0.641.751.41 translation Treaty between the Swiss Confederation and the Principality of Liechtenstein concerning environmental taxes in the Principality of Liechtenstein determined January 29, 2010, applied on a provisional basis from 1 February 2010 entered into force on 14 April 2011 (State on February 1, 2010) the Swiss Confederation and the Principality of Liechtenstein, having in mind that the Switzerland and the Liechtenstein form an economic area common to open borders eager to ensure transit regulations, interpretation and a uniform environmental tax application, taking into account that the Liechtenstein is a party since May 1, 1995, to the agreement on the European economic area (EEA Agreement), taking into account also that the provisions of the EEA Agreement for Liechtenstein - particularly the directive 2003/87/EC establishing a system of trading emissions of greenhouse in the community as well as the Directive 2004/101/EC amending Directive 2003/87/EC in respect of the mechanisms of draft provisions of federal law, which have one and others to reduce gas emissions greenhouse in application of the Kyoto Protocol to the framework convention of the United Nations on climate change and the Kyoto Protocol- , are equivalent, have agreed on the following provisions: art. 1 1) in respect of fiscal autonomy of both Contracting Parties, the Swiss federal Council and the Government of the Principality of Liechtenstein settle in an agreement the terms of collection of taxes at the same time environmental to the Liechtenstein collection in Switzerland, recovery in the right of Liechtenstein to federal legislation on these taxes, as well as its execution.
(2) the use of the revenue from the taxes is not being of that agreement, with the exception of the retrocession of the CO2 tax to the economy. To ensure comparable conditions of competition in the common economic space, the Liechtenstein provides provisions for the handover of the CO2 tax to Liechtenstein businesses that match those of the Switzerland.
(3) in the prospect of a takeover by the Liechtenstein, the Switzerland informs it timely and planned changes to the federal legislation on environmental taxes, as well as new environmental taxes projected. In case of conflict of interest, Contracting Parties are trying to find common solutions.
(4) the Liechtenstein inform in good time the Switzerland of the proposed changes to the legislation of Liechtenstein concerning environmental taxes as well as new projected environmental taxes resulting from the participation of Liechtenstein in the EEA. In case of conflict of interest, Contracting Parties are trying to find common solutions.
SR 0.641.751.411 art. 2. the issues related to the interpretation and application of the present Treaty and the agreement are resolved through diplomatic channels.
Art. 3. disputes concerning the interpretation of the present Treaty or agreement that cannot be settled through diplomatic channels must be submitted to an arbitral tribunal.
Art. 4 1) this Treaty is concluded for an indefinite period.
(2) each Contracting Party may terminate it at the end of a calendar year, for observation of a period of twelve months.
Art. 5. the present Treaty is applied on a provisional basis from 1 February 2010. It comes into force as soon as the contracting parties shall communicate to the completion of the internal procedures required for its entry into force.
In faith whereof, the Plenipotentiaries have signed the present Treaty.
Done at Bern, in two copies in German, January 29, 2010.
For the Swiss Confederation: for the Principality of Liechtenstein: Paul Seger Hubert Büchel RO 2010 569 the German original text is published under the same figure in the German edition of this compendium.
RO 2011 1597 RS 0.814.011 RS 0.814.01 State on February 1, 2010