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RS 823.321 Ordinance of 11 March 1952 on crisis reserves

Original Language Title: RS 823.321 Ordonnance du 11 mars 1952 sur les réserves de crise

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[823.321]

Ordinance on crisis reserves 1

11 March 1952 (State on 28 December 1999)

The Swiss Federal Council,

See art. 11 of the Federal Act of 3 October 1951 2 On the establishment of crisis reserves by the private economy (hereinafter referred to as "the law"),

Stops:

1 Scope of the Act

Art. 1 1

1 Repealed by Art. 16 of the O of 9 August 1988 on the constitution of crisis reserves benefiting from tax relief (RS 823.331 ).

2 The constitution of crisis reserves

21 Maximum amount allowed

Art. 2 1

1 Repealed by Art. 16 of the O of 9 August 1988 on the constitution of crisis reserves benefiting from tax relief (RS 823.331 ).

22 Placement of the reserve

Art. 3 Minimum Placement

1 The overall sum of the payments to the reserve must be made up of 60 % of the Confederation's right of deposit.

2 This proportion may be exceeded. If this is the case and deposit vouchers are repaid in advance, the allowance is reduced in proportion only when the balance of the amount placed is no more than 60 % of the total amount of the payments.

Art. 4 Deposit Bons

1 For each placement, a deposit voucher is issued. At maturity, deposit vouchers may be extended by two years. 1

2 Deposit vouchers are nominative within the meaning of s. 974 of the Code of Obligations 2 And may be assigned only in the cases provided for in s. 10, para. 1, of the Act.

3 The enterprise may require the State Secretariat for the Economy 3 (hereafter " SECO 4 ") The early repayment of a deposit voucher for the end of the calendar year by observing a three-month notice period.


1 New content according to the c. I of the O of 27 Oct. 1999, in force since 1 Er Dec. 1999 ( RO 1999 3601 ).
2 RS 220
3 New expression according to c. I of the O of 27 Oct. 1999, in force since 1 Er Dec. 1999 ( RO 1999 3601 ).
4 New abbreviation according to c. I of the O of 27 Oct. 1999, in force since 1 Er Dec. 1999 ( RO 1999 3601 ). This amendment has been taken into account throughout this text.

Art. 5 1 Interest generated by filing coupons

1 The deposit vouchers shall be paid at the interest rate that the Bernese cantonal Bank applies to the cash obligations of the same duration. Deposit vouchers are issued on the first day of the month. Interest is payable annually. 2

2 In the event of early repayment of a deposit voucher, as a result of denunciation, deductions valid for the duration of the investment shall be fixed as follows:

For four-year filing coupons, if the investment has gone on:

For 8-year filing coupons, if the investment has gone on:

Less than one year

-1½ %

Less than one year

-1¾ %

Less than 2 years

-1 %

Less than 2 years

-1½ %

Less than 3 years

-%

Less than 3 years

-1¼ %

Less than 4 years

-

Less than 4 years

-1 %

Less than 5 years

-%

Less than 6 years

-%

Less than 7 years

-MÜNTE%

Less than 8 years

-

3 The interest produced by the deposit vouchers maturing prematurely by the fact that the fight against unemployment is committed is calculated at the rates specified in para. 1.


1 New content according to the c. I of the O of April 21, 1982 (RO 1982 597).
2 New content according to the c. I of the O of 27 Oct. 1999, in force since 1 Er Dec. 1999 ( RO 1999 3601 ).

Art. 6 To 8 1

1 Repealed by Art. 16 of the O of 9 August 1988 on the constitution of crisis reserves benefiting from tax relief (RS 823.331 ).

3 Combating unemployment

31 Start and end

Art. 1 32 Creation of work opportunities without special authorization.
Attributed Expenditures

1 The final deadline for the implementation of the recovery measures is set by the Federal Department of the Economy 2 (Department) in the case of general discharge and the SECO in the case of individual release. On the other hand, in the case of general discharge, the Department may set a time limit for the allocation of orders to third parties.

2 On reasoned request, the SECO may extend these time limits for a business.

3 Only expenditure incurred by recovery measures within the time limit shall be taken into account in determining the right to reimbursement.


1 New content according to Art. 16 of the O of 9 August 1988 on the establishment of crisis reserves benefiting from tax relief, in force since 1 Er Oct. 1988 (RS 823.331 ).
2 New name according to the ACF of Dec. 1997 (unpublished).

32 Creation of work opportunities without special authorization. Attributed Expenditures

Art. 10

1 The following are considered to be chargeable expenses for the determination of entitlement to the allowance:

A.
For the measures provided for in Art. 6, para. 1, let. A, of the Act, the actual cost of the construction, expansion, alteration and renovation, including the cost of the development work. The cost of acquiring the land is not considered;
B.
For the measures provided for in Art. 6, para. 1, let. B, of the law, the actual costs of acquisition, as well as the costs of development and assembly, if such work is carried out by third parties.

2 The imputability of the cost of acquiring an object of equipment or of a building that has resulted in one or more transfers of ownership will be recognized only once.

3 The following shall be regarded as machines, apparatus, engines, technical installations and means of transport of Swiss manufacture within the meaning of Art. 6, para. 1, let. B, of the law those for which a certificate of Swiss origin may be issued in accordance with the order of 9 December 1929 1 On certificates of origin and related implementing provisions.


