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.