FCSC Art. 197 - Transitional provisions following the adoption of the Federal Constitution of 18 April 1999

Einleitung zur Rechtsnorm FCSC:

Art. 197 FCSC from 2024

Art. 197 ⁽¹⁾ Transitional provisions following the adoption of the Federal Constitution of 18 April 1999 Accession of Switzerland to the United Nations

¹ Switzerland shall accede to the United Nations.

² The Federal Council shall be authorised to submit an application to the Secretary General of the United Nations (UN) requesting Switzerland’s accession to the organisation, together with a declaration on the acceptance of the obligations contained in the UN Charter ⁽²⁾ .

2. ⁽³⁾ Transitional provision to Art. 62 (School education)

From the date on which the Federal Decree of 3 October 2003 ⁽⁴⁾ on the New System of Financial Equalisation and the Allocation of Tasks between the Confederation and Cantons comes into force, the Cantons shall, until they have their own approved special-needs school strategies, but for a minimum of three years, assume responsibility for the current payments made by the Invalidity Insurance for special needs education (including the special needs pre-school education in accordance with Art. 19 of the Federal Act of 19 June 1959 ⁽⁵⁾ on Invalidity Insurance).

3. ⁽⁶⁾ Transitional provision to Art. 83 (National highways)

The Cantons shall construct the national highways listed in the Federal Decree of 21 June 1960 ⁽⁷⁾ on the National Highway Network (in its version valid on the commencement of the Federal Decree of 3 Oct. 2003 ⁽⁴⁾ on the New System of Financial Equalisation and the Allocation of Tasks between the Confederation and Cantons) in accordance with the regulations of and subject to the oversight of the Confederation. The Confederation and Cantons shall share the costs. The share of the costs borne by the individual Cantons shall be determined by the burden imposed on them by the national highways, their interest in these highways, and their financial capacity.

4. ⁽³⁾ Transitional provision to Art. 112b (Promoting the rehabilitation of people eligible for invalidity benefits)

From the date on which the Federal Decree of 3 October 2003 ⁽⁴⁾ on the New System of Financial Equalisation and the Allocation of Tasks between the Confederation and Cantons comes into force, the Cantons shall assume responsibility for the current payments made by the Invalidity Insurance to institutions, workshops and residential homes until they have an approved strategy on people with disabilities that also regulates the granting of cantonal contributions towards the construction and running of institutions that accept residents from outside the relevant canton, but for a minimum of three years.

5. ⁽³⁾ Transitional provision to Art. 112c (Aid for elderly people and people with disabilities) The current payments under Article 101^bis of the Federal Act of 20 December 1946 ⁽¹²⁾ on the Old-Age and Survivors’ Insurance for assistance and care in the home for elderly people and people with disabilities shall continue to be paid by the Cantons until cantonal regulations on the financing of assistance and care in the home come into force. 6. ⁽¹³⁾ 7. ⁽¹⁴⁾ Transitional Provision to Art. 120 (Non-human gene technology)

Swiss agriculture shall remain free of gene technology for a period of five years following the adoption of this constitutional provision. In particular, the following may neither be imported nor placed on the market:

a. genetically modified plants that are capable of propagation, parts of plants and seeds that are intended for agricultural, horticultural or forestry use in the environment;

b. genetically modified animals that are intended for the production of foodstuffs and other agricultural products.

8. ⁽¹⁵⁾ Transitional provision to Art. 121 (Residence and Permanent Settlement of Foreign Nationals)

The legislature must define and add to the offences covered by Article 121 paragraph 3 and issue the criminal provisions relating to illegal entry in accordance with Article 121 paragraph 6 within five years of the adoption of Article 121 paragraphs 3–6 by the People and the Cantons.

9. ⁽¹⁶⁾ Transitional provision to Art. 75b (Second homes)

¹ If the relevant legislation does not come into force within two years of the adoption of Article 75b, the Federal Council shall issue the required implementing provisions on construction, sale and recording in the land register by ordinance.

² Building permits for second homes granted between 1 January of the year following the adoption of Article 75b and the date on which the implementing provisions come into force shall be null and void.

10. ⁽¹⁷⁾ Transitional provision to Art. 95 para. 3

Until the statutory provisions come into force, the Federal Council shall issue the required implementing provisions within one year of the adoption of Article 95 paragraph 3 by the People and the Cantons.

11. ⁽¹⁸⁾ Transitional provision to Art. 121a (Control of immigration)

1 International agreements that contradict Article 121a must be renegotiated and amended within three years of its adoption by the People and the Cantons.

