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RS 814.681 Order dated 26 September 2008 relating to the Contaminated Sites Remediation Tax (OTAS)

Original Language Title: RS 814.681 Ordonnance du 26 septembre 2008 relative à la taxe pour l’assainissement des sites contaminés (OTAS)

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814.681

Contaminated Sites Remediation Tax Order

(OTAS)

26 September 2008 (State 1 Er January 2016)

The Swiss Federal Council,

See art. 32 E , para. 1, 2 and 5 of the Act of 7 October 1983 on the protection of the environment (LPE) 1 , given art. 57, para. 2, of the Federal Act of 21 March 1997 on the organization of government and administration 2 ,

Stops:

Chapter 1 Purpose

Art. 1

This Order governs:

A.
The collection of a tax on the final disposal of waste in Switzerland and on the export of waste destined for final disposal abroad;
B.
The allocation of the tax product to the payment of compensation for:
1.
The investigation, monitoring and remediation of polluted sites,
2.
Investigation of sites that are unpolluted.

Chapter 2 Tax

Art. 2 Liability for tax

1 Any holder of a discharge must pay a tax on the final disposal of waste in Switzerland.

2 Any person who exports waste destined for final storage must pay a tax. The tax also applies to waste that is permanently stored after export for recovery or treatment abroad. The tax is not collected if the share for final storage represents less than 15 % of the quantity of waste exported.

3 ... 1


1 Repealed by c. 10 of Annex 6 of the O of 4 Dec. 2015 on waste, with effect from 1 Er Jan 2016 ( RO 2015 5699 ).

Art. 3 Tax Rate

1 The tax rate for waste permanently stored in Switzerland is as follows:

A.
For Type B discharges: 5 fr ./t;
B.
For landfills of types C, D and E: 16 fr ./t. 1

2 The rate of tax for waste permanently stored abroad is as follows:

A.
Underground discharge: 22 en ./t;
B.
For other landfills: the same rate as the tax that would be levied on the final disposal of waste in Switzerland.

3 ... 2


1 New content according to the c. 10 of Annex 6 to the O of 4 Dec. 2015 on waste, in force since 1 Er Jan 2016 ( RO 2015 5699 ).
2 Repealed by c. 10 of Annex 6 to the O of 4 Dec. 2015 on waste, in force since 1 Er Jan 2016 ( RO 2015 5699 ).

Art. 4 Birth of the tax debt

The tax debt is incurred at the time of final storage in Switzerland or at the time of export.

Art. 5 Tax Return

1 Taxable persons must remit to the Federal Office of the Environment (OFEV), until February 28 of each year, a tax return for tax claims arising in the previous calendar year.

2 The tax return contains all the information necessary to determine the amount of the tax. It is established on an official form; the OFEV is empowered to accept other forms. Landfill holders must submit a copy of the declaration to the canton.

3 The declaration serves as the basis for the determination of the tax; verification by the competent authorities is reserved.

4 Those subject to tax must keep at least 10 years of the documentation provided in support of the return.

5 In the event of a late or incomplete declaration, an annual interest moratorium of 3.5 % must be paid on the amount of the tax due.

Art. 6 Taxation 1

1 The OFEV sets the amount of the tax by way of decision.

2 If the person liable to pay the tax has not remitted his tax return to the OFEV in spite of the reminders or if it is impossible to obtain reliable data to correctly determine the amount of the tax, the OFEV shall proceed to taxation within the limits of Its discretion. 2

3 The OFEV can rely on the results of its own controls, on indications of the canton and on empirical values. 3


1 New content according to the c. 10 of Annex 6 to the O of 4 Dec. 2015 on waste, in force since 1 Er Jan 2016 ( RO 2015 5699 ).
2 New content according to the c. 10 of Annex 6 to the O of 4 Dec. 2015 on waste, in force since 1 Er Jan 2016 ( RO 2015 5699 ).
3 New content according to the c. 10 of Annex 6 to the O of 4 Dec. 2015 on waste, in force since 1 Er Jan 2016 ( RO 2015 5699 ).

