Rs 613.2 Federal Law Of 3 October 2003 On The Financial Adjustment And Clearing Charges (Pfcc)

Original Language Title: RS 613.2 Loi fédérale du 3 octobre 2003 sur la péréquation financière et la compensation des charges (PFCC)

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613.2 federal law on the financial adjustment and clearing charges (PFCC) October 3, 2003 (Status January 1, 2012) the Federal Assembly of the Swiss Confederation, view the art. 47, 48, 50 and 135 of the Constitution, given the message of the federal Council of November 14, 2001, stop: Section 1 provisions general art. 1 purpose this law regulates: a. the Equalization of resources for the cantons to low potential of resources, funded by the cantons to potential resources and Confederation; b. compensation, by the Confederation, excessive loads due to geo-topographic or sociodemographic; factors c. matching intercantonal collaboration for compensation of expenses.

Art. 2 goals financial equalization is designed to: a. enhance the financial autonomy of the cantons; b. reduce disparities between cantons regarding the financial capacity and the tax burden; c. maintain tax competitiveness of the cantons in the national and international level; d. ensure the cantons a minimum staffing resources financial; e. offset loads excessive of the cantons to geo-topographic or sociodemographic factors; f. to ensure fair compensation of expenses between the cantons.

Section 2 Equalization of resources funded by the Confederation and the cantons art. 3 potential of resources potential of resources of a canton is the value of its exploitable resources tax.
It is calculated based on: a. direct taxable income of individuals under the Federal law of 14 December 1990 on federal tax; b. the fortune of individuals; c. the taxable profits of legal persons according to the Federal law of 14 December 1990 on the direct federal tax.

The federal Council lays down a uniform franchise deductible income. With respect to the fortune, it takes into account the increase thereof and with regard to profits, it takes into consideration the special tax status enjoyed by some companies.
In collaboration with the cantons, the federal Council calculates each year the resource potential of each canton per capita, based on figures for the last three years for which data are available.
The cantons having a potential of resources per capita higher than the Swiss average are known townships with high potential resources. The cantons having a potential of resources per capita below the Swiss average are deemed cantons to low potential of resources.

SR 642.11 art. 4 funding to high-potential resources cantons and the Confederation finance Equalization of resources.
The annual share of the cantons to potential resources equals at least two-thirds and maximum 80% of the part of the Confederation.

Art. 5 determination of the funds the Federal Assembly fixed by a federal decree submitted to the referendum, for a period of four years, the basic contribution of the cantons to potential resources and that of Confederation to equalization resources. It takes into account the report of the federal Council (art. 18) and aims to maintain tax competitiveness of the cantons on the international level.
The federal Council suits, for the second, the third and the fourth year, the contribution of the cantons potential of resources based on the evolution of their resource potential and that of Confederation in function of the evolution of the resource potential of all cantons.
Each canton high-potential resources pay, per capita, a uniform percentage of the difference between its resources into account and the Swiss average.

Art. 6 allocation of funds the federal Council stop each year the allocation of Equalization of resources between the cantons to low potential of resources on the basis of their potential resources and their number of inhabitants. Contribution per capita increases gradually with the increasing difference between the defining of a canton resources and those of the Swiss average. The ranking of the cantons must not be changed by the Equalization of resources.
Funds are paid to the cantons without be subordinated to a specific assignment.
Resources that are taken into account for each canton, calculated per capita, are expected to reach, after the addition of the payments of the Equalization of resources, 85% at least of the Swiss average.

Section 3 Compensation for excessive charges by the Confederation art. 7 excessive loads to geo-topographic factors Confederation compensates for excessive of the cantons due to geo-topographical factors.
The factors leading to excessive loads are especially: a. a proportion greater than the average home and productive surfaces at high altitude areas; b. scattered habitat and a low population density.

Art. 8 excessive loads due to demographic factors Confederation compensates for excessive of the cantons due to demographic factors.
The factors leading to excessive loads are especially a proportion greater than the average of the following population groups: a. people living in poverty; b. very elderly; c. young facing training needs individuals; d. unemployed; e. addicts; f. foreign who need assistance to integration.

Additional special charges the city centres of major cities are also taken into account.