2 If the implementing legislation for Article 121a has not come into force within three years of its adoption by the People and the Cantons, the Federal Council shall issue temporary implementing provisions in the form of an ordinance.

12. ⁽¹⁹⁾ Transitional provision to Art. 10a
(Ban on covering the face)

The implementing legislation for Article 10a must be drawn up within two years of its adoption by the People and the Cantons.

13. ⁽²⁰⁾ Transitional provision to Art. 117b (Nursing care)

¹ The Confederation shall, within the scope of its powers, enact implementing provisions on:

a. specifying the nursing services that may be provided by nurses and paid for by social insurance:

1. on the nurse’s own initiative,

2. as instructed by a doctor;

b. the appropriate remuneration for the nursing services;

c. employment conditions that meet the requirements of persons working in nursing care;

d. opportunities for the professional development of persons working in nursing care.

² The Federal Assembly shall approve the statutory implementing provisions within four years of the adoption of Article 117b by the People and Cantons. Before the statutory implementing provisions come into force, the Federal Council shall, within eighteen months of the adoption of Article 117b by the People and Cantons, take effective measures in order to address the shortage of qualified nursing staff.

14. ⁽²¹⁾ Transitional provision to Art. 118 para. 2 let. b (Health protection)

The Federal Assembly shall approve the statutory implementing provisions within three years of the adoption of Article 118 paragraph 2 letter b by the People and Cantons.

15. ⁽²²⁾ Transitional provision to Art. 129a (Special taxation of large corporate groups)

¹ Until the statutory provisions come into force, the Federal Council may issue the required regulations on the minimum rate of tax for large corporate groups.

² In doing so, it shall observe the following principles:

a. The regulations apply to the business units of any multinational corporate group that achieves a consolidated annual turnover of 750 million euros.

b. If the total tax payable by the business units in Switzerland or in another tax jurisdiction fall below the minimum tax payable at a rate of 15 per cent of the relevant profits, the Confederation shall levy a supplementary tax to compensate for the difference between the effective tax rate and the minimum tax rate.

c. Relevant taxes are in particular the direct taxes indicated in the income statement of the business units.

d. The relevant profit of a business unit is the profit or loss calculated for the consolidated financial statements of the group of companies in accordance with a recognised accounting standard before eliminating transactions between the business units and after taking other adjustments into account; profits and losses from international shipping are not taken into account.

e. The effective tax rate in a tax jurisdiction is calculated by dividing the sum of the relevant taxes payable by all business units in this tax jurisdiction by the sum of the relevant profits of these business units.

f. The supplementary tax for a tax jurisdiction is calculated by multiplying the profit surplus by the supplementary tax rate.

g. The profit surplus in a tax jurisdiction is the sum of the relevant profits of all business units in this tax jurisdiction after the permitted deduction for tangible assets and labour costs.

h. The supplementary tax rate for a tax jurisdiction corresponds to the positive difference between 15 per cent and the effective tax rate.

i. In the event of under-taxation in Switzerland, the supplementary tax is levied on the domestic business units in proportion to the extent to which they have contributed to the under-taxation.

j. In the event of under-taxation in another tax jurisdiction, the supplementary tax is primarily levied on the principal domestic business unit and secondarily on all domestic business units.

³ The Federal Council may issue supplementary regulations on implementing the minimum rate of tax, in particular on:

a. taking account of the specific company circumstances;

b. whether the supplementary tax may be deducted as an expense for the purpose of federal and cantonal income taxes;

c. the procedure and rights of appeal;

d. the criminal provisions in accordance with other criminal provisions of tax law;

e. the transitional arrangements.

⁴ Where the Federal Council deems it necessary in order to implement the minimum rate of tax, it may derogate from the principles set out in paragraph 2. It may declare international model regulations and related sets of rules to be applicable. It may delegate these powers to the Federal Department of Finance.

⁵ The regulations on the supplementary tax shall be enforced by the cantons under the supervision of the Federal Tax Administration. The Federal Council may provide for the reimbursement of the administrative costs incurred in enforcing these regulations.

⁶ The cantons to which the business units belong for tax purposes are entitled to 75 per cent of the gross revenue from the supplementary tax. The cantons shall take appropriate account of the communes. The gross revenue from the supplementary tax from profit tax-exempt activities of federal, cantonal and communal business units, shall be paid to the collective body concerned.

