641.411 federal law on the taxation of beer * 1 (LIB) October 6, 2006 (State on July 1, 2007) the Federal Assembly of the Swiss Confederation, view of art. 131, al. 1, let. c, of the Constitution, given the message of the federal Council of 7 September 2005, stop: Section 1 provisions general art. 1 principle the Confederation collects a tax on beer manufactured in the Swiss customs territory (territory) or imported on this one.
It ensures in this framework to the requirements of the protection of youth and health.
Art. 2 purpose this law regulates the imposition of beer alcohol content not exceeding 15% of the volume.
Art. 3 definition refers to beer: malt beer (2203 customs tariff number); (b) mixtures of stout with no alcoholic beverages or alcoholic products only obtained by fermentation (2206 customs tariff number); c. beer without alcohol (2202 customs tariff number).
RS 632.10 Annex. In accordance with art. 5, al. 1, of the Act of 18 June 2004 on official publications (RS 170.512), the general tariff and its changes are not published to the RO. The general rate is available under the link Internet http://www.ezv.admin.ch. The mod. are inserted in the customs tariff, which can be accessed on the Internet at: www.tares.ch.
Art. 4 birth of the tax claim the tax claim was born through the consumption of beer. Release for consumption means: a. for the beer made in the customs territory: when the beer leaves the manufacturing unit or is used for consumption in the manufacturing unit; b. for imported beer: the time of its release for free circulation (article 48 of the law of March 18, 2005 on Customs).
RS 631.0 art. 5 tax authority tax authority is the Federal Administration of Customs (customs administration).
Art. 6 application of customs law customs law is applicable as far as this Act and its implementing provisions have not otherwise.
Section 2 liability to tax art. 7 people subject to the tax are subject to tax: a. for the beer made in the customs territory: the manufacturer; b. for imported beer: the debtor of the customs debt.
Art. 8 tax estate tax successor subrogated the person subject to his rights and obligations.
Are deemed successors tax: a. heirs, death of the taxable person or of the successor tax; b. the personally liable partners or their heirs, during the liquidation of a company without legal personality; c. the moral person who takes over, with assets and liabilities, net assets, or the company of another legal person.
The heirs are jointly and severally for the debts of the company to the extent of their hereditary share; the personally liable partners are responsible for the debts of the company within the limits of their responsibility.
If there are several tax successors, each fulfilling its obligations and exercise its rights in an autonomous way.
Each tax successor frees the others within the limits of its payment; its obtained rights are governed by the legal relationship between tax successors.
Art. 9 liability respond jointly and severally with the person subject to tax or the tax successor: a. for the tax payable by a corporation or by a company without legal personality dissolved: those responsible of liquidation, even in bankruptcy or bankruptcy procedure, up to a maximum of the proceeds of the liquidation or inherited property; b. for taxes owed by a corporation that moved its headquarters abroad without liquidation : bodies, by the people who compose it, up to the amount of the net assets of the Corporation.
Section 3 of article tax rate 10 basis for calculating the tax is calculated per hectolitre and based on the content in mash of origin, expressed in degrees Plato.
The degree Plato is the content in mash of origin of beer, expressed in grams per 100 grams of beer, as determined using the big Balling formula on the basis of alcohol content and extract content.
When determining the degree Plato, only the first decimal place is taken into account.
Art. 11 the tax rate amounts to: a. up to 10,0 degrees Plato (light beer) 16 fr. 88 per hectolitre;
b. 10.1 to 14.0 degrees Plato (normal or special beer) 25 fr. 32 per hectolitre;
(c) from 14.1 degrees Plato (strong beer) 33 fr. 76 per hectolitre.
Beer alcohol content not exceeding 0,5% of the volume (beer without alcohol) is exempt from the tax.
Art. 12 adjustment of the rate the federal Council may adapt the tax rates to inflation if the Swiss consumer price index has increased by 5% since the entry into force of this Act, or since the last adjustment.
The tax due is calculated according to the tariff in force at the birth of the tax claim.
