Key Benefits:
On 23 December 2011 (State 1 Er January 2013)
1 The purpose of this Act is to reduce greenhouse gas emissions, in particular CO emissions 2 Due to the energy use of fossil fuels (fuels and fuels); the objective is to contribute to the increase in global temperature to less than 2 ° C.
2 The Federal Council lists the greenhouse gases.
1 Fuels are fossil energy agents used for the production of heat and lighting, for the generation of electricity in thermal installations, or for the operation of heat-coupling facilities.
2 Fuels are fossil energy agents used for power generation in combustion engines.
3 The emission rights are negotiable rights that allow the emission of greenhouse gases; they are awarded by the Confederation or by states with emission trading schemes recognised by the Federal Council.
4 Emission reduction certificates are internationally recognized tradable certificates for emission reductions abroad.
1 By 2020, greenhouse gas emissions in Switzerland must be reduced overall by 20 % compared to 1990. The Federal Council may set intermediate sectoral objectives.
2 The Federal Council may fix these greenhouse gas reductions to at most 40 % in accordance with international conventions. Of this additional reduction, at most 75 % can be achieved by means of measures taken abroad.
3 The total quantity of greenhouse gas emissions is calculated on the basis of the emissions from these gases in Switzerland. Emissions from aviation fuels used for international flights are not taken into account.
4 The Federal Council may, in agreement with the communities concerned, set specific targets for certain economic sectors.
5 It submits proposals to the Federal Assembly in due course for the post-2020 objectives. It consults in advance with the circles concerned.
1 The objective must be met as a matter of priority by the measures defined in this Law.
2 Measures to reduce greenhouse gas emissions under other legislation, in particular in the areas of the environment, energy, agriculture, forestry and forestry, On road traffic and the taxation of mineral oils, as well as voluntary measures must also contribute to the reduction.
3 In particular, the declarations by which consumers of fossil fuels and fuels are freely committed to limiting CO emissions are regarded as voluntary measures. 2 .
4 The Federal Council may entrust competent organisations with the support and implementation of voluntary measures.
When calculating emissions within the meaning of this Act, the Federal Council may take appropriate account of reductions in greenhouse gas emissions obtained abroad.
1 The Federal Council sets quality requirements for measures to reduce greenhouse gas emissions abroad. Measures that do not meet these requirements are considered to be emission reductions.
2 In particular, the quality requirements must meet the following criteria:
1 The Federal Council or the competent department shall issue certificates concerning reductions in greenhouse gas emissions freely granted in Switzerland.
2 It determines the extent to which these certificates are assimilated to emission rights or emission reduction certificates.
1 The Confederation coordinates measures to prevent and control damage to persons or property of a significant value that may result from an increase in the concentration of greenhouse gases in the atmosphere.
2 It shall ensure that the necessary basis for the taking of these measures is developed and obtained.
1 The cantons shall ensure that CO emissions 2 Generated by buildings heated using fossil energy agents to be reduced in accordance with the stated objectives. To this end, they establish standards for new and old buildings, taking into account the current state of the art.
2 Each year the cantons report to the Confederation on the measures they have taken.
1 CO emissions 2 Passenger cars registered for the first time (cars) are reduced on average to 130 g of CO 2 /km by end of 2015.
2 The Federal Council shall report every three years from 2016 on a report to the Federal Assembly on compliance with the target value set out in para. 1.
3 He submits in due course to the Federal Assembly proposals for further reduction of CO emissions 2 Cars after 2015. It takes account of European Union regulations in this respect.
1 The Federal Council sets out a calculation method for assigning to each importer and each manufacturer a specific target value for the average emissions of CO 2 Cars imported or built in Switzerland. The calculation shall cover all the cars of the importer or manufacturer which are registered for the first time in the year in question (fleet of cars).
2 In particular, the Federal Council takes into account the following:
3 Importers and manufacturers may associate themselves in emission groupings. In this case, the specific target value is calculated for the group car fleet.
4 Importers and manufacturers whose activities involve less than 50 cars per year shall be set a specific target value for each of their cars according to the method referred to in para. 1.
1 The Federal Office of Energy calculates at the end of each year for any importer, manufacturer and emission group:
2 The Federal Council defines the indications that importers and manufacturers of cars which have not been the subject of a type-approval must provide for the purposes of para. 1. It can predict that the amount of CO emissions 2 Referred to in para. 1, let. B, is fixed in a lump sum when the indications are not provided within the prescribed time limit.
3 In 2013 and 2014, the calculation of average CO emissions 2 Is based on the following percentages of fleet cars with the lowest emissions:
4 The Federal Council may specify how to take into account in the calculation referred to in para. 1, let. B, very low CO emissions cars 2 .
1 If the average CO emissions 2 The vehicle fleet of an importer, manufacturer or emission group exceeds the specific target value, they are required to remit to the Confederation the following amounts for each new car registered in the year Civil:
2 For importers and manufacturers whose activities involve less than 50 cars per year, the amounts set out in par. 1 apply to each of their cars. From 2013 to 2014, these amounts are multiplied by the percentages set out in Art. 12, para. 3.