Art. 9 determination and federal distribution of funds. the Assembly fixed, by a federal decree submitted to the referendum and for a period of four years, the basic contributions to the compensation excessive loads due to geo-topographic and demographic factors. It takes into account the report of the federal Council (art. 18).
The federal Council adapted the contribution to inflation for the second, third and fourth year.
It sets the distribution criteria after consultation with the cantons.
Funds are paid to the cantons without be subordinated to a specific assignment.

Section 3aCorrection retroactive compensation payments art. 9 federal Council has corrected retroactively the erroneous payments in the field of the Equalization of resources or compensation of expenses if the error: a. comes from a seizure, transmission or incorrect treatment of data, etb. leads to a township at the financial consequences.

The federal Council corrects errors at the latest when the year concerned by the error numbers are used for the last time in the calculation of compensatory payments.
Each year, it defines the financial importance within the meaning of para. 1, let. b. it relies for this purpose on the average potential of resources per capita in the Switzerland.
If the necessary conditions for a correction are met, compensation payments are adapted as best as possible. If necessary, adaptation may be spread over several years.

Section 4 assorted intercantonal Collaboration for compensation of expenses art. 10 obligation to collaborate the Federal Assembly can force the cantons to collaborate in providing for compensation of expenses in the areas listed in art. 48, art. 1, of the Constitution.
The obligation is in the form of a general force mandatory declaration (art. 14) or an obligation to join (art. 15).
The cantons regulate co-operation in intercantonal agreements.

Art. 11 goals matching intercantonal collaboration for compensation of expenses has the following goals: a. ensure a minimum supply of community services; (b) cantonal tasks collectively and rationally; c. compensate equitably the costs of services benefiting several cantons ensuring adequate decisions and implementing participation to the cantons concerned.

Art. 12 principles of equalization the Equalization of the benefits enjoyed by several cantons will take into account in particular the effective use of these benefits, the extent of the right to participation in decisions and implementation as well as benefits or considerable disadvantages related and whose provider canton benefits due to its situation.

Art. 13 intercantonal agreement the cantons are developing an intercantonal agreement on matching intercantonal collaboration for compensation of expenses. They stop there, including: a. the principles of the Intercantonal collaboration; b. the principles of the compensation of expenses; c. bodies; (d) the participation of the Intercantonal collaboration-cantonal parliaments with a reconciliation of the loads; e. membership and whistleblowing procedures; f. the procedure intercantonal applicable to all disputes dispute settlement related to intercantonal collaboration with compensation of expenses; (g) the extent to which intercantonal collaboration principles and apply the compensation of expenses between the canton and the communes.

Art. 14 statement of general binding force the Federal Assembly may, by a federal decree submitted to the referendum, give strength mandatory General:

a. the intercantonal agreement if at least 21 cantons request; b. an intercantonal agreement in one of the areas listed in art. 48, art. 1, of the Constitution, if at least 18 cantons ask.

The cantons concerned are consulted prior to the decision.
The cantons, which are forced to accede to a convention under a general compulsory force statement have the same rights and the same obligations that the cantons which has already acceded.
General force mandatory reporting may cover a period of more than 25 years.
Federal decrees on the mandatory force general statement may provide that the Federal Assembly is empowered to lift the binding General by simple, when federal decree, of the circumstances, it is not justified, especially if: a. at least six townships so request for the intercantonal agreement; (b) at least nine cantons so request for an intercantonal convention.

The cantons can request the lifting of the force mandatory reporting for five years.

Art. 15 obligation to adhere at the request of at least half of the cantons, which are party to an intercantonal convention or which the negotiations have resulted in a final draft convention, the Federal Assembly may, by a simple federal decree, forcing one or several cantons to the membership.
The cantons concerned are consulted prior to the decision.
The cantons, which are forced to join a convention have the same rights and the same obligations as the other cantons.
The obligation to join may cover more than 25 years.
The Federal Assembly may, by a simple federal decree, lift the obligation to accede when, because of the circumstances, it is no longer justified, especially if half of the cantons the Intercantonal Convention asks.
The cantons may ask to be released from the obligation to join before the age of five.

