Federal Act
on Agriculture
(Agriculture Act, AgricA)


Open article in different language:  DE  |  FR  |  IT
Art. 47 Tax

1 Farms that ex­ceed the max­im­um stock level un­der Art­icle 46 must pay an an­nu­al tax.

2 The Fed­er­al Coun­cil shall set the rate of tax so that keep­ing an ex­cess­ive num­ber of an­im­als is un­eco­nom­ic­al.

3 Where two or more man­agers keep an­im­als on the same farm, each of the man­agers shall pay a tax which is pro­por­tion­al to their share of live­stock.

4 The di­vi­sion of farms to cir­cum­vent the pro­vi­sions on max­im­um stock levels shall not be re­cog­nised.

Previous article Show article in the law Next article

Diese Seite ist durch reCAPTCHA geschützt und die Google Datenschutzrichtlinie und Nutzungsbedingungen gelten.

Feedback
Gesetzeskürzel Name
DE FR IT EN
DE FR IT EN
Laden