Art. 13 exemption beer is exempt when it is not intended for consumption but is used industrially to manufacture other foodstuffs or cosmetic and pharmaceutical products. She is notably exempt when used: a. for the manufacture of vinegar; b. directly or as a component in the manufacture of foodstuffs from semi-finished products, provided that the alcohol content exceeds not five litres of pure for 100 kilograms alcohol product; c. as dye for beer (beer colouring); d. for the manufacture of shampoo; e. form distorted for the manufacture of products other than foodstuffs; f. for the manufacture of drugs.
The beer is also exempt if it is: a. made by an individual with its own facilities, in his own household and used exclusively for personal use; (b) used for the manufacture of brandy; c. exempt from duty under art. 14 of the Federal law of October 1, 1925 on customs.
[RS 6 469; RO 1956 635, 1959 1397 art. 11 c. III, 1973-644, 1974 1857 appendix c. 7, 1980 1793 no I 1, 1992 1670 ch. III, 1994 1634 ch. I 3, 1995 1816, 1996 3371 annex 2 ch. 2, 1997 2465 appendix c. 13, 2000 1300 art. 92 1891 c. VI 6, 2002 248 no I 1 art. 41, 2004 4763 annex ch. II 1, 2006 2197 annex c. 50. RO 2007 1411 art. 131 al. 1]. see art currently. 8 of the Act of March 18, 2005 on Customs (RS 631.0).
Art. 14 reduction tax under art. 11, al. 1, applicable to beer produced by brewing in independent manufacturing units whose total annual production is less than 55 000 hectolitres is reduced as follows: a. 90% when the total annual production amounts to 45 000 hectoliters; b. 80% when the total annual production amounts to 35 000 hectoliters; c. 70% when the total annual production amounts to 25 000 hectolitres; d. at 60% when the total annual production does not exceed 15 000 hectolitres.
The reduction amounts to 1% for each additional 1000 hectolitres of beer produced and less. The incomplete slices are not taken into account.
Tax rates are rounded to the nearest penny.
Total annual production of a manufacturing unit, means the total amount of beer that has been produced by brewing, including the beer manufactured under license, and for which the tax claim was born during a calendar year, with quantity discounts or used tax-free, less alcohol-free beer.
The reduction is granted to production legally and economically independent of any other manufacturing unit, using physically separate facilities of any other manufacturing unit and making beer under license. The tax is also reduced to the following conditions: a. the beer manufactured under license represents less than half of the total annual production; b. the beer manufactured under license is charged to tax under art. 11, al. 1; c. the total annual production is less than 55 000 hectolitres.
The tax reduction is granted for full calendar years.
For punishable beer from a reduced rate, tax is fixed provisionally in the current calendar year based on the annual production of the previous year.
Beer imported from a foreign independent production unit whose total annual production is less than 55 000 hectolitres is imposed on the reduced rate on presentation of an official certificate.
Section 4 Perception and tax refund for beer produced in the customs territory art. 15 obligation to announce and recording anyone who wants to make beer in a professional capacity in the customs territory must announce it to the customs administration at least 30 days before the start of production to be entered in the register of manufacturers of beer.
To be registered, the manufacturer must be domiciled in the customs territory or be entered in the commercial register.
Any change of the name, the home or registration in the commercial register must be immediately announced to the customs administration.
Stop anyone making beer professionally is struck off the register.
The register is public.
Art. 16 accounting period the tax the beer made in the customs territory is due for each calendar quarter (accounting period).
Art. 17 taxation the manufacturer States spontaneously the tax due, in the prescribed form, to the customs administration, within 20 days following the end of the accounting period. If tax liability ends before the end of the accounting period, the time for delivery of the statement begins to run from the end of subject.
The declaration binds the manufacturer and is used to determine the amount of the tax. The result of an official control is reserved.
If the customs administration disputed the declaration, it fixes the amount of the tax by decision.
Art. 18 payment of tax the manufacturer pays taxes owed to the customs administration for the beer produced in the customs territory within 30 days following the end of the accounting period. If tax liability ends before the end of the accounting period, the payment period begins to run from the end of subject.
Art. 19 refund of tax the manufacturer is entitled to the return of the taxes levied on beer produced in the customs territory when the tax was wrongly perceived.
Art. 20 tax refund the manufacturer is entitled to the reimbursement of taxes levied on beer produced in the customs territory when it is: a. exported under customs supervision; b. withdrawn from sale (returned beer).
The refund must be claimed within a period of one year from the birth of the entitlement to the refund.
