Federal Constitution of the Swiss Confederation

¹The Con­fed­er­a­tion may level spe­cial con­sump­tion taxes on:

a.

to­bacco and to­bacco products;

b.

dis­tilled spir­its;

c.

beer;

d.

auto­mo­biles and their parts;

e.

pet­ro­leum, oth­er min­er­al oils, nat­ur­al gas and products ob­tained by re­fin­ing these re­sources, as well as on mo­tor fuels.

²It may also levy:

a.

a sur­charge on the con­sump­tion tax on mo­tor fuels with the ex­cep­tion of avi­ation fuels;

b.

a charge that ap­plies when mo­tor vehicles are powered by means oth­er than mo­tor fuels in ac­cord­ance with para­graph 1 let­ter e.²

^2bisIf the mon­ies are in­suf­fi­cient to carry out the tasks provided for un­der Art­icle 87b in con­nec­tion with air traffic, the Con­fed­er­a­tion shall levy a sur­charge on the con­sump­tion tax on avi­ation fuels.³

³The Can­tons shall re­ceive ten per cent of the net pro­ceeds from the tax­a­tion of dis­tilled spir­its. These funds must be used to fight the causes and ef­fects of sub­stance ad­dic­tion.