OVOC
SR 814.018 — Ordinance of 12 November 1997 on the Incentive Tax on Volatile Organic Compounds (OVOC).
English is not an official language of the Swiss Confederation. This translation is provided for information purposes only and has no legal force. This English text is the consolidation of 1 January 2024. The binding German, French and Italian texts have since been consolidated to 1 June 2026, so this translation is behind current law.
Preamble
The Swiss Federal Council, based on Articles 35a and 35c of the Environmental Protection Act of 7 October 1983 (EPA), ordains:
SR 814.01
Contents
1. General Provisions — 3 articles 2. Implementation — 3 articles 3. Tax rate — 1 article 4. Exemption from Tax and VOC Balance Sheet — 12 articles 5. Collection of Tax within Switzerland — 7 articles 6. Refund of Tax — 3 articles 7. Obtaining VOCs provisionally exempt from Tax (Procedure for Formal Commitment) — 5 articles 8. Distribution of Revenue from the Tax — 4 articles 9. Final Provisions — 2 articles 10. Transitional Provision to the Amendment of 27 June 2012 — 0 articles