Art. 21 limitation of the right to return and refund the right to return or refund be barred after five years from the end of the calendar year during which it was born.
The limitation period is interrupted by any exercise of this right in the administration of the customs.
She is suspended until a decision, claim or appeal procedure to the right that the applicant argues is pending.
The right to restitution and reimbursement is prescribed in all cases by 15 years from the end of the calendar year during which it was born.
Art. 22 subsequent perception of tax if the tax due for the beer made in the customs territory has not been set or has been set too low, the customs administration shall collect the amount due before the expiry of the limitation period.
If there is place, she is a taxation by way of estimation on the basis of the facts which are known to him.
Art. 23 limitation of the tax claim the tax claim is prescribed by five years from the end of the calendar year during which it was born.
The prescription is interrupted: a. recognition of the tax claim by the person subject to the tax; b. by any official act, arguing the tax claim sent to the taxable person.
The prescription is suspended as long as the person subject to the tax may be levied in Switzerland.
The interruption and suspension have effect with respect to all persons required to pay the tax.
The tax claim is prescribed in all cases by 15 years from the end of the calendar year during which it was born.
Art. 24 restitution in an amount repaid wrongly if an amount has been repaid wrongly, the administration of customs in the restitution claims.
The right to restitution is prescribed by five years from the moment of the customs administration was informed of this right, but no later than ten years from the birth of the right.
The limitation period is interrupted by any official act claiming restitution; She is suspended as long as the person liable for the payment cannot be prosecuted in Switzerland.
Art. 25 interest in case of delay in payment of the tax, interest is due, without warning, from his due.
Interest is due from the moment where the tax has been returned or reimbursed incorrectly.
Administration of Customs should refund interest from the moment she has collected an amount erroneously or has not repaid the amount wrongly.
The federal Council may provide for exceptions to the perception of the moratorium interest.
The federal Department of finance fixed interest rates.
Art. 26 gage tax the Confederation has, in the following cases, legal lien on beer produced in the customs territory and subject to tax: a. If the tax collection seems compromised; (b) if the taxable person is in arrears in the payment of the tax.
The tax pledge also applies to the beer for which the revenue claim has not yet taken birth.
The procedure is governed by the provisions applicable to customs duties.
Rectified by Commission for the drafting of the SSA. fed. (art. 58, para. 1, PA - RS 171.10).
Art. 27 collateral where the tax debt is not guaranteed by a tax pledge sufficient and feasible, the customs administration may require collateral in the following cases, even that this debt is not yet due: a. If the tax collection seems compromised; (b) if the taxable person is in arrears in the payment of the tax.
Collateral can be provided in the form of a cash deposit, deposit of securities or a deposit.
The procedure is governed by the provisions applicable to customs duties.
Art. 28 control anyone who makes beer in the customs territory must keep a complete record of its activities. The federal Council shall regulate the terms and conditions. The customs administration may prescribe the use of forms determined.
The customs administration may require from the manufacturer the information it deems necessary and make present the books, business documents and documents that may be important for the implementation of this Act.
The documents must be kept for ten years.
The customs administration may conduct at any time without notice control of units of production, warehouses and other commercial premises, as well as if necessary accounting.
Section 5 collection and refund of tax for beer imported into the customs territory art. 29 provisions applicable to imported beer the provisions and procedures of the customs legislation are applicable to imported beer on the customs territory as far as this Act and its implementing provisions have not otherwise.
Art. 30 tax refund because of re-export import tax is refunded upon request, under the following conditions: a. the beer is re-exported, in the State, within a period of one year from import clearance; b. There is evidence that exported beer is identical to that previously imported; c. the refund request is presented at the export clearance.
Subsequent claims are considered if they are submitted in writing, within 60 days after customs clearance for export, at the direction of the district in which the re-export has taken place.
The refund is also for beer which, instead of being reexportee, is destroyed at the request of the debtor of the customs debt in the customs territory.
Art. 31 interest art. 25 is applicable by analogy.
Section 6 legal protection art. 32 claim decisions at first instance by the Directorate-General of Customs may be a claim to branch customs within 30 days of their notification. The decisions of requisition of collateral exception.
The claim procedure is governed by the Federal Act of 20 December 1968 on administrative procedure.
