Internal Law 8 Health - Employment - Social security 81 Health
Dretg naziunal 8 Sanadad - Lavur - Segirezza sociala 81 Sanadad

814.01 Federal Act of 7 October 1983 on the Protection of the Environment (Environmental Protection Act, EPA)

814.01 Lescha federala dals 7 d'october 1983 davart la protecziun da l'ambient (Lescha davart la protecziun da l'ambient, LPAmb)

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Art. 35b Sulphur content of extra light heating oil

1 Any person who imports, or in Switzerland manufactures or extracts extra light heating oil with a sulphur content of more than 0.1 per cent (% by mass) must pay an incentive tax to the Confederation.70

2 Extra light heating oil with a sulphur content of more than 0.1 percent (% by mass) is exempted from the tax if it is in transit or being exported.

3 The tax rate amounts to a maximum of twenty francs per tonne of extra light heating oil with a sulphur content of more than 0.1 percent (% by mass), plus a surcharge to take account of inflation from the date on which this provision comes into force.

4 The Federal Council sets the rate of the tax with reference to the air quality objectives, taking special account of:

a.
the pollution sulphur dioxide causes to the environment;
b.
the extra cost of manufacturing extra light heating oil with a sulphur content of 0.1 percent;
c.
the requirements of the national economic supply.

5 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.

70 Amended by Annex 2 No 6 of the Mineral Oil Tax Act of 21 June 1996, in force since 1 Jan. 1997 (AS 1996 3371; BBl 1995 III 137).

Art. 35b Cuntegn da zulper da l’ieli da stgaudar «extra lev»

1 Tgi che importescha, producescha u extira en Svizra ieli da stgaudar «extra lev» cun in cuntegn da zulper da passa 0,1 pertschient (% massa), paja ina taxa directiva a la Confederaziun.70

2 Liberà da la taxa è l’ieli da stgaudar «extra lev» cun in cuntegn da zulper da passa 0,1 pertschient (% massa) che vegn transportà tras la Svizra u exportà.

3 La tariffa da la taxa importa maximalmain 20 francs per tonna d’ieli da stgaudar «extra lev» cun in cuntegn da zulper da passa 0,1 pertschient (% massa), plus la chareschia a partir da l’entrada en vigur da questa disposiziun.

4 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:

a.
la contaminaziun da l’ambient cun dioxid sulfuric;
b.
ils custs supplementars per producir ieli da stgaudar «extra lev» cun in cuntegn da zulper da passa 0,1 pertschient;
c.
ils basegns dal provediment dal pajais.

5 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.

70 Versiun tenor la cifra 6 da l’agiunta 2 da la LF dals 21 da zer. 1996 davart la taglia sin il petroli, en vigur dapi il 1. da schan. 1997 (AS 1996 3371; BBl 1995 III 137).

 

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.