Art. 86 FCSC from 2024
Art. 86 (1) Use of charges for tasks and costs in connection with road transport (2) *
1 A fund shall be set up to finance the national highways and contributions towards measures to improve the road transport infrastructure in cities and urban areas.
2 The following monies shall be allocated to the fund:a. the net proceeds of the national highways charge in accordance with Article 85a;b. the net proceeds of the special consumption tax in accordance with Article 131 paragraph 1 letter d;c. the net proceeds of the surcharge in accordance with Article 131 paragraph 2 letter a;d. the net proceeds of the charge in accordance with Article 131 paragraph 2 letter b;e. a percentage of the net proceeds from the consumption tax on all motor fuels, with the exception of aviation fuels, in accordance with Article 131 paragraph 1 letter e; this shall amount to 9 per cent each of the net proceeds under letter c and 9 per cent of one half of the net proceeds of the consumption tax on all motor fuels, with the exception of aviation fuels, but no more than 310 million francs per year; the indexation of this amount shall be regulated by law;f. in general, 10 per cent of the net proceeds of consumption tax on all motor fuels, with the exception of aviation fuels, in accordance with Article 131 paragraph 1 letter e;g. the proceeds to cover additional expenditure on new sections of the national highways from the special finance programme in accordance with paragraph 3 letter g and from contributions made by the Cantons:h. other monies allocated by law in connection with road transport.
3 A special finance programme shall be administered for the following tasks and costs in connection with road transport:a. contributions towards measures to promote combined transport and the transport of motor vehicles and drivers;b. contributions towards the cost of main roads;c. contributions towards protective structures to prevent natural disasters and measures to protect the environment and countryside from the effects of road traffic;d. general contributions towards the costs incurred by the Cantons for roads open to motor vehicles;e. contributions to Cantons without national highways;f. research and administration;g. contributions to the fund in accordance with paragraph 2 letter g.
4 The special finance programme shall be allocated one half of the net proceeds of the consumption tax on all motor fuels, with the exception of aviation fuels, in accordance with Article 131 paragraph 1 letter e, under deduction of the monies under paragraph 2 letter e.
5 Where the special finance programme has a proven need and in order to form appropriate reserves in the special finance programme, proceeds from the consumption tax in accordance with Article 131 paragraph 1 letter d shall be allocated to the special finance programme instead of the fund.
(1) Adopted by the popular vote on 12 Feb. 2017, in force since 1 Jan. 2018, para. 2 let. g and 3 let. g in force since 1 Jan. 2020 (FedD of 30 Sept. 2016, FCD of 10 Nov. 2016 – [AS 2017 6731]; [BBl 2015 2065], [2016 7587], [2017 3387]).
(2) * With transitional provision.
Es besteht kein Anspruch auf Aktualität und Vollständigkeit/Richtigkeit.