RS 172.021 art. 33 appeal decisions of the Customs offices can be appealed to district administrators.
District administrators, trial decisions may be lodged with the Directorate-General of customs.
The customs administration is represented by the Directorate-General of customs in proceedings before the federal administrative court and the federal court.
The deadline for appeal in the first instance against the taxation by Customs offices is 60 days from the establishment of the assessment decision.
Appeals against the decisions of requisition of the General Directorate of customs security have no suspensive effect.
In addition, the appeal procedure is governed by the General provisions on the Federal procedure.
Section 7 provisions criminal art. 34 tax offences are tax offences: a. the endangerment of the tax; b. the subtraction of tax c. the tax withholding; d. the diversion of the tax pledge.
Art. 35 put at risk or subtraction of tax anyone, intentionally or through negligence, with the production in Switzerland or importation of beer, a non-statement, concealment, or misrepresentation, or in any other way, subtracts the tax or put it at risk completely or partially, or procures, or provides to a third party a tax benefit that is unlawful in any other way is punished with a fine of up to five times the amount of tax deducted or put at risk , or the unlawful advantage.
In case of aggravating circumstances, the maximum amount of the fine is increased by half. A custodial sentence of one year at most may also be imposed. Are deemed aggravating circumstances: a. the fact to hire one or more persons to commit an offence; b. the fact of committing offences by profession or habit.
If the amount of tax removed or put at risk cannot be determined exactly, it is assessed by the customs administration.
The art. 14-16 of the Federal law on administrative penal law (DPA) on March 22, 1974 are reserved.
Terminology adapted to the change of 13 Dec. the penal Code (RS 311.0 2002; 2006 3459 RO).
RS 313.0 art. 36 withholding tax anyone who acquires, receives a gift, takes pledge or in any other way control, conceals, flows, helps sell or puts into circulation of beer which he knows or must presume that it was subtracted to the tax to which it is subjected, incurs the penalty applicable to the perpetrators of the crime.
Art. 37 misuse of the tax pledge anyone left in possession of beer entered as a pledge of tax by the customs administration, destroys it or has intentionally without the consent of the customs administration, be punished with a fine of up to five times the value of calculated over domestic beer.
Art. 38 attempt attempt to tax offence is punishable.
It is punishable by a fine of up to double the amount of tax being jeopardized.
Art. 39 offences in a company if the predictable fine does not exceed 100 000 francs and the investigation of individuals punishable under art. 6 CCA involves investigations out of proportion to the penalty, the authority may decline to prosecute these people and condemn the company (art. 7 CCA) to the payment of the fine.
RS 313.0 art. Contest 40, if a breach is both a subtraction, a potential danger or a withholding tax and an offence under other legislation of the Confederation continued by the customs administration, the penalty is one that is planned for the more serious offence; It can be increased appropriately.
Art. 41 failure to comply with requirements to order anyone who violates, intentionally or by gross negligence, of any provision of this Act, a provision of which failure is declared punishable, or a decision made against him and served under threat of the penalty provided in this article, is punished with a fine of 5,000 francs to the most.
Art. 42 criminal prosecution and prescription offences are prosecuted and judged in accordance with the DPA.
The prosecution and judgment are the responsibility of the customs administration.
The prescription of the criminal action in the sense of art. 11, al. 2, CCA applies to all tax offences.
RS 313.0 Section 8 provisions final art. 43 running the federal Council shall issue implementing provisions.
The customs administration performs this Act.
Art. 44 amendment of the law in force.
The mod. can be found at the RO 2007 2895.
Art. Transitional provisions 45 anyone listed in the register of manufacturers of beer according to the old law is deemed registered within the meaning of art. 15. the past in force according to the old law decisions are not affected by the new law.
The procedures aimed the beer tax outstanding at the time of the entry into force of this Act are completed according to the old law.
The new law applies to the complaint and appeal procedures. Liability to tax and tax rate are governed by the old law.
Art. 46 referendum and entry into force the present law is subject to the referendum.
The federal Council shall determine the date of entry into force.
Date of entry into force: 1 July 2007 RO 2007 2895 * terms for individuals apply to women and men.
RS 101 FF 2005 5321 ACF of June 15, 2007 (RO 2007 2907).
State on July 1, 2007