3 The members of an emission group shall be jointly and severally liable for the sanction.
4 For the rest, art. 10 and 11 of the Act of 21 June 1996 on the taxation of mineral oils 1 Are applicable by analogy.
5 The Federal Council may provide for the obligation to indicate in the sales documents of each car the amount that should be paid as a sanction under paras. 1 and 2 if the calculation was based on the emissions from that single car.
1 Companies in certain economic sectors that operate at high or medium-scale greenhouse gas emissions may participate in the Emissions Trading System (ETS) on request.
2 They are required to submit emission allowances or emission reduction certificates to the Confederation each year for the emissions generated by these facilities. The Federal Council defines the volume of emission reduction certificates that can be delivered. In this respect, it takes account of comparable international regulations.
3 The Federal Council shall designate the economic sectors taking into account the following:
1 The Federal Council may require companies in certain categories that operate at high rates of greenhouse gas emissions to participate in the ETS.
2 These companies are required to submit annual emission rights or emission reduction certificates to the Confederation for the emissions generated by these facilities.
3 The Federal Council refers to the categories of enterprises.
The CO Tax 2 Of the fuels shall be reimbursed to the undertakings referred to in Art. 15 and 16 (companies covered by the ETS).
1 The Federal Council sets in advance the total amount of emission rights available each year up to 2020. In this respect, it takes into account the objective set out in Art. 3.
2 It reserves an appropriate number of emission rights each year to allow new market participants to have access to the trading system.
1 Issuing fees are assigned annually.
2 They are allocated free of charge to the extent that they are necessary for the efficient operation of the companies covered by the EU ETS in terms of greenhouse gas emissions. The remaining emission rights are sold at auction.
3 The Federal Council shall settle the arrangements in accordance with comparable international regulations.
The companies covered by the ETS submit a report annually to the Confederation on their greenhouse gas emissions.
1 Companies that are covered by the ETS must pay the Confederation 125 francs per tonne of carbon dioxide equivalent. 2 (Eq. -CO 2 ) For emissions that are not covered by emission rights or emission reduction certificates, to the extent that they are allowed.
2 The missing emission allowances or emission reduction certificates are to be returned to the Confederation in the following calendar year.
1 Fossil fuel thermal power plants (CPUs) can only be constructed and operated if their operators commit to the Confederation to meet the following requirements:
2 50 % at most CO emissions 2 May be offset by emission reduction certificates.
3 The Federal Council may consider investments in renewable energy in Switzerland as compensatory measures.
4 Facilities that, from fossil energy agents, produce either current or current and heat are considered to be power stations. The installations of the second category shall be taken into account if they meet one of the following conditions:
1 Central operators and the Confederation contract a contract that sets out in detail their commitments under s. 22.
2 The contract cannot be revised in the authorisation procedure applied to plants.
1 Any person who fails to comply with its compensation commitments shall pay to the Confederation the amount of the conventional penalty set out in the contract.
2 The amount of the conventional penalty depends on the estimated costs of the compensatory benefits not provided.
The CO Tax 2 Recovery from fuel is reimbursed to power stations.
1 Anyone who puts fuel for consumption within the meaning of the Act of 21 June 1996 on the taxation of mineral oils 1 Must offset some of the CO emissions 2 That generates their energy use.
2 The Federal Council, after consulting the branch, determines a compensation rate between 5 and 40 % depending on the degree of achievement of the objectives set under Art. 3 and determines the share of the compensation measures to be carried out in Switzerland.
3 The fuel mark-up is 5 centimes at most per litre.
4 The Federal Council may exempt from the consumption of small quantities of fuels the obligation to offset emissions.
Persons subject to tax under the Act of June 21, 1996 on the Taxation of Mineral Oil 1 Are required to offset the emissions. These individuals may be associated with compensation groups.
1 The Confederation collects a tax on CO 2 Affecting the production, extraction and import of fuels.
2 The amount of the tax is 36 francs per tonne of CO 2 The Federal Council may raise it to at least 120 francs if the intermediate objectives for fuels referred to in Art. 3 are not affected.
Are subject to tax:
1 Is reimbursed upon request:
2 The Federal Council shall designate the economic sectors taking into account the following:
3 The scope of the commitment to reduce greenhouse gas emissions is determined in particular by the following:
4 The Federal Council determines the extent to which companies can fulfil their commitment through the issuance of emission reduction certificates.
5 At the request of a company, the Confederation may also take into account the emission reductions achieved outside its production units by improving products.
6 The Federal Council may exclude the reimbursement if it costs a disproportionate amount in relation to the amount concerned.
1 Businesses within the meaning of s. 31, para. 1, let. B, which does not meet the commitments made to the Confederation, must pay it 125 francs per tonne of q. -CO 2 Additional issued.
