Rs 641.612 Order Of The Fdf On November 22, 2013, On Tax Relief For The Tax On Mineral Oils

Original Language Title: RS 641.612 Ordonnance du DFF du 22 novembre 2013 sur les allégements fiscaux pour l’impôt sur les huiles minérales

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641.612 order of the FDF on tax relief for the tax on mineral oils of November 22, 2013 (status September 23, 2014) the federal Department of Finance (FDF), given the law of June 21, 1996 on the taxation of mineral oils, having regard to the order of 20 November 1996 on the taxation of mineral oils (Minoto), stop: Section 1 rate art. 1. the tax breaks are granted according to the rate set out in annex 1.

Section 2 refund of tax at concessionary transport companies art. 2 refund for road vehicles without filter particles or system equivalent for road vehicles without filter particles or equivalent system, the transport company is entitled to the refund of the surcharge on mineral oils.

Art. 3 refund for road vehicles with particles or equivalent system and filter for certain vehicles meet the standards EURO IV, EURO V and EEV for the following vehicles, the transport company is entitled to a refund of the surcharge on mineral oils and the partial reimbursement of the tax on mineral oils: road vehicles with particulate filter or equivalent system; b. vehicles meet EURO IV standards. EURO V and EEV without filter particles or system equivalent, according to the traffic permit, have been admitted for the first time to traffic no later than December 31, 2007.

Are deemed road vehicles with particulate filter equipped vehicles with a particulate trap meeting the criteria laid down in annex 4, ch. 32, of the order of 16 December 1985 on the protection of the air.
Are deemed road vehicles with equivalent to a particulate filter system vehicles that: a. have a mass of particles less than 0.05 g/km and a number of particles less than 10/km cycle bus (e.g. in Braunschweig cycle defined by the Technical University of Graz); b. have a mass of particles less than 0.01 g/kWh and a number of particles less than 5 * 10 kWh in the cycle of expertise of the type defined in directive 88/77/EC, ouc. respect values emissions limits set out for the EURO VI standard in the Regulation (EU) n 582/2011.

Appropriate evidence must be attached to the refund claim. This evidence can be provided in a way analogous to the evidence of compliance with the requirements for exhaust gas as it is defined in the instructions of the federal roads Office of exemption of the reception on September 17, 2010 by type.

RS 814.318.142.1 Directive 88/77 / EC of the Council of 3 December 1987 on the approximation of the laws of the Member States relating to measures to be taken against the emissions of gaseous pollutants from Diesel engines intended for the propulsion of vehicles, OJ L 36 of the 9.2.1988, p. 33. amended last by directive 2001/27/EC, OJ L 107 of the 18.4.2001, p. 15, as well as by directive 2005/55/EC of the European Parliament and of the Council of 28 September 2005 on the approximation of the laws of the Member States relating to measures to be taken against the emissions of gaseous pollutants and particulate pollutant from compression ignition engines for the propulsion vehicles and emissions of gaseous pollutants from engines ignition ordered running on natural gas or oil gas liquefied and intended for the propulsion of vehicles, OJ L 275 of the 20.10.2005, p. 1; amended lastly by directive 2008/74/EC, OJ L 192 of the 19.7.2008, p. 51.
Regulation (EU) n 582/2011 of the Commission of 25 May 2011 application and amendment of the Regulation (EC) n 595/2009 of the European Parliament and the Council with respect to emissions from heavy duty vehicles (EURO VI) and amending annexes I and III to directive 2007/46/EC of the European Parliament and of the Council, OJ L 167 of the 25.6.2011 p. 1; amended lastly by Regulation (EU) No. 64/2012 the Commission of 23 January 2012, OJ L 28 of the 31.1.2012, p. 1.
The instructions can be viewed and downloaded on the website of the federal Office of roads at the address www.astra.admin.ch > Documentation > Legislation > Documents to download > Documents to download concerning road traffic > Instructions.

Section 3 tax relief for fuels from renewable raw art. 4 amounts with tax relief tax relief for fuels from renewable raw materials is granted within the limits of the quantities listed in annex 4.
Quantitative shares are attributed to those subject to the tax in the order of submission of tax returns.

Art. 5 flat rates for the reimbursement of the advance flat rates for the reimbursement of the advance amount to: a. 0.7% for the essence of the 2710.1211 of the customs tariff number; (b) 1.7% for the diesel oil of 2710.1912 and 2710.2010 of the customs tariff numbers.

Section 4 reimbursement of taxes for the fumes of oil art. 6. the tax is refunded on: a. 1,2 ‰ of the taxable volume loading in tanker trucks; b. 0.9 per thousand of the taxable volume loading in the tank.

