SWITZERLAND

摘要

From 1Q93 onwards, prices refer to the monthly averages of the quarter. From 1Q86 up to 4Q92, prices refer to the second month of each quarter. From 1Q83 to 4Q85, prices refer to the first month of the quarter. Prior to 1Q83, prices refer to quarterly averages. See individual products for details. General Tax (VAT): From 1 January 1995 onwards, VAT replaced the Turnover Tax, which was levied only on gasoline and diesel. VAT is not included in energy prices for industry and automotive diesel for commercial use because it is refunded. Compulsory stocks of oil products are held by oil companies under governmental control, in order to face supply disruptions that the private economy cannot cope with. Corresponding costs (hereafter: Emergency fund) are financed by final consumers. Incentive Tax on Sulphur From 1 January 2004 onwards, an incentive tax of 0.03 CHF/litre was levied on motor fuels containing more than 0.001 percent sulphur. According to the Federal Finances Administration, this tax revenue is negligible and will be reimbursed to the consumer through the medium of health insurance. The current limit for sulphur is 0.015 percent for gasoline and 0.035 percent for diesel. From 1 January 2005, the limit for both fuels will be reduced to 0.005 percent.