2 Emission reduction certificates corresponding to tonnes of CO2 eq. 2 Issued in excess must be returned to the Confederation in the following calendar year.
1 One third of the proceeds of the tax on the CO 2 , but not more than 300 million francs per year, is allocated to the financing of measures to reduce emissions of CO 2 Buildings. To this end, the Confederation grants the cantons total financial aid to:
2 The Confederation granted financial aid:
3 The amount of financial aid depends on the effectiveness of the measures.
4 Financial aid is allocated to the cantons until the end of 2019. In 2015, the Federal Council reported to the Federal Assembly on the effectiveness of financial aid.
1 An annual amount of 25 million francs to the most from the proceeds of the tax on the CO 2 Is paid to the Technology Fund for the financing of bonds.
2 The Technology Fund is managed by the Federal Department of the Environment, Transport, Energy and Communication.
3 It allows the Confederation to provide loans to companies to develop and market facilities and processes for one of the following purposes:
4 Surety bonds are granted for up to 10 years.
1 The balance of the tax product on the CO 2 Is divided between the population and the economic community on the basis of the amount they have paid.
2 The share of the population is evenly distributed among all natural persons. The Federal Council regulates the modalities and the allocation procedure. It may entrust the cantons, public law corporations or individuals to proceed with the allocation, by compensating them accordingly.
3 The economic environment is paid to employers, through the AVS compensation funds, in proportion to the salary paid to employees (art. 5 of the PMQ of December 20, 1946 on the Old Age and Survivors Insurance 1 ). AVS compensation funds are compensated accordingly.
The proceeds of the penalty under s. 13 is paid to the infrastructure fund.
Revenues consist of revenues, including interest, net of enforcement costs.
1 The Federal Council shall ensure the application of this Law and shall enact the implementing provisions. Before enacting them, it consults with the cantons and the circles concerned.
2 It may entrust certain tasks to the cantons or private organisations.
3 It regulates the procedure for implementing sanctions.
4 The Federal Office of the Environment decides on climate protection issues.
1 The Federal Council periodically assesses:
2 In this regard, it takes into account, in particular, the evolution of the main factors affecting the climate, such as population growth, economic growth and the increase in traffic.
3 To conduct the evaluation, it is based on statistical surveys.
4 It presents a report to the Federal Assembly at regular intervals.
1 In cooperation with the cantons, the Confederation shall encourage the training and continuing training of persons who are entrusted with tasks under this Law.
2 The authorities inform the public of the prevention measures taken in the context of climate protection; in addition, they advise municipalities, businesses and consumers on measures to reduce CO emissions. 2 .
1 Any person who, intentionally, procures or procures to a third party an unlawful advantage, in particular by deducting from the tax or obtaining, in an unlawful manner, an exemption, bonus or refund of the tax, is liable to a fine Triple the value of the illicit benefit.
2 Attempt and complicity are punishable.
3 Any person who obtains an unlawful advantage through negligence, for him or for a third party, shall be liable to a fine of up to the value of the unlawful advantage.
1 Unless the act is suppressed by another provision providing for a higher penalty, a fine is imposed on anyone, either intentionally or negligently:
2 In serious cases or in the event of a repeat offence, a fine of up to 30 000 francs or the value of the endangered tax may be imposed, as long as it results in a higher amount.
1 Anyone who intentionally provides false indications for the calculations set out in s. 12 shall be liable to a fine of not more than 30 000 francs.
2 If the perpetrator is negligent, the penalty is a fine.
1 The offences are prosecuted and tried in accordance with the Federal Act of 22 March 1974 on administrative criminal law 1 .
2 Prosecution and prosecution are the responsibility of the Federal Customs Administration.
3 If the act constitutes an offence under s. 42 or 43 and an offence under the customs legislation or other federal statutes governing the duties of the Federal Customs Administration to prosecute, the penalty applicable is that of the most serious offence, Increased appropriately.
The Act of 8 October 1999 on CO 2 1 Is repealed.
1 [ RO 2000 979 , 2007 1411 Annex c. 10, 2009 5043 art. 10, 2010 951, 2011 13, 2012 351]
1 Emission rights that have not been used during the period from 2008 to 2012 can be carried forward without limitation over the period from 2013 to 2020.
2 Emission reduction certificates that have not been used during the period from 2008 to 2012 can be carried over only in limited quantities over the period from 2013 to 2020. The Federal Council regulates the modalities.
1 The CO Tax 2 Shall be collected or refunded in accordance with the former right to fossil energy agents placed on consumption and put into free customs practice before the entry into force of this Law.
2 The tax product on the CO 2 Before the entry into force of this Law shall be distributed to the population and to economic circles under the former right.
1 This Law shall be subject to the referendum.
2 The Federal Council shall fix the date of entry into force.
Date of entry into force: 1 Er January 2013 4
1 RS 101
2 FF 2009 6723
3 FF 2010 885
4 ACF of Nov 30, 2012
