Key Benefits:
On 11 December 2009 (State 1 Er January 2014)
The Federal Department of Finance (DFF),
See art. 74, para. 4, of the Customs Act of 18 March 2005 (LD) 1 ; given art. 187, para. 1, and 188, para. 2, of the order of 1 Er November 2006 Customs (OD) 2 ; see art. 108 of the Act of 12 June 2009 on VAT (VAT) 3 ; see art. 22, para. 3, of the Act of 21 June 1996 on the taxation of mineral oils (Limpmin) 4 , 5
Stops:
1 There is a moratorium on interest:
2 The annual interest rate of the moratorium is:
3 Moral interest shall be collected only when the amount reaches 100 francs.
1 [ RO 2000 1300 1134, 2001 3086, 2002 1480, 2004 4719 Annex, c. II 5, 2005 4545 Annex, c. 2, 2006 2197 Annex c. 52 2673 3243 5379 annex, c. II 5, 2007 1411 Annex c. 7 3425 Annex c. 1 6637 annex, c. II 5. RO 2009 5203 art. 110]
2 [RO 1994 1464, 1995 4669, 1996 2378, 1997 2779 ch. II 37, 1998 1801]
3 [RS 6 173; RO 1950 1467 art. 4 and 5, 1954 1316 art. 2, 1958 471, 1959 1343 art. 11 ch. IV 1625 c. I let. B 1699, 1971 941, 1973 644 hp. II 2 1061, 1974 1857 Annex c. 28, 1982 142, 1987 2474, 1992 288 Annex c. 27. RO 1994 1464 art. 82]
4 Introduced by Art. 13 of the DFF O of 22nd. 2013 on tax concessions for mineral oil tax, in force since 1 Er Jan 2014 ( RO 2013 4489 ).
5 New content according to the c. I of the DFF O of 24 Nov 2011, in force since 1 Er Jan 2012 ( RO 2011 6203 ).
1 A remunerative interest is paid:
2 The annual interest rate rises to:
3 Paid interest shall be paid only when the amount reaches 100 francs.
1 [ RO 2000 1300 1134, 2001 3086, 2002 1480, 2004 4719 Annex, c. II 5, 2005 4545 Annex, c. 2, 2006 2197 Annex c. 52 2673 3243 5379 annex, c. II 5, 2007 1411 Annex c. 7 3425 Annex c. 1 6637 annex, c. II 5. RO 2009 5203 art. 110]
2 [RO 1994 1464, 1995 4669, 1996 2378, 1997 2779 ch. II 37, 1998 1801]
3 Introduced by Art. 13 of the DFF O of 22nd. 2013 on tax concessions for mineral oil tax, in force since 1 Er Jan 2014 ( RO 2013 4489 ).
4 RS 641.611
5 New content according to the c. I of the DFF O of 24 Nov 2011, in force since 1 Er Jan 2012 ( RO 2011 6203 ).
The DFF order of 4 April 2007 on interest rates and interest rates 1 Is repealed.
1 [ RO 2007 1801 ]
This order shall enter into force on 1 Er January 2010.
1 RS 631.0
2 RS 631.01
3 RS 641.20
4 RS 641.61
5 New content according to Art. 13 of the DFF O of 22nd. 2013 on tax concessions for mineral oil tax, in force since 1 Er Jan 2014 ( RO 2013 4489 ).