Suisse : la taxe CO2 sur les combustibles fossiles entrera en vigueur le 1er janvier 2008 - RDE 07307
Auteur | Legal News |
La loi sur le CO2, entrée en vigueur le 1er mai 2000, prévoit une réduction de 10 % des gaz à effet de serre d'ici 2010 par rapport à 1990, via notamment l'introduction d'une taxe sur le CO2 pour les combustibles, la perception d'un centime climatique sur les carburants par les milieux privés et la défiscalisation des carburants biogènes. Aux termes d'une ordonnance du 8 juin 2007, et afin de permettre à la Suisse de respecter ses engagements pris dans le cadre du protocole de Kyoto, une taxe de 12 francs par tonne d'émissions de CO2 sera perçue par la Direction générale des douanes sur les combustibles fossiles (mazout, gaz) importés, dès le 1er janvier 2008. Elle correspond à une taxe de 3 centimes par litre d'huile de chauffage et de 2,5 centimes par mètre cube de gaz. A partir de 2009, la taxe s'élèvera à 24 francs par tonne de CO2, soit 6 centimes par litre d'huile de chauffage, si les émissions ont baissé de moins de 10 % en 2007 par rapport à 1990. A partir de 2010, la taxe sera de 36 francs par tonne de CO2, soit 9 centimes par litre d'huile de chauffage, si les émissions ont baissé de moins de 13,5 % en 2008 par rapport à 1990 ou si elles ont baissé de moins de 14,25 % au cours d'une année consécutive. Cette...
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