Art. 6 A 1 Payment Period

1 The payment period is 30 days.

2 An annual interest moratorium of 3.5 % is due in case of late payment.


1 Introduced by ch. 10 of Annex 6 to the O of 4 Dec. 2015 on waste, in force since 1 Er Jan 2016 ( RO 2015 5699 ).

Art. 7 Recovery

If the OFEV has, in error, set an insufficient fee, it shall recover the missing amounts within two years from the date of notification of the decision.

Art. 8 Limitation period

1 The tax debt is prescribed for ten years immediately after the end of the calendar year in which it originated.

2 The prescription is suspended and starts to run again:

A.
Where the tax debt is recognized by the person subject to tax;
B.
By any act by which the competent authorities claim the tax claim to the person subject to the tax.

3 The tax claim is prescribed in all cases by 15 years from the end of the calendar year in which it originated.

Chapter 3 Allowances

Section 1 Conditions for the award of compensation

Art. Principle

1 The Confederation grants the cantons, in accordance with Art. 32 E , para. 3 and 4, TOS, allowances for:

A.
The investigation, monitoring and remediation of polluted sites;
B.
The investigation, monitoring and remediation of contaminated sites at the location of fire pits; and
C.
Investigation of sites that are unpolluted.

2 It also provides compensation for a clearly demarcated portion of a contaminated site, when that party meets the requirements for compensation and does not complicate or prevent further action.

Art. 10 Special conditions for the award of compensation for investigative and supervisory measures

1 Compensation shall be granted for investigative and monitoring measures only:

A.
Whether these measures began after 1 Er July 1997;
B.
If the request for compensation is lodged with the Office by 31 December 2010, for a measure carried out prior to 1 Er November 2006.

2 If the person who initiated the measures cannot be identified or is insolvent (art. 32 E , para. 3, let. B, c. 1, LPE), allowances are granted for investigative and supervisory measures:

A.
Where the costs of the investigation and monitoring measures chargeable exceed 250 000 francs, provided that a binding decision on the allocation of costs has been made;
B.
Where the costs of the investigation and monitoring measures chargeable do not exceed 250 000 francs, provided that the allocation of costs is duly substantiated.

3 Compensation is granted for the investigation measures of sites which are unpolluted only if the investigation started after 1 Er November 2006.

Art. 11 Special conditions for the award of compensation for remedial measures

1 The Confederation grants compensation for remedial measures only:

A.
Whether these measures began after 1 Er July 1997;
B.
If the application for compensation is filed with the Office until 31 December 2010, for a measure carried out before 1 Er November 2006.

2 If the person who initiated the measures cannot be identified or is insolvent (art. 32 E , para. 3, let. B, c. 1, LPE), allowances are granted for remedial measures:

A.
Where the costs of the remedial measures chargeable exceed 250 000 francs, provided that a binding decision on the allocation of costs has been made;
B.
Where the costs of the remedial measures chargeable do not exceed 250 000 francs, provided that the allocation of costs is duly substantiated.

Section 2 chargeable costs

Art. 12 Costs attributable to non-remediation sites

1 The costs of investigating sites that do not require remediation are deemed to be the costs of the following measures:

A.
Recognition of the unpolluted character of sites registered or likely to be registered in the cadastre;
B.
Pre-investigation of sites requiring investigation within the meaning of s. 7 of the Ordinance of 26 August 1998 on the remediation of polluted sites (OSites) 1 .

2 The costs of monitoring for sites that do not require remediation are deemed to be the costs of the following measures under s. 13, para. 1, OSites:

A.
Planning for monitoring measures;
B.
Establishment, operation, maintenance and deconstruction of monitoring equipment;
C.
Samples and analyses.

