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Translation 1
(State 1 Er February 2010)
The Swiss Confederation and the Principality of Liechtenstein,
Bearing in mind that Switzerland and Liechtenstein form a common economic area at open borders,
Wishing to ensure uniform regulation, interpretation and application of environmental taxes,
Taking into account that Liechtenstein has been a Party since 1 Er May 1995 to the Agreement on the European Economic Area (EEA Agreement),
Taking into account also that the provisions of the EEA Agreement applicable to Liechtenstein-in particular Directive 2003 /87/EC establishing a system for the exchange of greenhouse gas emission allowances in the Community and Directive 2004 /101/EC amending Directive 2003 /87/EC under the Kyoto Protocol project mechanisms 3 -and the provisions of the federal legislation, which have both the aim of reducing greenhouse gas emissions under the Kyoto Protocol to the United Nations Framework Convention on Climate Change 4 , are equivalent,
Agreed to the following provisions:
(1) In accordance with the fiscal autonomy of the two Contracting Parties, the Swiss Federal Council and the Government of the Principality of Liechtenstein shall settle in an agreement 1 The manner in which the environmental taxes are levied in Liechtenstein in parallel with the perception in Switzerland, the resumption in the Liechtenstein law of the federal legislation on these taxes, and its enforcement.
(2) The use of revenue from fees shall not be the subject of this agreement, except for the return of the tax on the CO 2 The economy. In order to ensure comparable conditions of competition in the common economic area, Liechtenstein provides for the transfer of the tax on the CO 2 Liechtensteine companies that correspond to those of Switzerland.
(3) In view of a resumption by Liechtenstein, Switzerland shall inform the latter in good time of the proposed changes to the federal legislation concerning environmental taxes, as well as the proposed new environmental taxes. In the event of conflicts of interest, the Contracting Parties shall endeavour to find common solutions.
(4) Liechtenstein shall inform Switzerland in good time of the planned amendments to the Liechtenstein legislation concerning environmental taxes and the proposed new environmental taxes resulting from the participation of the Liechtenstein to the EEA. In the event of conflicts of interest, the Contracting Parties shall endeavour to find common solutions.
1 RS 0.641.751.411
Matters relating to the interpretation and application of this Treaty and the Agreement shall be resolved by diplomatic means.
Disputes concerning the interpretation of this Treaty or the Agreement which cannot be resolved through diplomatic channels shall be submitted to a arbitral tribunal.
(1) This Treaty shall be concluded for an indefinite period.
(2) Each Contracting Party may terminate it for the end of a calendar year, subject to observance of a period of twelve months.
This Treaty shall be applied provisionally from 1 Er February 2010. It shall enter into force as soon as the Contracting Parties communicate the completion of the internal procedures required for its entry into force.
In witness whereof, The Plenipotentiaries have signed this Treaty.
Done at Berne, in two copies in German, on January 29, 2010.
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1 The original German text is published, under the same figure in the German edition of this collection.
2 RO 2011 1597
3 RS 0.814.011
4 RS 0.814.01