1 [RS 10 509; RO 1974 1985, 1980 266. RO 1984 413 art. 27 ch. 1]. Presently "in accordance with the O of 4 July 1984 on origin" (RS 946.31 ).

33 Creating work opportunities with special permission

Art. 11 Nomenclature

1 Special authorisation for the execution of other measures to combat unemployment within the meaning of Art. 6, para. 2, the law is granted by the SECO.

2 Among these measures are especially relevant:

A.
The development of technical and scientific research in the enterprises themselves;
B.
The creation of new designs in the textile industry and the footwear industry; the creation of new types and forms of watches in the companies of the watch industry;
C.
The development of exports and propaganda abroad;
D.
Production for stock in factories and rebuilding of stocks in trading houses;
E.
The acquisition of machinery, apparatus and technical installations of foreign origin, provided that it is not available in Switzerland and that they are intended to supplement equipment of Swiss origin or contribute in another form to Creating work opportunities;
F.
Manufacturing for the needs of the company, processing and revision of machines, apparatus, engines, technical installations and means of transport, as well as the assembly of new equipment by the staff of the company;
G.
Training of workers and employees in another type of activity;
H.
Special measures to ensure work for trade employees.
Art. 12 Attributed Expenditures

1 In granting the authorization, the SECO identifies the expenditures that will be charged for the determination of the duty to the allowance.

2 For some of the measures to combat unemployment the enforcement of which requires authorisation, the Department may, after consultation with the cantons and the economic associations, lay down requirements for the expenditure attributable to 1 Er Paragraph. If an undertaking expressly declares that it wishes to comply with these requirements, the authorisation will be granted without further examination.

4 The right to patronage

41 Determination of Dividend

Art. 13 1

1 Repealed by Art. 16 of the O of 9 August 1988 on the constitution of crisis reserves benefiting from tax relief (RS 823.331 ).

Art. 14 1 Premature Dissolution of the Reserve

In the event of the dissolution of a portion of the reserves prior to release within the meaning of s. 5 and 5 A The sum of the allowances calculated on all payments undergoes a reduction proportionate to that of the reserves.


1 New content according to Art. 16 of the O of 9 August 1988 on the establishment of crisis reserves benefiting from tax relief, in force since 1 Er Oct. 1988 (RS 823.331 ).

42 Extent of entitlement to patronage dividend

Art. 15

1 The payment of the patronage dividends must be requested in writing to the SECO 1 , which determines the amount to which the business is entitled under s. 8 of the law and provides for payment. The decision must be notified in writing.

2 Where the implementation of measures to combat unemployment extends over a long period, the SECO may, if the request is made to it and without waiting for those measures to be completed, grant the undertaking a partial payment of the drawback, including the Amount is based on the chargeable expenses already incurred.

3 If the tax has already been collected, it will be possible to make a Preliminary ruling on the extent of the duty to the allowance on the basis of an interim calculation within the meaning of s. 13, para. 2, and to pay the company a down payment of up to 90 % subject to the decision to be taken once the taxation has become final.


1 New expression according to c. I of the O of 27 Oct. 1999, in force since 1 Er Dec. 1999 ( RO 1999 3601 ). This amendment has been taken into account throughout this text.

43 Administration of Evidence

Art. 16

1 In requesting the payment of the allowance, the company will submit original invoices and other relevant supporting documents that are covered by it and establish:

A.
The amount of the crisis reserve available at the start of the fight against unemployment;
B.
The amount of expenditure attributable to the determination of the extent of the duty to the allowance; to that effect:
Aa.
Indicate how long the measures to create work opportunities have been carried out;
Bb.
To submit a statement of the costs of the orders awarded to third parties;
Cc.
Submit a statement of costs resulting from the measures to combat unemployment carried out by the undertaking itself;
C.
The payment of direct federal tax 1 In respect of the payment to the reserve that is the subject of the rebate application.

2 On request, the Swiss origin of machinery, apparatus, engines, technical installations and means of transport according to Art. 10, para. 3, must be certified by means of a certificate of origin established by the competent Chamber of Commerce.


1 New name in accordance with Art. 8 al. 4 of the disp. And trans. Cst. [RS 1 3].

44 Evidence and Verification

Art. 17

1 The SECO may ask the company to complete the documents it has presented to justify its entitlement to the allowance. It is authorized to conduct investigations of the company itself to verify that the evidence presented is accurate and complete. It is open to him to do so after the payment of the patronage dividends.

2 If the company refuses to provide further evidence within the time specified by the SECO or prevents the verification of the evidence presented, it will be admitted that the evidence has not been administered or that volume discounts have been obtained In an illicit manner.

45 Collaboration with private review offices

Art. 18 And 19 1

1 Repealed by Art. 16 of the O of 9 August 1988 on the constitution of crisis reserves benefiting from tax relief (RS 823.331 ).

5 Entry into force and enforcement

Art.

1 This Order comes into force on March 20, 1952.

2 The Department is responsible for enforcement. It may lay down additional requirements.



RO 1952 273


1 New content of the title as per c. I of the O of August 30, 1972 [RO 1972 1808. RO 1974 686 ch. III al. 1]. According to the same provision, the Roman numerals of subtitles have been replaced by arabic numerals and marginal titles by median titles.
2 RS 823.32


Status on 28 December 1999