Section 5 refund of tax to farmers art. 7 calculation of consumption standards for the calculation of consumption standards of a farm, admits that consists of 16% 84% oil diesel and gasoline. Diesel oil includes oil, white spirit, and fuels from renewable raw materials.
Consumption standards is calculated as follows: [(chiffre de superficie + 0,5) × 130 litres × 0.16] + [(chiffre de superficie + 0,5) × 100 litres × 0.84].
If the area figure is less than or equal to 12, consumption according to the standards is set in annex 2.

Art. 8 determination and calculation of the number of area to determine the number of area, account is taken of surfaces with the following main crops: a. surfaces feeding who, during the repayment period (art. 59, al. 2, Minoto), have been mowed at least once using a motor for the harvest of forage (meadows); b. airfields, places of exercise and allmends that , during the repayment period, have been cut at least once using a motor for harvest of the forage; c. surfaces on which were planted to cereals, corn, beet sugar and fodder beet, potatoes, oilseed fruit, peas to beat, tobacco, hops, textile or medicinal plants and whose soils were worked using a motor at least once during the period of reimbursement (plowed fields); d. cultivated vineyards and vine nurseries; e. plantations of fruit trees and crops of berries; f. nurseries of fruit and forest trees; g. crops of vegetables and of herbs (surfaces of vegetables); h. surfaces to litters that during the refund period, have been mowed at least once using a motor for the harvest of litter; i. forests; j. reeds of China; k. crops of flowers to cut.

The area figure is the amount resulting from the multiplication of the surfaces in hectares by the following coefficients: Coefficient a. Meadows: - 0.7 extensively exploited - other 1.0 b. airfields, places of exercise and allmends 0.3 c. fields tilled 1.7 d. vines 2 e. plantations of fruit trees and crops of berries 1.5 f. nurseries of fruit and forest trees 1.5 g. vegetables 4.5 h. surfaces surfaces litter 0.3 i. forests 0.15 j. China 1 k. cultures reeds flowers to cut 3 Section 6 refund of tax to foresters art. 9. the refund is granted for machines, vehicles, works and transport mentioned in annex 3 and is calculated according to consumption according to standards specified.
If several types of fuel are used: a. to transport referred to in annex 3, ch. 1, consumption standards for gasoline is calculated and is distributed in proportion to the power of the vehicles between gasoline and diesel oil, the share of diesel oil being multiplied by the coefficient 0.71; b. for the work referred to in annex 3, ch. 2-4 the applicant must provide data separated on quantities and surfaces for vehicles and machines equipped with gasoline engines and diesel oil engines respectively.

Are considered forest operators within the meaning of art. 61, al. 2, Minoto people who exploit the forest on their behalf and at their own risk.

Section 7 reimbursement of taxes to the extraction of natural stone companies art. 10. the refund is granted for the following work with the machines referred to in para. 2: a. the preparatory work for the extraction of natural stone; b. cleavage and sawing of large blocks in the rock in place; (c) the delivery of the blocks on the implementation site located within the perimeter of the career or in the immediate vicinity of it; d. sawing the blocks in unlisted plates.

The refund is granted for the following machines: wheelbarrow power shovels, shovels spiders, trax, tyres, forklifts, motorized cranes, dumpers and compressors loaders.

Section 8 other refunds of taxes art. 11


Goods whose employment is not known at the time of the birth of the tax claim must be taxed at the higher rate.
On the evidence that the goods has been used for the purposes eligible for tax relief, the difference between the higher rate and the lower rate is reimbursed.

Section 9 provisions final art. 12 repeal of another act order of the FDF on 28 November 1996 on tax relief and the interest on arrears for mineral oil tax is repealed.

[RO 1997-48, 2001-3383, 2002 3647, 2006 3929, 2007 1819 2697, 2008 693, 2010 3211, 2011 5639]

Art. 13 modification of another Act...

The mod. can be found at the RO 2013 4489.

Art. 14. this order comes into force on January 1, 2014.

Annex 1 (art. 1) relief tax no. of the customs tariff description of the goods rate of favor job tax surcharge per 1000 l at 15 ° C Fr.

Group 1: public transport 2707.

1010 2010 3010 4010 5010 9110 9910 benzol, toluol, xylol naphthalene other mixtures of aromatic hydrocarbon oils other creosote products n 2707 154 - 154 - 154 - 154. - 154. - 154 - 154 - free-free-free-free-free-free-free races of public transport companies run as part of a grant from the federal Department of the environment, transport, energy and communication : - with railway vehicles; - with boats; - by road.

Include the replacement or duplication racing and racing vacuum necessitated by the needs of the service.

2709 0010 raw oils of oil or mineral oil - 154 free 2710.

