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Art. 8 Exemption from tax in cases of negligible quantities
1 VOCs in the following mixtures and products are exempt from tax: a. mixtures and products in which the VOC content does not exceed 3 per cent (% by weight); b. mixtures and products that are not on the positive list of products. 2 … 3 If mixtures and products in accordance with paragraph 1 letters a and b are manufactured in Switzerland, the VOCs contained therein are exempted from tax at the request of the manufacturer.
Para. 1 let. b — Amended by No I of the O of 23 Feb. 2022, in force since 1 Jan. 2023 (AS 2022 160). Para. 2 — Repealed by No I of the O of 23 Feb. 2022, with effect from 1 Jan. 2023 (AS 2022 160). Para. 3 — 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.
Art. 9 Exemption from tax in cases of measures taken to reduce emissions
VOCs that are used in stationary installations in terms of Article 2 paragraph 1 and Annex 1 Number 32 of the Ordinance on Air Pollution Control of 16 December 1985 (OAPC) are exempt from the tax if: a. the measures taken have resulted in the annual quantity of VOC emissions from these installations being reduced by at least 50 per cent of the VOC emissions quantity allowed for the same rate of production while complying with the preventive emission limits set by Articles 3 and 4 of the OAPC; b. the air purification plant (APP) used therefor is in a good technical condition and is operational for 95 per cent of the operating time; and c. the VOC emissions of the stationary installation that are not processed by the APP (diffuse VOC emissions) are reduced in accordance with Annex 3.
Art. 9 — Amended by No I of the O of 27 June 2012, in force since 1 Jan. 2013 (AS 2012 3785). SR 814.318.142.1
Art. 9a Installation groups
1 Two or more stationary installations may on application be combined as an installation group if: a. they are operated by the same person; and b. each installation meets the requirements of the OAPC. 2 An installation group is treated in the same way as a single stationary installation with regard to meeting the exemption requirements set out in Article 9. 3 The composition of an installation group may not be changed in the following cases. Exempted therefrom are: a. the exclusion of decommissioned stationary installations; b. Repealed c. the subsequent inclusion of stationary installations that already meet the requirements set out in Annex 3; d. the sale of stationary installations; e. the amendment of Annex 3; only from the date on which the amendment comes into force. 4 …
Art. 9a — Inserted by No I of the O of 27 June 2012, in force since 1 Jan. 2013 (AS 2012 3785). Para. 1 let. b — Amended by No I of the O of 13 Feb. 2013, in force since 1 March 2013 (AS 2013 573). Para. 3 let. e — Amended by No I of the O of 23 Feb. 2022, in force since 1 Jan. 2023 (AS 2022 160). Para. 4 — Repealed by No I of the O of 23 Feb. 2022, with effect from 1 Jan. 2023 (AS 2022 160).
Art. 9b Exceptional events and replacement of the APP
1 If the operational targets for the APP required under Article 9 paragraph 1 letter b are not achieved over a financial year due to an exceptional event, the VOCs emitted outside the downtime of the APP are exempt from the tax provided: a. the exemption requirements set out in Article 9 are met outside the downtime; b. the cantonal authority was informed immediately of the exceptional event; and c. the exceptional event was not caused by the inadequate maintenance or incorrect operation of the APP. 2 If the operational targets for the APP required under Article 9 paragraph 1 letter b are not achieved over a financial year due to the replacement of the APP, the VOCs emitted outside the downtime of the APP are exempt from the tax provided: a. the exemption requirements set out in Article 9 are met outside the period during which the APP was being replaced; b. the cantonal authority is informed in advance of the planned downtime of the APP; and c. the replacement work is carried out duri
Art. 9b — Inserted by No I of the O of 27 June 2012, in force since 1 Jan. 2013 (AS 2012 3785).
Art. 9c Modifications in line with the state of the art
1 DETEC shall modify Annex 3 in line with technical developments after consulting the industries and cantons concerned. 2 The VOC emissions from stationary installations that are no longer reduced in accordance with the requirements of Annex 3 because of modifications pursuant to paragraph 1 remain exempt from the tax provided the installation meets the requirements of Annex 3 once again within three years of the date on which the modification comes into force.
