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

Art. 61a Offences against the regulations on incentive taxes and on biogenic motor and thermal fuels 167168

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.169

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.170


3 Any at­tempt to com­mit an of­fence un­der para­graphs 1 and 2 is an of­fence.171

4 The Fed­er­al Of­fice for Cus­toms and Bor­der Se­cur­ity (FO­CBS)172 is the pro­sec­ut­ing and ad­ju­dic­at­ing au­thor­ity.173

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 FO­CBS174, the pen­alty car­ried by the more ser­i­ous of­fence ap­plies; this may be in­creased ap­pro­pri­ately.175

167In­ser­ted by No I of the FA of 21 Dec. 1995, in force since 1 Ju­ly 1997 (AS 1997 1155; BBl 1993 II 1445).

168 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).

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

170 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).

171 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).

172 Name in ac­cord­ance with No I 31 of the Or­din­ance of 12 June 2020 on the Amend­ment of Le­gis­la­tion as a con­sequence of the Change to the Name of the Fed­er­al Cus­toms Ad­min­is­tra­tion as part of its fur­ther De­vel­op­ment, in force since 1 Jan. 2022 (AS 2020 2743).

173Amended 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).

174 Name in ac­cord­ance with No I 31 of the Or­din­ance of 12 June 2020 on the Amend­ment of Le­gis­la­tion as a con­sequence of the Change to the Name of the Fed­er­al Cus­toms Ad­min­is­tra­tion as part of its fur­ther De­vel­op­ment, in force since 1 Jan. 2022 (AS 2020 2743).

175In­ser­ted 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, ex­ten­ded to 31 Dec. 2024 (AS 2020 1269; 2022 262; BBl 2019 5679, 5813; 2021 2252, 2254).