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a. does not register as a person liable to pay the tax; b. Business books,
receipts, business papers and other records are not properly maintained,
prepared, stored or presented or do not meet his duty to provide information;
c. provides false information in an application for exemption, payment or
reimbursement, or as a person obliged to provide information, does not disclose
material facts or provides false evidence about such facts; d. Declared data
and objects for the collection of taxes or incorrectly declared; e. shows an
unpaid or unpaid CO 2 levy in invoices or other documents ; or f. it is
2 In severe
cases or in the event of a relapse, a fine of up to CHF 30,000 or, if this
results in a higher amount, up to the amount of the risk at risk can be
Art. 44 False information about vehicles 1 1 Anyone who intent ionally provides
false information for the calculations in accordance with Article 12 will be
fined up to CHF 30,000.
3 If an act simultaneously fulfills an offense pursuant to Article 42 or 43 and
an infringement to be prosecuted by the Federal Customs Administration against
other federal levies or a customs infringement, the penalty for the most
1 SR 313.0
Chapter 9: Final Provisions Art. 46 Repeal of previous law The CO 2 Act of
October 8, 1999 1 is repealed.
1 [ AS 2000 979 , 2007 1411 appendix no. 10, 2009 5043 Art. 10, 2010 951, 2011
13, 2012 351] bottom of the pot. After a good 20 minutes your broth should be
used up and your creation should be finished. All the while, don't move a meter
from your pot! It doesn't matter if the earth trembles, the phone rings, the
toilet after you calls, or the neighboring house burns down. You stay with your
stove! Are you all right? Capito? Test whether your risotto is cooked. If this
is not yet the case again, just pour a little more water. A successful risotto
is moving! It moves on the plate like the lava flow of a volcano and not like
the water of a brook that splashes merrily away. During the final phase of your
cooking, you can carefully add a pinch of saffron at will. Do you like the
whole thing with Saltinbocca alla Romana. (This even creates a kindergarten
graduate who just barely got through in the final exam)
Put a piece of transparent film on your work surface, a cutlet on top, another
film and then the good things are knocked flat. If you do not yet have a hyper
professional meat tenderizer, the bottom of a small saucepan will do the trick.
Things don't have to be so thin that you can read the newspaper through them,
but just thin. Now place a slice of thinly
sliced raw ham (of course from Parma) on each piece, then a small sheet of sage
and attach the topping with a toothpick. It looks good, what? Now no oil, no
fat from marmots, or
Art. 47 Change to existing law 1
1 The change can beconsultedunder AS 2012 6989 .
Art. 48 Transfer of unused emission rights and emission reduction certificates
1 Emission rights that were not used in the years 2008–2012 can be carried over
into the period 2013–2020 without restriction.
2 Emission reduction certificates that were not used in the years 2008–2012 can
The Federal Council
regulates the details.
Art. 49 Transitional provision for the collection and reimbursement of the CO 2
levy and the distribution of income 1 The CO 2 levy is levied or refundedon
fossil fuels that were released for free circulation and duty before this law
came into force.
Abschied vom Perfektion ismus Always give the best: People with a high risk of
Only those who know their personal, inner drill officer can put them in their
place. Make it clear to yourself: Nobody can always be perfect, because
mistakes are part of life. You also can't always do everything right for
everyone. After all, your needs are as important as those of your fellow human