes is also subject to the tax. The Federal Council may make the import of such compounds in other mixtures or articles subject to the tax if the quantities of these compounds are such as to pollute the environment to a considerable extent or if these compounds account for a significant proportion of the cost of the product.
3 Volatile organic compounds are exempt from the tax if:
4 The Federal Council may grant tax relief to the extent of the additional costs incurred for volatile organic compounds which are so used or treated that their emissions are reduced to substantially below the legal requirements.
5 The Federal Council may exempt volatile organic compounds that are not environmentally hazardous from the tax.
6 The tax rate amounts to a maximum of five francs per kilogram of volatile organic compounds, plus a surcharge to take account of inflation from the date on which this provision comes into force.
7 The Federal Council sets the rate of the tax with reference to air quality objectives, taking special account of:
8 The Federal Council shall introduce the tax in stages and set the timetable and the rate for each stage in advance.
9 The revenue from the tax, including interest and under deduction of implementation costs, is shared equally among the population. The Federal Council regulates the distribution procedure. It may instruct the cantons, public corporations or private individuals to make the distribution.
1 Tgi che importescha cumposiziuns organicas svapurantas u tgi che metta en circulaziun u dovra sez talas substanzas sco producent, paja ina taxa directiva a la Confederaziun.
2 Suttamess a la taxa è er l’import da talas substanzas en colurs ed en vernischs. Il Cussegl federal po suttametter a la taxa l’import da talas substanzas en ulteriuras maschaidas ed en ulteriurs objects, sche la quantitad da las substanzas è relevanta per la contaminaziun da l’ambient u sche la part dals custs da questas substanzas è considerabla.
3 Liberadas da la taxa èn cumposiziuns organicas svapurantas che:
4 Sche cumposiziuns organicas svapurantas vegnan duvradas u tractadas uschia, che lur emissiuns vegnan limitadas bler pli fitg che prescrit tenor las pretensiuns legalas, po il Cussegl federal liberar quellas da la taxa en la dimensiun dals custs supplementars impundids.
5 Il Cussegl federal po liberar da la taxa cumposiziuns organicas svapurantas che n’èn betg privlusas per l’ambient.
6 La tariffa da la taxa importa maximalmain 5 francs per kilogram da cumposiziuns organicas svapurantas, plus la chareschia a partir da l’entrada en vigur da questa disposiziun.
7 Il Cussegl federal fixescha la tariffa da la taxa en vista a las finamiras dal mantegniment da l’aria pura e resguarda en quest connex particularmain:
8 Il Cussegl federal introducescha la taxa en plirs pass e fixescha ordavant l’urari e la procentuala per ils singuls pass.
9 Il retgav da la taxa, inclusiv ils tschains, vegn repartì en moda eguala sin la populaziun suenter la deducziun dals custs d’execuziun. Il Cussegl federal regla las premissas e la procedura da la repartiziun. El po incumbensar ils chantuns, corporaziuns da dretg public u persunas privatas cun la repartiziun.
This document is not an official publication. Only the publication of the Federal Chancellery is legally binding.
Il presente documento non è una pubblicazione ufficiale. Fa unicamente fede la pubblicazione della Cancelleria federale. Ordinanza sulle pubblicazioni ufficiali, OPubl.