XIII Международная студенческая научная конференция Студенческий научный форум - 2021

CO₂tax

The CO₂ tax on fossil fuels is an incentive fee that supplements voluntary and other CO₂-related measures. Its purpose is to reduce the use of fossil fuels and thus lower CO₂ emissions.

The CO₂ tax has been levied since 1 January 2008 on fossil fuels (heating oil, natural gas, coal, petroleum coke and other fossil combustibles) that are used to generate heat, produce electricity in thermal plants or operate combined heat and power (CHP) plants.

The rate is CHF 96 per tonne of CO₂. The tax on extra-light heating oil, for example, is CHF 254.40 per 1,000 litres at 15 °C, and that on natural gas is CHF 255.40 per 1,000 kg.

Exemption from the CO₂ tax is possible upon request, e.g. for companies that have made a commitment to the Confederation to reduce CO₂ emissions.

The FCA, represented by the Directorate General of Customs (DGC), is responsible for enforcement of the CO₂ Ordinance, with the exception of the provisions on tax exemption and tax revenue distribution, for which the Federal Office for the Environment is responsible. In particular, the DGC is charged with levying and reimbursing the CO₂ tax.

Petroleum Tax

The petroleum tax is an excise tax encompassing

a petroleum tax on crude oil, other mineral oils, natural gas, their processed products, and engine fuels;

a petroleum surtax on engine fuels.

Like customs duties, special excise taxes are single-stage taxes. The main difference between customs duties and special excise taxes is that customs duties are only levied on goods imported into the customs area, while excise taxes are levied on goods subject to consumption. Accordingly, imported goods and goods produced and processed domestically are subject to equal taxation under the excise tax system.

The petroleum tax is levied as close as possible in time to the delivery of the goods for consumption. It is therefore indispensable that traders have the possibility of storing the goods untaxed. The number of taxable persons should, for administrative reasons, be kept as low as possible. As a rule, tax liability is therefore incurred at the level of traders. Traders then pass the tax on to consumers by way of the product price.

The petroleum tax varies heavily depending on the product and the use of the product (engine fuel, heating fuel, technical purposes). For instance, the tax per litre is:

73.12 cents for unleaded petrol

75.87 cents for diesel oil

0.3 cents for extra light heating oilTax reductions are provided for engine fuels used in agriculture, forestry, professional fishing, licensed transport companies, and so on.

Principles of Petroleum Taxation

Imported goods and goods produced and processed domestically receive equal tax treatment. "Domestic" means within the Swiss territory and the customs union areas. "Domestic" does not include the customs exclusion area Samnaun.

Tax liability arises when the goods enter free circulation under tax law. For imported goods, this is the time at which the goods enter free circulation under customs law. For goods in authorised warehouses, tax liability arises at the time the goods exit the warehouse or are used in the warehouse.

Authorised warehouses serve the purpose of storing, refining, producing, and processing untaxed goods. Production (including refinement) and processing as well as the storage of untaxed goods must always take place in an authorised warehouse.

Authorised warehouse owners and compulsory stockpilers transfer the tax declaration each month by computer. This procedure can also be used by importers.

The domestic transport of untaxed goods requires a consignment note.

In the case of compulsory stockpilers under the supervision of Carbura, special provisions apply to untaxed compulsory stockpile inventories stored outside authorised warehouses.

To distinguish it physically from diesel oil, gasoil intended for use as heating oil must be coloured and marked.

The assessment base is fixed per 1000 litres at 15 ^oC; for heavy distillates and a few other products per 1000 kg dead weight.

Automobile Tax

The Federal Customs Administration levies automobile duty of 4% of the vehicle's value on light commercial vehicles with a unit weight of no more than 1,600 kg, as well as on passenger vehicles.

The duty is payable on the importation of automobiles into the domestic territory and the delivery and own use of automobiles produced domestically. "Domestic" also includes the customs union and customs enclave areas.

Tobacco Excise Tax

The tobacco excise tax is levied on tobacco products and substitutable products ready for consumption that are commercially produced domestically or imported.

For tobacco products produced domestically, the manufacturer is liable for taxation. Tax liabil-ity arises as soon as the products are packaged and ready for distribution to the consumer.

For imported tobacco products , the person subject to customs duty is liable for taxation. Tax liability arises at the time the products enter free circulation under customs law.

Please refer to the fact sheets on the commercial import of cigarettes, cigars, cut tobacco, and chewing tobbacco and snuff. Information is also available on the legal foundations, the excise tax rates, and direct contacts.

Alcohol duties and prepaid disposal fees

We collect spirits tax on all spirits, aperitifs, etc. when they are imported into Switzerland.

Alcoholic beer and beer-based drinks are subject to beer tax.

With the prepaid disposal fees for glass beverage containers, the used glass disposal and recycling costs are shared based on the "user pays" principle.

Value Added Tax

Value added tax (VAT) levied on imported goods is called import tax. In principle, it is levied on all imports of goods, even on consignments with "no value".

The normal tax rate is 7,7%, which is the same rate applicable for domestic purchases. Some basic necessities such as foodstuffs are subject to the reduced rate of 2.5%.

Value added tax serves the purpose of taxing domestic consumption. For this reason, the destination country principle applies. Goods to be exported are exempt from local tax in their country of origin. As imports, they are subject to the tax of the destination country instead.

Customs duties

Customs duties are indirect taxes that are levied on goods that are brought into the Swiss customs territory. They can also be called border tariffs. Inland, export and transit duties no longer exist.

The collection of customs duties is based solely on specific assessment bases, generally the gross weight. Most other countries collect their customs duties on a value-basis.
Details can be found in the Customs assessment bases.

Many goods can be assessed duty-free or at a reduced rate of duty within the scope of free trade agreements and preferential tariffs for developing countries, subject to compliance with the corresponding provisions.
Further information can be found at: Free trade agreements and Developing countries GSP.

If there is economic necessity and there are no overriding public interests to the contrary, goods may be released into free circulation at a reduced rate of duty under certain conditions depending on the intended use.
Further information can be found at: Reduced rates of duty depending on intended use.

Sources of literature used

Information portal of the government of Switzerland - https://www.admin.ch

State Secretariat for Economic Affairs - www.seco.admin.ch

Web Site for the Swiss Delegation to the OECD -www.eda.admin.ch/ocde

legal information website – http://www.oecd.org/general/governmentofswitzerlandusefullinks.htm

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