1211 essence and its fractions - 154 free 1212 thinner 161.50 free 1219 oils of this number 172.80 free 1911 oil:-used in road vehicles:-in the sense of art. 3 165.60 free - in the sense of art. 2 439.50 free - used in rail vehicles or boats 165.60 1912 free diesel oil:-used in road vehicles:-in the sense of art. 3 172.80 free - in the sense of art. 2 458.70 free - used in rail vehicles or boats 172.80 1919 free oils in this issue:-used in road vehicles:-in the sense of art. 3 172.80 free - in the sense of art. 2 458.70 free - used in rail vehicles or boats 172.80 free 2010 share oil mineral in mixtures of this number and share of biodiesel without tax relief No. of the customs tariff description of the goods rate of favor job tax surcharge - used in road vehicles:-in the sense of art. 3 172.80 free - in the sense of art. 2 458.70 free - used in rail vehicles or boats 172.80 free 2711.

natural gas and other gaseous hydrocarbons:-liquefied: 1110 - natural gas 36.90 free 1210 - propane 38.80 free 1310 - butanes 38.80 free 1410 - ethylene, propylene, butylene and butadiene 38.80 free 1910 - other 38.80 free by 1000 kg en.

-in gaseous state: 2110 - natural gas 66.70 free 2910 - other 66.70 free per 1000 l at 15 ° C Fr.

2901. 1011 2110 2210 2310 2411 2911 acyclic hydrocarbons in gaseous 91.80 91.80 91.80 91.80 91.80 91.80 free-free-free-free-free-free 2905.

1110 methanol 59.90 free 3826.

0010 share of mineral oil in mixtures of this number and share of biodiesel without tax relief - used in road vehicles:-in the sense of art. 3 172.80 free - in the sense of art. 2 458.70 free - used in rail vehicles or boats 172.80 free group 2: agriculture, forestry, extraction of natural stone, professional fishing 2710.

1211 1912 essence and its fractions oil diesel - 154 172.80 free free for agriculture, forestry, the extraction of natural stone and professional fishing 2010 part of mineral oil in mixtures of this number and share of biodiesel without tax relief 172.80 free 3826.

0010 share of mineral oil in mixtures of this number and share of biodiesel without tax relief 172.80 free group 3: fuels for stationary purposes determined 2707.

1010 2010 3010 4010 5010 9110 9910 benzol, toluol, xylol naphthalene other aromatic hydrocarbon mixtures of other creosote oils produced 2707 n 8.80 8.80 8.80 8.80 8.80 8.80 8.80 free-free-free-free-free-free-free - Propulsion engines in combined heat and power systems - Propulsion generators stationary (generators) - tests of new engines of own construction on the bench test-Propulsion engines stationary (for the production of heat or alternate production heat pumps heat and cold) 2709.

0010 oils raw-free oil or bituminous minerals 8.80 2710.

1211 1212 1219 1911 1912 1919 2010 essence and its fractions thinner oils of this number oil diesel oil oils of this number share of mineral oil in mixtures of this number and share of biodiesel without tax 8.80 9.20 3 - 9.50 - 3 - 3 - 3 free-free-free-free-free-free-free 2901.

1091 2421 2991 hydrocarbons, acyclic, other than the gaseous 8.80 8.80 8.80 free free free 2902.

1110 1910 2010 3010 4110 4210 4310 4410 6010 7010 9010 cyclic hydrocarbons 8.80 8.80 8.80 8.80 8.80 8.80 8.80 8.80 8.80 8.80 8.80 free free free free free free free free free free free 2905.

1110 1210 1410 1610 1920 2210 2910 acyclic alcohols and their halogenated, sulphonated, nitrates or nitrosated derivatives 8.80 8.80 8.80 8.80 8.80 8.80 8.80 free-free-free-free-free-free-free 2909.

1910 2010 3010 4310 4420 4910 5010 6010 ethers, Ether-alcohols, Ether-phenols, ether-alcohol-phenols, alcohols, peroxides of ether peroxides, peroxides of ketones (of chemical constitution defined or not), and their halogenated, sulphonated, nitrates or nitrosated derivatives 8.80 8.80 8.80 8.80 8.80 8.80 8.80 8.80 free-free-free-free-free-free-free-free 3811.

9010 oxidation inhibitors, additives peptisants, viscosity improvers, anti-corrosive additives and other additives for mineral oils or for other liquids used for the same purposes as the oils mineral, other than additives for lubricating oils 8.80 free 3814 prepared.

0010 solvents and thinners organic composites, neither called nor included elsewhere; preparations designed to remove paints or varnishes 8.80 free 3817.

0010 alkylbenzenes and alkylnaphtalenes in mixtures 8.80 free 3824.

9030 produced chemicals and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not known or understood elsewhere 8.80 free 3826.

0010 share of mineral oil in mixtures of this number and share of biodiesel without tax relief - 3-free... fuels from other raw 8.80 free 2710.

1992 for combustion heating oils: - extra light - medium and heavy - 3 per 1000 kg en.
3.60-free free - Propulsion engines in combined heat and power systems - Propulsion generators stationary (generators) - stationary Propulsion engines of heat pumps (for the production of heat or alternate production of heat and cold) by 1000 l at 15 ° C Fr.

