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.
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.
The present Law is consolidated as of 1 January 2005.The present Law repeals the previous Law of 20 October 1986 on the same subject.
Title:
Law on ship tax.
Country:
Switzerland
Type of document:
Legislation