Ecolex Logo
The gateway to
environmental law
Search results » Legislation

Ordinance relating to the Law on ship tax.

Country/Territory
Switzerland
Territorial subdivision
Luzern
Document type
Regulation
Date
1998 (2003)
Source
FAO, FAOLEX
Subject
Water
Keyword
Navigation Tax/levy Enforcement/compliance
Geographical area
Alps, Europe, Europe and Central Asia, North-East Atlantic, Western Europe
Entry into force notes
The present Ordinance enters into force on 1 April 1998.
Abstract

The present Ordinance implements article 12 of the Law of 1 December 1997 on ship tax. Article 1 establishes that the Road Traffic Office shall be responsible for the enforcement of the afore-mentioned Law on ship tax, unless a different authority is declared responsible. The text consists of 18 articles divided into 5 Parts as follows: General provisions (I); Tax assessment (II); Tax collection (III); Use of assigned revenue (IV); Final provisions (V).

Full text
German
Website
www.lu.ch

References - Legislation

Implements

Law on ship tax.

Legislation | Switzerland | 1997 (2005)

Keyword: Navigation, Tax/levy, Classification/declassification, Inland waters, Offences/penalties, Enforcement/compliance

Source: FAO, FAOLEX