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Law on ship tax.

Country/Territory
Switzerland
Territorial subdivision
Luzern
Document type
Legislation
Date
1997 (2005)
Source
FAO, FAOLEX
Subject
Water
Keyword
Navigation Tax/levy Classification/declassification Inland waters Offences/penalties Enforcement/compliance
Geographical area
Alps, Europe, Europe and Central Asia, North-East Atlantic, Western Europe
Entry into force notes
The present Law enters into force on 1 April 1998.
Abstract

The present Law implements article 61 of the Federal Inland Navigation Act of 3 October 1975. Article 1 establishes that the present Ordinance regulates the taxation of ships which are subject to classification according to the Inland Navigation Ordinance of 8 November 1978. Article 6 lists the amount of tax to be paid by owners of such ships. The text consists of 14 articles.

Full text
German
Website
www.lu.ch

References - Legislation

Implements

Ordonnance sur la navigation dans les eaux suisses (Ordonnance sur la navigation intérieure, ONI).

Legislation | Switzerland | 1978 (2016)

Keyword: Inland fisheries, Fishing vessel, Fishing gear/fishing method, Non-commercial fishing, Fishery management and conservation, Inland waters, Navigation, Inspection, Authorization/permit, Equipment, Transport/storage, Freshwater pollution, Pollution control

Source: FAO, FAOLEX

Loi fédérale sur la navigation intérieure (LNI).

Legislation | Switzerland | 1975 (2014)

Keyword: Navigation, Inland waters, Harbour, Legal proceedings/administrative proceedings, Court/tribunal, Offences/penalties, Freshwater pollution, Pollution control

Source: FAO, FAOLEX

Implemented by

Ordinance relating to the Law on ship tax.

Legislation | Switzerland | 1998 (2003)

Keyword: Navigation, Tax/levy, Enforcement/compliance

Source: FAO, FAOLEX