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Art. 35d81
1 If a substantial volume of biogenic motor and thermal fuels or mixtures that contain biogenic motor and thermal fuels that do not meet the requirements of Article 12b paragraphs 1 and 3 of the Mineral Oil Tax Act of 21 June 199682 are put into circulation, the Federal Council may provide that certain biogenic motor and thermal fuels that it designates may only be put into circulation if they meet specific ecological or social requirements. 2 Ethanol used for thermal purposes is exempted from the authorisation requirement. 3 The Federal Council shall stipulate the following, taking account of the provisions of the legislation on the mineral oil tax:
81 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, extended to 31 Dec. 2024 (AS 2020 1269; 2022 262; BBl 2019 5679, 5813; 2021 2252, 2254). |