2711 1110 1210 1310 1410 1910 2110 2910 natural gas and other gaseous hydrocarbons:-liquefied: - natural gas - propane - butanes - ethylene, propylene, butylene and butadiene - other - in gaseous state: - natural gas - other-.90 1.10 1.10 1.10 1.10 per 1000 kg Fr.
2.10 2.10 free-free-free-free-free-free-free - Propulsion gas turbines for compression of natural gas transported by pipeline to transit, etc.-Propulsion turbines and gas engines of generators and systems for combined heat and power stationary stationary testing of engines and gas turbines, new, clean construction, on the bench-test Propulsion turbines and heat pumps gas engines-(for heat production or production alternating heat and cold) by 1000 l at 15 ° C Fr.

2901. 1011 2110 2210 2310 2411 2911 hydrocarbons acyclic, the gaseous 1.10 1.10 1.10 1.10 1.10 1.10 free-free-free-free-free-free - Propulsion turbines and gas engines of stationary generators and systems for combined heat and power stationary-stationary (for heat production or production trials of engines and gas turbines, new, clean construction, on the bench-test Propulsion turbines and heat pumps gas engines alternating heat and cold) Group 4: other 2710.

1291 essence and its fractions -.90 free 2710 petrochemical processing.

1291 essence and its fractions 2.60 free industrial heating 2710.

1911 oil for aircraft 9.50 free Tests of reactors on the test bench 2710.

1999 diesel 3 - free washing of raw gas in petrochemical facilities Erratum on Sept. 23. 2014, concerns only the Italian text (RO 2014 3041).
See RS 632.10, annex

Stationary internal combustion engines and gas turbines can be operated only with fuels and fuels standards set out in annex 5 of the order of 16 December 1985 on the protection of air (RS 814.318.142.1).
We also consider stationary generators portable stationary operation groups; the generators of machines and diesel vehicles are not considered to be stationary generators.
For combustion heating oil cannot be used if the consumer has filed a letter of guarantee from the General Directorate of customs.
We also consider stationary generators portable stationary operation groups; machinery generators and diesel-electric vehicles are not considered to be stationary generators.

State on January 1, 2014 annex 2 (art. 7, para. 3) consumption standards for farms with sales of area less than or equal to 12 digit area consumption litres figure of area consumption litres petrol oil diesel fuel oil diesel standards standards 1 242 186 7 1092 840 2 397 305 8 1216 935 3 546 420 9 1334 1026 4 690 531 10 1447 1113 5 829

638 11 1555 1196 6 963 741 12 1658 1275 State on January 1, 2014 annex 3 (art. 9, paras. 1 and 2) consumption standards in forestry consumption litres petrol 1 diesel oil standards. Transport of workers, equipment and machinery inside forests, using tractors, motor trucks, machinery to completition and vehicles all terrain of the forest owner:-up to 500 hectares of forest, a 1.2 hectare 0.8 - more than 500 hectares of forest per hectare 1.0 0.7 2. Settlement and work tending regardless of the owner of the machines: a. forest nurseries:-machines to plow by 50 30 - engine sprayers worked surface ha, per ha of surface spray 60 35 b. care the young stands and plantations: - augers, by 24 15 ha of planted surface - brush cutters and gear used to thin the forest by ha of surface treated 70 50 3. Work and shaping whatever the holder of used machines: - saws powered by m compact volume 0.3 0.2 - harvesters of wood per m compact volume 1.2 0.9 - machines to crack, by m compact volume 0.5 0.3 - Barkers in hand, by m compact volume 0.5 0.3 - big machines to debark and pruning 0.8 0.7 - m compact machines to chop the peanuts and small machines to shred up to 100 HP , by m chips 0.7 0.6 - big machines to shred more than 100 HP, by chip 1.2 m 1.1 4. Transport of wood whatever the holder of used vehicles: a. skidding by tractors, motor trucks, machinery to completition and vehicles off-road, except the wood harvesters, per m of wood transported 0.6 0.4 b. skidding winches to engine, fixed cranes cables and cable-cranes - up to 800 meters per m of wood through wired 1.0 0.8 - over 800 meters , by wood m wired 1.2 0.9 State on January 1, 2014, annex 4 (art. 4, al. 1) amounts of fuels from renewable raw materials for which relief is granted fuel quantity in litres at 15 ° C alternative to gasoline fuels: 82.5 million - bioethanol - biomethanol alternative to diesel oil fuels: 60 million - biodiesel - oil and fat plant and animal - synthetic biofuels : - oils and plant and animal fat hydrogenated - distillates of biodiesel in kilograms to natural gas alternative fuels: 15 million - biogas State on January 1, 2014

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