Art. 16. remedies cantons establish judicial authorities which shall act as cantonal or authorities intercantonal of final instance on appeals against the decisions of intercantonaux bodies.
If a canton violates an intercantonal agreement or a decision taken by an intercantonal body binding, each canton or intercantonal body concerned may appeal to the federal court when the Intercantonal convention on the settlement of disputes has failed to reach an agreement.

Art. 17 direct applicability if a canton does not implement an intercantonal agreement or a decision with binding force taken by an intercantonal body, or if it does not do so within the time, concerned citizens can assert rights based on this agreement or decision provided that the provisions it contains are sufficiently clear and precise.

Section 5 report on the assessment of the effectiveness of art. 18. the federal Council presents every four years to the Federal Assembly a report on the implementation and the effects of this Act.
The report exposes the degree of achievement of the goals of financial equalization during the past period and proposes possible measures for the next period.
The effects of assorted intercantonal collaboration for compensation of expenses are exposed separately.

Section 6 provisions transitional art. 19 compensation in the case of hardship the Confederation and the cantons fund a compensation fund in the case of hardship for the cantons to low potential of resources to facilitate the transition to the new financial equalization. Compensation of expenses as part of the Intercantonal collaboration is not taken into account in this context.
The Fund is financed by the Federal Government two-thirds and one-third by the cantons.
The Federal Assembly shall, by federal decree submitted to the referendum, the amount of the compensation in the case of hardship fund. This amount is fixed for eight years and then decreases by 5% per year. The participation of each canton is set according to the number of its inhabitants.
The Federal Assembly decided by federal decree submitted to the referendum the lifting, total or partial, compensation in the case of hardship when as it turns out, on the basis of the report of the federal Council, that it is no longer, or more completely necessary.
The federal Council shall regulate the distribution of funds between the cantons, according to their resources and potential outcomes of the financial balance of the transition to the new system of equalization. Beforehand, he consulted the cantons. Compensation of expenses as part of the Intercantonal collaboration is not taken into account in this context.
A canton loses his entitlement to benefits in the case of hardship compensation fund when its potential of resources is more than the Swiss average.
Funds are paid to the cantons without be subordinated to a specific assignment.
During the examination to measure if the objective of minimum staffing indicated in art. 6, al. 3, has been reached, the case of hardship compensation fund benefits are taken into account.

2006 3299 Art. RO 20 law on subsidies in the areas where new financial equalization provides financial in favour of Confederation relief: a. requests assistance or compensation that is made between the date of the entry into force of this provision and of the entry into force of new financial equalization is examined under the law in force at the time of commitment; b. financial benefits formally guaranteed by the Confederation before the entry in force of the new financial equalization for projects has not yet been implemented at the time of the entry into force of this Act are provided only if the final statement relative to the completed project is presented within three years of the entry into force of this Act.

Section 7 provisions final art. 21 execution the federal Council shall issue implementing provisions. Beforehand, he consulted the cantons.

Art. 22 extension of federal decrees according to the art. 5, al. 1, and 9, al. 1. any delay in the implementation of a new federal order under the terms of art. 5, al. 1, and 9, al. 1, involves the extension of the federal decree in effect until the time the following federal decree takes effect, the extension period shall not however exceed two years.
The federal Council may adapt the contribution in accordance with the art. 5, al. 2, and 9, al. 2, for the duration of the extension.

Art. 23 repeal of the law in the Federal Act of 19 June 1959 concerning the financial equalization between the cantons is repealed.

[RO 1959 961, 1967 1569, 1974-139, 1980-1791, 1985-1945, 1991 857 appendix c. 12]

Art. 24 referendum and entry into force the present law is subject to the referendum.
It will be published in the Federal Gazette if the people and the cantons accepted the Decree of 3 October 2003 on the reform of financial equalisation and Division of tasks between the Confederation and the cantons.
The federal Council shall determine the date of the entry into force, taking into account the State of the Intercantonal collaboration with compensation loads.

FF 2002 2415 Date of entry into force: January 1, 2008 art. 20: April 1, 2005 RO 2005 1481 101 FF 2002 2155 RS introduced by chapter I of the Federal ACT of June 17, 2011, in force since Jan. 1. 2012 (2011 5633 RO; FF 2010 7861).
O from 7 nov. 2007 (RO 2007 6821) March 3, 2005 (RO 2005 1637) ACF.

Status as of January 1, 2012

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