Art. 9c — Inserted by No I of the O of 27 June 2012 (AS 2012 3785). Amended by No I of the O of 23 Feb. 2022, in force since 1 Jan. 2023 (AS 2022 160).
Art. 9d–9f
Inserted by No I of the O of 27 June 2012 (AS 2012 3785). Repealed by No I of the O of 23 Feb. 2022, with effect from 1 Jan. 2023 (AS 2022 160).
Art. 9g Modifications of the stationary installation
1 Modifications of the stationary installation that affect the diffuse VOC emissions must be reported to the cantonal authority immediately. 2 …
Art. 9g — Inserted by No I of the O of 27 June 2012, in force since 1 Jan. 2013 (AS 2012 3785). Art. 9g — Amended by No I of the O of 23 Feb. 2022, in force since 1 Jan. 2023 (AS 2022 160). Para. 2 — Repealed by No I of the O of 23 Feb. 2022, with effect from 1 Jan. 2023 (AS 2022 160).
Art. 9h Proof required for the tax exemption
1 Any person who claims a tax exemption under Article 35a paragraph 4 EPA must prove each year that the exemption requirements set out in Article 9 have been met. 2 The proof must be submitted at the same time as the VOC balance sheet. 3 If the proof cannot be provided, the tax exemption ceases to apply to the VOCs used in the stationary installation during the relevant financial year.
Art. 9h — Inserted by No I of the O of 27 June 2012, in force since 1 Jan. 2013 (AS 2012 3785). Art. 9h — Amended by No I of the O of 23 Feb. 2022, in force since 1 Jan. 2023 (AS 2022 160). Para. 1 — Amended by No I of the O of 23 Feb. 2022, in force since 1 Jan. 2023 (AS 2022 160).
Art. 9i
Inserted by No I of the O of 25 Oct. 2017 (AS 2017 5953). Repealed by No I of the O of 23 Feb. 2022, with effect from 1 Jan. 2023 (AS 2022 160).
Art. 9j Date of exemption
Stationary installations become exempt from the tax from the date that they meet the requirements for an exemption under Article 9.
Art. 9j — Inserted by No I of the O of 25 Oct. 2017 (AS 2017 5953). Amended by No I of the O of 23 Feb. 2022, in force since 1 Jan. 2023 (AS 2022 160).
Art. 9k Confirmation of the reduction in diffuse emissions
1 In the case of stationary installations, the cantons shall confirm compliance with the requirements of Annex 3 if so requested by the operator. 2 They shall review the confirmations at least every five years and shall conduct inspections in order to do so.
Art. 9k — Inserted by No I of the O of 23 Feb. 2022, in force since 1 Jan. 2023 (AS 2022 160).
Art. 10 VOC balance sheet
1 Any person who claims an exemption from the tax in accordance with Article 35a paragraph 3 letter c or paragraph 4 of the EPA or an authorisation to obtain VOCs provisionally exempted from the tax (Art. 21) shall keep VOC accounts and prepare a VOC balance sheet. 2 A VOC balance sheet shall contain: a. entries, stocks, outgoings; b. quantities contained in mixtures and products; c. quantities recovered; d. quantities eliminated in the enterprise or through an external enterprise, or quantities transformed; e. remaining emissions. 3 The implementing authorities may request further information. 4 The VOC balance sheet must be prepared on an official form. The Directorate General of Customs may accept other manners of presentation. 5 If the cost of preparing VOC balance sheets is disproportionately high, the Directorate General of Customs may grant exceptions to paragraphs 1 and 2.
Para. 1 — Amended by No I of the O of 14 Dec. 1998, in force since 1 Jan. 1999 (AS 1999 604). Para. 3 — Amended by No I of the O of 23 Feb. 2022, in force since 1 Jan. 2023 (AS 2022 160).