CO<sub>2</sub> Act
English is not an official language of the Swiss Confederation. This translation is provided for information purposes only and has no legal force.
Art. 42 Evasion of the CO2 levy
1 Any person who wilfully obtains for him- or herself or for another person an unlawful advantage with regard to the levy, in particular by evading the CO2 levy or by obtaining an unlawful exemption from or distribution or refund of the levy, shall be liable to a fine not exceeding three times the amount of the unlawful advantage. 2 Attempts and complicity are also offences. 3 Any person who obtains for him- or herself or for another person an unlawful advantage with regard to the levy through negligence shall be liable to a fine not exceeding the amount of the unlawful advantage.
Art. 43 Prejudicing the collection of the CO2 levy
1 Unless the offence carries a higher penalty under another provision, a fine may be imposed on any person who, whether wilfully or through negligence: a. unlawfully fails to register as a person liable to pay the levy; b. fails to keep, prepare, retain or file accounts, receipts, business documents and other required records in the proper manner, or fails to comply with his or her duty to provide information; c. in an application for an exemption from, or distribution or refund of the levy, or in its capacity as a legal entity obliged to provide information, makes untrue statements, conceals important facts or presents false documentary evidence about such facts; d. fails to declare data or objects relevant for the levy, or declares them incorrectly; e. declares in invoices or other documents a CO2 levy that has not been paid or that has not been paid to the extent declared; or f. obstructs, impedes or prevents the proper conduct of an inspection. 2 In serious cases, or in the event o
Art. 44 False information relating to vehicles
1 Any person who wilfully provides false information for the purpose of the calculations specified in Article 12 shall be liable to a fine not exceeding CHF 30,000. 2 If the offender acts through negligence, the penalty is a fine.
Art. 44 — Amended by Annex No II 2 of the Energy Act of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 6839; BBl 2013 7561).
Art. 44a Other offences
1 A fine not exceeding CHF 30,000 shall be imposed on any person who wilfully: a. provides false or incomplete information in relation to the issuing of certificates; b. disregards the obligation under Article 16 paragraph 1 or 16a paragraph 1 to participate in the ETS; c. provides false or incomplete information in the reports referred to in Articles 20 and 28d or entirely fails to fulfil their reporting obligation. 2 If the offender acts through negligence, the penalty is a fine.
Art. 44a — Inserted by No I of the FA of 15 March 2024, in force since 1 Jan. 2025 (AS 2024 376; BBl 2022 2651).
Art. 45 Relationship with the Federal Act on Administrative Criminal Law
1 Offences are prosecuted and adjudicated in accordance with the Federal Act of 22 March 1974 on Administrative Criminal Law. 2 The following authorities shall be responsible for prosecution and adjudication: a. for offences under Articles 42 and 43: the FOCBS; b. for offences under Article 44: the SFOE; c. for offences under Article 44a: the FOEN. 3 If an act constitutes both an offence under Articles 42 or 43 and an offence against other federal tax legislation that is subject to prosecution by the FOCBS, the penalty for the more serious offence shall be imposed and increased appropriately.
Para. 1 — SR 313.0 Para. 2 let. c — Amended by No I of the FA of 15 March 2024, in force since 1 Jan. 2025 (AS 2024 376; BBl 2022 2651). Para. 3 — Amended by No I 23 of the O of 12 June 2020 on the Amendment of Legislation as a consequence of the Change to the Name of the Federal Customs Administration as part of its further Development, in force since 1 Jan. 2022 (AS 2020 2743).