Federal Act
on the Protection of the Environment
(Environmental Protection Act, EPA)

English is not an official language of the Swiss Confederation. This translation is provided for information purposes only and has no legal force.

of 7 October 1983 (Status as of 1 January 2021)


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Art. 61a Offences against the regulations on incentive taxes and on biogenic motor and thermal fuels 162163

1 Any per­son who wil­fully or neg­li­gently evades pay­ment or ob­structs the col­lec­tion of a tax in terms of Art­icles 35a, 35b or 35bbis or ob­tains for him­self or an­oth­er an un­law­ful tax ad­vant­age (ex­emp­tion from or re­fund of tax) is li­able to a fine not ex­ceed­ing five times the amount of the tax that is evaded or the col­lec­tion of which is ob­struc­ted, or of the ad­vant­age gained. If the amount of tax can­not be pre­cisely quan­ti­fied, it must be es­tim­ated.164

2 Any per­son who wil­fully or neg­li­gently puts bio­gen­ic mo­tor or thermal fuels in­to cir­cu­la­tion without au­thor­isa­tion in terms of Art­icle 35d or ob­tains au­thor­isa­tion by provid­ing false, in­ac­cur­ate or in­com­plete in­form­a­tion is li­able to a fine not ex­ceed­ing 500 000 francs.165

3 Any at­tempt to com­mit an of­fence un­der para­graphs 1 and 2 is an of­fence.166

4 The Cus­toms Ad­min­is­tra­tion is the pro­sec­ut­ing and ad­ju­dic­at­ing au­thor­ity.167

5 If any act is an of­fence in ac­cord­ance with para­graphs 1 to 3 and at the same time an­oth­er of­fence against fed­er­al le­gis­la­tion that must be judged by the Cus­toms Ad­min­is­tra­tion, the pen­alty car­ried by the more ser­i­ous of­fence ap­plies; this may be in­creased ap­pro­pri­ately.168

162In­ser­ted by No I of the FA of 21 Dec. 1995, in force since 1 Ju­ly 1997 (AS 1997 1155; BBl 1993 II 1445).

163 Amended by No I 3 of the FA of 20 Dec. 2019 on the Ex­ten­sion of the Time Lim­it for Tax Re­lief for Nat­ur­al Gas, Li­quid Gas and Bio­gen­ic Fuels and on the Amend­ment of the Fed­er­al Act on the Re­duc­tion of CO2 Emis­sions, in force from 1 Ju­ly 2020 to 31 Dec. 2023 (AS 2020 1269; BBl 2019 56795813).

164 Amended by No I of the FA of 20 June 2003, in force since 1 Jan. 2004 (AS 20034215; BBl 20026464).

165 Amended by No I 3 of the FA of 20 Dec. 2019 on the Ex­ten­sion of the Time Lim­it for Tax Re­lief for Nat­ur­al Gas, Li­quid Gas and Bio­gen­ic Fuels and on the Amend­ment of the Fed­er­al Act on the Re­duc­tion of CO2 Emis­sions, in force from 1 Ju­ly 2020 to 31 Dec. 2023 (AS 2020 1269; BBl 2019 56795813).

166 Amended by No I 3 of the FA of 20 Dec. 2019 on the Ex­ten­sion of the Time Lim­it for Tax Re­lief for Nat­ur­al Gas, Li­quid Gas and Bio­gen­ic Fuels and on the Amend­ment of the Fed­er­al Act on the Re­duc­tion of CO2 Emis­sions, in force from 1 Ju­ly 2020 to 31 Dec. 2023 (AS 2020 1269; BBl 2019 56795813).

167Amended by No I 3 of the FA of 20 Dec. 2019 on the Ex­ten­sion of the Time Lim­it for Tax Re­lief for Nat­ur­al Gas, Li­quid Gas and Bio­gen­ic Fuels and on the Amend­ment of the Fed­er­al Act on the Re­duc­tion of CO2 Emis­sions, in force from 1 Ju­ly 2020 to 31 Dec. 2023 AS 2020 1269; BBl 2019 56795813).

168In­ser­ted by the An­nex to the FA of 21 March 2014 (AS 2016 2661; BBl 2013 57375783). Amended by No I 3 of the FA of 20 Dec. 2019 on the Ex­ten­sion of the Time Lim­it for Tax Re­lief for Nat­ur­al Gas, Li­quid Gas and Bio­gen­ic Fuels and on the Amend­ment of the Fed­er­al Act on the Re­duc­tion of CO2 Emis­sions, in force from 1 Ju­ly 2020 to 31 Dec. 2023 (AS 2020 1269; BBl 2019 56795813).

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