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

¹ The fol­low­ing per­sons are li­able:

a.

for the tax on volat­ile or­gan­ic com­pounds: those li­able to pay tax on im­ports un­der the Cus­toms Act of 1 Oc­to­ber 1925⁸⁸ (CA) as well as man­u­fac­tur­ers and pro­du­cers in Switzer­land;

b.⁸⁹

for the tax on ex­tra light heat­ing oil and on pet­rol and dies­el: those li­able to pay tax un­der the Min­er­al Oil Tax Act of 21 June 1996⁹⁰ (MinOTA).⁹¹

² If the con­di­tions for ex­emp­tion can­not be proved un­til after the tax has been col­lec­ted, the taxes are re­fun­ded. The Fed­er­al Coun­cil may stip­u­late the re­quire­ments of proof and re­fuse a re­fund if this would cause dis­pro­por­tion­ate costs.

³ The Fed­er­al Coun­cil stip­u­lates the pro­ced­ure for the col­lec­tion and re­fund of the tax on volat­ile or­gan­ic com­pounds. In the case of im­port or ex­port, the rel­ev­ant pro­ced­ur­al pro­vi­sions of the cus­toms le­gis­la­tion ap­ply.⁹²

^3bis In the case of the im­port or ex­port, or man­u­fac­ture or ex­trac­tion with­in Switzer­land of ex­tra light heat­ing oil, the rel­ev­ant pro­ced­ur­al pro­vi­sions of the MinOTA ap­ply to the col­lec­tion and re­fund of the tax.⁹³

⁴ Any per­son who in Switzer­land pro­duces sub­stances or or­gan­isms that are sub­ject to the tax must de­clare them.