Swiss excise tax law
E531338
Swiss excise tax law is the body of Swiss legislation that governs the assessment, collection, and administration of indirect taxes on specific goods such as alcohol, tobacco, and mineral oils.
All labels observed (1)
| Label | Occurrences |
|---|---|
| Swiss excise tax law canonical | 1 |
Statements (49)
| Predicate | Object |
|---|---|
| instanceOf |
body of legislation
ⓘ
tax law ⓘ |
| aimsTo |
influence consumption of alcohol and tobacco
ⓘ
internalize external costs of certain goods ⓘ secure revenue for the Swiss Confederation ⓘ |
| appliesTo |
alcohol
ⓘ
beer ⓘ certain energy products ⓘ distilled spirits ⓘ manufactured tobacco products ⓘ mineral oils ⓘ tobacco ⓘ |
| appliesWithin | territory of Switzerland ⓘ |
| country | Switzerland ⓘ |
| distinctFrom |
Swiss direct federal tax law
ⓘ
Swiss value added tax law NERFINISHED ⓘ |
| enforcedBy |
Federal Customs Administration of Switzerland
NERFINISHED
ⓘ
Swiss Federal Tax Administration in specific areas ⓘ |
| governs |
excise duties in Switzerland
ⓘ
indirect taxes on specific goods ⓘ |
| legalBasisFor | federal ordinances on excise duties ⓘ |
| legalSystem | Swiss legal system ⓘ |
| levelOfGovernment | federal ⓘ |
| regulates |
administration of excise duties
ⓘ
assessment of excise duties ⓘ collection of excise duties ⓘ control and inspection powers of authorities ⓘ cross-border shopping rules for excisable goods ⓘ denaturing of alcohol ⓘ duty suspension arrangements ⓘ duty-free allowances for travellers ⓘ exemptions from excise duties ⓘ export of excisable goods ⓘ import of excisable goods ⓘ labelling requirements for excisable goods ⓘ manufacture of excisable goods ⓘ movement of excisable goods ⓘ penalties for excise duty violations ⓘ record-keeping obligations for excisable goods ⓘ refunds of excise duties ⓘ registration of excise taxpayers ⓘ small producer reliefs where applicable ⓘ storage of excisable goods ⓘ tariff rates for excise duties ⓘ tax base for excise duties ⓘ tax stamps for tobacco products ⓘ tax warehouses for excisable goods ⓘ taxable events for excise duties ⓘ |
| taxType | indirect tax ⓘ |
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.