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. 35bbis Sulphur content of petrol and diesel

1 Any person who imports, or in Switzerland produces or extracts petrol or diesel with a sulphur content of more than 0.001 per cent (% by mass) pays the Confederation an incentive tax.

2 Petrol and diesel with a sulphur content of more than 0.001 percent (% by mass) are exempted from the tax if they are in transit or being exported.

3 The tax amounts to a maximum of 5 centimes per litre plus a surcharge to take account of inflation from the date on which this provision comes into force.

4 The Federal Council may fix rates of tax that are different for petrol and diesel.

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

a.
the pollution caused to the environment by air contaminants;
b.
the requirements of climate protection;
c.
the extra cost of manufacturing and distributing petrol and diesel with a sulphur content of 0.001 per cent (% by mass);
d.
the requirements of the national economic supply.

6 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.

71 Inserted by No I of the FA of 20 June 2003, in force since 1 Jan. 2004 (AS 2003 4215; BBl 2002 6464).

Art. 35bbis Cuntegn da zulper dal benzin e da l’ieli da diesel

1 Tgi che importescha, producescha u extira en Svizra benzin u ieli da diesel cun in cuntegn da zulper da passa 0,001 pertschient (% massa), paja ina taxa directiva a la Confederaziun.

2 Liberads da la taxa èn il benzin e l’ieli da diesel cun in cuntegn da zulper da passa 0,001 pertschient (% massa) che vegnan transportads tras la Svizra u exportads.

3 La tariffa da la taxa importa maximalmain 5 raps per liter, plus la chareschia a partir da l’entrada en vigur da questa disposiziun.

4 Il Cussegl federal po fixar differentas tariffas da taxa per il benzin e per l’ieli da diesel.

5 El fixescha las tariffas da taxa en vista a las finamiras dal mantegniment da l’aria pura e resguarda en quest connex particularmain:

a.
la contaminaziun da l’ambient tras aria contaminada;
b.
las pretensiuns envers la protecziun dal clima;
c.
ils custs supplementars per producir e per distribuir benzin ed ieli da diesel cun in cuntegn da zulper da passa 0,001 pertschient (% massa);
d.
ils basegns dal provediment dal pajais.

6 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.

71 Integrà tras la cifra I da la LF dals 20 da zer. 2003, en vigur dapi il 1. da schan. 2004 (AS 2003 4215; BBl 2002 6464).

 

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.