Art. 13 Costs attributable to sites requiring remediation

The costs of remediation, for sites requiring remediation, are deemed to be the costs of:

A.
Prior investigation (art. 7 OSites 1 ), retail investigation (art. 14 OSites), and surveillance (art. 13, para. 2, let. B, OSites) within the meaning of s. 12, para. 2;
B.
Development of a remediation project (art. 17 OSites);
C.
Decontamination, disposal of waste (s. 16, let. A, OSites);
D.
Establishment, operation, maintenance and deconstruction of installations and equipment to prevent and monitor the long-term release of dangerous substances into the environment (Art. 16, let. B, OSites);
E.
Evidence that the objectives of remediation have been met (s. 19, para. 1, OSites).

Section 3 Procedure

Art. 14 Hearing of the OFEV

1 The canton consults the OFEV before ordering an investigation, monitoring or remediation.

2 A hearing of the OFEV within the meaning of para. 1 is not necessary if one of the conditions laid down in s. 16, para. 3, is completed.

Art. 15 Claim for benefits

The canton files an application for compensation with the OFEV, which must include:

A.
Evidence that the measures meet the conditions specified in s. 9-11;
B.
Basic data and essential elements of the project;
C.
An assessment of the authorities indicating that the measures respect the environment, are economic and take account of technological developments;
D.
The estimated costs of the measures and the expected attributable costs;
E.
A copy of the decision concerning the allocation of costs or, where appropriate, a reasoned justification for the allocation of costs, where the person responsible for the pollution cannot be identified or is insolvent.
Art. 16 Allowance and payment of allowances

1 If the conditions are met, the Office allocates compensation within the available means and sets the estimated amount.

2 It decides on the payment of compensation:

A.
When it has a detailed list, controlled by the canton, of all the actual attributable costs generated by the measures;
B.
Where the necessary financial means are covered by the proceeds of the tax.

3 If the measures have been started before the allocation has been granted, the OFEV may, pursuant to Art. 26, para. 3, 2 E Sentence, of the Federal Act of 5 October 1990 on financial aid and allowances (LSu) 1 , pay compensation:

A.
If the cost of an investigation, monitoring or remediation measure does not exceed 250 000 francs; or
B.
If, during the course of the work or measures according to the OSites 2 , new data are obtained on the pollution of the site or the costs of the necessary measures.

4 If the product of the tax does not cover all the necessary financial means, the OFEV shall take into account as a priority, for the payment, projects which were urgent for reasons of environmental protection or which provided a benefit Considerable ecological relative to the expenditures incurred. Projects whose payment has been deferred will be dealt with as a priority in subsequent years.


Chapter 4 Executing

Art. 17 Skills

1 The Office shall execute this order and shall inform each year of the fees collected and the allowances paid.

2 He may delegate, in whole or in part, the official control of the declaration of the tax (art. 5, para. 3) to public law communities or to private bodies. Control is financed by the proceeds of the tax.

3 The cantons support the OFEV in the execution of this order. In particular, they shall immediately inform them if they find that persons who are subject have provided false or incomplete information.

Art. 18 1

1 Repealed by c. I 7.3 to the O of 9 Nov 2011 (Review of extra-parliamentary committees), with effect from 1 Er Jan 2012 ( RO 2011 5227 ).

Chapter 5 Final provisions

Art. 19 Repeal and amendment of the law in force

The applicable law is repealed and amended as set out in the schedule to this order.

Art. 1 Transitional Provision

The rate of tax under s. 3, para. 1, is applicable from 1 Er January 2017. Until that date, waste permanently stored in Switzerland shall be subject to the following rates:

A.
For Type B discharges: 3 fr ./t;
B.
For Type C discharges: 17 fr ./t;
C.
For Type D and E landfills: 15 en ./t.

1 New content according to the c. 10 of Annex 6 to the O of 4 Dec. 2015 on waste, in force since 1 Er Jan 2016 ( RO 2015 5699 ).

Art. Entry into force

This order shall enter into force on 1 Er January 2009.

Annex

(art. 19)

Repeal and amendment of the law in force

I

The Order of April 5, 2000 on the Tax for the Remediation of Contaminated Sites 1 Is repealed.

II

The following orders are amended as follows:

... 2


1 [ RO 2000 1398 , 2007 4525 ch. II 6]
2 The mod. Can be viewed at RO 2008 4771 .


State 1 Er January 2016