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Art. 4 Implementing authorities
1 The Directorate General of Customs shall implement this Ordinance unless the Federal Office for the Environment (FOEN) is responsible. In doing so, it shall take account of the views of the FOEN. 2 The FOEN: a. implements the provisions on the distribution of the tax revenue (Art. 23–23b); b. … c. evaluates the effect on air quality of the tax and the exemption from tax in cases of measures taken to reduce emissions and publishes the results regularly. 3 The Federal Office for Customs and Border Security (FOCBS) shall provide the FOEN with the required documents. 4 The cantons shall support the federal implementing authorities, unless the Confederation is liable to the tax. In particular, they shall review: a. Repealed b. the verification of the proof in accordance with Article 9h; c. the verification of the VOC balance sheets in accordance with Article 10; d. Repealed e. the confirmation of the reduction of diffuse emissions in accordance with Article 9k. 5 The costs incurred by the
Art. 4 — Amended by No I of the O of 27 June 2012, in force since 1 Jan. 2013 (AS 2012 3785). Para. 2 let. b — Repealed by No I of the O of 23 Feb. 2022, with effect from 1 Jan. 2023 (AS 2022 160). Para. 3 — Amended by No I of the O of 23 Feb. 2022, in force since 1 Jan. 2023 (AS 2022 160). Para. 4 let. e — Amended by No I of the O of 23 Feb. 2022, in force since 1 Jan. 2023 (AS 2022 160). Para. 5 — Amended by No I of the O of 23 Feb. 2022, in force since 1 Jan. 2023 (AS 2022 160).
Art. 5 Commission of experts for the incentive tax on VOCs
1 The Federal Council shall establish a commission of experts, on which the Confederation, the cantons and other interested parties are represented, and shall appoint a representative of the FOEN as president. The commission of experts shall consist of a maximum of twelve members. 2 The commission of experts shall advise the Confederation and the cantons on matters relating to the incentive tax on VOCs, in particular on the amendment of the Annexes and on the implementation of the exemption from tax in cases of measures taken to reduce emissions.
Art. 5 — Amended by No I of the O of 11 May 2011, in force since 1 Jan. 2012 (AS 2011 1951). Para. 1 — Expression in accordance with No I of the O of 27 June 2012, in force since 1 Jan. 2013 (AS 2012 3785). This amendment has been made throughout the text. Para. 2 — Amended by No I of the O of 27 June 2012, in force since 1 Jan. 2013 (AS 2012 3785).
Art. 6 Audits
1 The implementing authorities may, without prior notice, carry out audits, in particular of persons who are required to pay the tax, and of persons required to prepare a VOC balance sheet or who submit a request for a refund. 2 All information and documents necessary for the implementation of this Ordinance must be submitted to the implementing authorities on request.
Para. 1 — Term in accordance with No I of the O of 23 Feb. 2022, in force since 1 Jan. 2023 (AS 2022 160). This change has been made throughout the text.