The present Law implements article 61 of the Federal Inland Navigation Act of 3 October 1975. Article 1 establishes that the present Ordinance regulates the taxation of ships which are subject to classification according to the Inland Navigation Ordinance of 8 November 1978. Article 6 lists the amount of tax to be paid by owners of such ships. The text consists of 14 articles.
Suisse · 1997-12-01