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. 35c Tax liability and procedure

1 The following persons are liable:

a.
for the tax on volatile organic compounds: those liable to pay tax on imports under the Customs Act of 1 October 192572 (CA) as well as manufacturers and producers in Switzerland;
b.73
for the tax on extra light heating oil and on petrol and diesel: those liable to pay tax under the Mineral Oil Tax Act of 21 June 199674 (MinOTA).75

2 If the conditions for exemption cannot be proved until after the tax has been collected, the taxes are refunded. The Federal Council may stipulate the requirements of proof and refuse a refund if this would cause disproportionate costs.

3 The Federal Council stipulates the procedure for the collection and refund of the tax on volatile organic compounds. In the case of import or export, the relevant procedural provisions of the customs legislation apply.76

3bis In the case of the import or export, or manufacture or extraction within Switzerland of extra light heating oil, the relevant procedural provisions of the MinOTA apply to the collection and refund of the tax.77

4 Any person who in Switzerland produces substances or organisms that are subject to the tax must declare them.

72 [BS 6 465; AS 1956 587, 1959 1343 Art. 11 No III, 1973 644, 1974 1857 Annex No 7, 1980 1793 No I 1, 1992 1670 No III, 1994 1634 No I 3, 1995 1816, 1996 3371 Annex 2 No 2, 1997 2465 Annex No 13, 2000 1300 Art. 92 1891 No VI 6, 2002 248 No I 1 Art. 41, 2004 4763 Annex No II 1, 2006 2197 Annex No 50. AS 2007 1411 Art. 131 para. 1]. See now: Customs Act 18 March 2005 (SR 631.0).

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

74 SR 641.61

75 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).

76 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).

77 Inserted by Annex 2 No 6 of the Mineral Oil Tax Act of 21 June 1996 (AS 1996 3371; BBl 1995 III 137). Amended by No I of the FA of 20 June 2003, in force since 1 Jan. 2004 (AS 2003 4215; BBl 2002 6464).

Art. 35c Obligaziun da pajar la taxa e procedura

1 L’obligaziun da pajar la taxa han:

a.
en cas da cumposiziuns organicas svapurantas: las persunas ch’èn obligadas da pajar la taxa d’import tenor la Lescha da duana dal 1. d’october 192572 (LD) sco er ils fabricants ed ils producents en Svizra;
b.73
en cas d’ieli da stgaudar «extra lev» sco er da benzin e d’ieli da diesel: las persunas ch’èn obligadas da pajar la taxa tenor la Lescha federala dals 21 da zercladur 199674 davart la taglia sin il petroli (LTPet).75

2 Sch’i po vegnir cumprovà pir suenter l’incassament da la taxa che las premissas per ina liberaziun da la taxa èn ademplidas, vegn restituida la taxa. Il Cussegl federal po fixar las pretensiuns envers la cumprova ed excluder ina restituziun, sche quella chaschunass custs sproporziunads.

3 Il Cussegl federal regla la procedura per incassar e per restituir las taxas sin cumposiziuns organicas svapurantas. Sche l’import u l’export è pertutgà, valan las disposiziuns da procedura correspundentas da la legislaziun da duana.76

3bis Sche l’import u l’export ubain la producziun u l’extracziun d’ieli da stgaudar «extra lev», da benzin u d’ieli da diesel en Svizra èn pertutgads, valan las disposiziuns da procedura correspundentas da la LTPet per incassar e per restituir la taxa.77

4 Tgi che producescha en Svizra substanzas u organissems ch’èn suttamess a la taxa, sto declerar tals.

72 [BS 6 465; AS 1956 587; 1959 1343 art. 11 cifra III; 1973 644; 1974 1857 agiunta cifra 7; 1980 1793 cifra I 1; 1992 1670 cifra III; 1994 1634 cifra I 3; 1995 1816; 1996 3371 agiunta 2 cifra 2; 1997 2465 agiunta cifra 13; 2000 1300 art. 92, 1891 cifra VI 6; 2002 248 cifra I 1 art. 41; 2004 4763 agiunta cifra II 1; 2006 2197 agiunta cifra 50. AS 2007 1411 art. 131 al. 1]. Guardar oz: art. 70 da la Lescha da duana dals 18 da mars 2005 (SR 631.0).

73 Versiun tenor 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).

74 SR 641.61

75 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).

76 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).

77 Integrà tras la cifra 6 da l’agiunta 2 da la LF dals 21 da zer. 1996 davart la taglia sin il petroli (AS 1996 3371; BBl 1995 III 137). Versiun tenor 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.