⁷ The cantonal share of the gross revenue from the supplementary tax shall be recognised as additional tax revenue in the context of the equalisation of financial resources and burdens.

⁸ If the Federal Council makes use of its power in paragraph 1, it shall submit the statutory provisions on the minimum taxation of large multinational corporate groups to Parliament within six years of the ordinance coming into force.

⁹ The Confederation shall use its share of the gross revenue from the supplementary tax, after deducting its additional expenditure for the equalisation of financial resources and burdens caused by the supplementary tax, to further promote Switzerland'"s attractiveness as a business location.

16. ⁽²³⁾ Transitional provision to Art. 112
(Old-Age, Survivors’ and Invalidity Insurance)

¹ Persons in receipt of a retirement pension are entitled to an annual additional payment amounting to one twelfth of their annual pension.

² Entitlement to the annual additional payment arises at the latest at the start of the second calendar year following the adoption of this provision by the People and the Cantons.

³ The law shall ensure that the annual additional payment does not lead to a reduction in supplementary benefits nor to the loss of entitlement to such benefits.Commencement Date: 1 January 2000 ⁽²⁴⁾

⁽¹⁾ Adopted by the popular vote on 3 March 2002, in force since 3 March 2002 (FedD of 5 Oct. 2001, FCD of 26 April 2002; AS 2002 885; BBl 2000 2453, 2001 1183 5731, 2002 3690).
⁽²⁾ SR 0.120
⁽³⁾ ⁽⁹⁾
⁽⁴⁾ ⁽⁸⁾
⁽⁵⁾ SR 831.20
⁽⁶⁾ Article 83 has now been revised. Adopted by the popular vote on 28 Nov. 2004, in force since 1 Jan. 2008 (FCD of 3 Oct 2003, FCD of 26 Jan. 2005, FCD of 7 Nov. 2007; AS 2007 5765; BBl 2002 2291, 2003 6591, 2005 951).
⁽⁷⁾ SR 725.113.11
⁽⁸⁾ ⁽¹⁰⁾
⁽⁹⁾ ⁽¹¹⁾
⁽¹⁰⁾ AS 2007 5765
⁽¹¹⁾ Adopted by the popular vote on 28 Nov. 2004, in force since 1 Jan. 2008 (FCD of 3 Oct 2003, FCD of 26 Jan. 2005, FCD of 7 Nov. 2007; AS 2007 5765; BBl 2002 2291, 2003 6591, 2005 951).
⁽¹²⁾ SR 831.10
⁽¹³⁾ This number has no provision.
⁽¹⁴⁾ Adopted by the popular vote on 27 Nov. 2005, in force since 27 Nov. 2005 (FedD of 17 June 2005, FCD of 19 Jan. 2006; AS 2006 89; BBl 2003 6903, 2004 4937, 2005 4039, 2006 1061).
⁽¹⁵⁾ Adopted by the popular vote on 28 Nov. 2010, in force since 28 Nov. 2010 (FedD of 18 June 2010, FCD of 17 March 2011; AS 2011 1199; BBl 2008 1927, 2009 5097, 2010 4241, 2011 2771).
⁽¹⁶⁾ Adopted by the popular vote on 11 March 2012, in force since 11 March 2012 (FedD of 17 June 2011, FCD of 20 June 2012; AS 2012 3627; BBl 2008 1113 8757, 2011 4825, 2012 6623).
⁽¹⁷⁾ Adopted by the popular vote on 3 March 2013, in force since 3 March 2013 (FCD of 15 Nov. 2012 und 30 April 2013; AS 2013 1303; BBl 2006 8755, 2008 2577, 2009 299, 2012 9219, 2013 3129).
⁽¹⁸⁾ Adopted by the popular vote on 9 Feb. 2014, in force since 9 Feb. 2014 (FedD of 27 Sept. 2013, FCD of 13 May 2014; AS 2014 1391; BBl 2011 6269, 2012 3869, 2013 291 7351, 2014 4117).
⁽¹⁹⁾ Adopted by the popular vote on 7 March 2021, in force since 7 March 2021 (FedD of 19 June 2020, FCD of 31 May 2021 – AS 2021 310; BBl 2017 6447; 2019 2913; 2020 5507; 2021 1185).
⁽²⁰⁾ Adopted by the popular vote on 28 Nov. 2021, in force since 28 Nov. 2021 (FedD of 18 June 2021, FCD of 11 April 2022 – AS 2022 240; BBl 2017 7724, 2018 7653, 2021 1488, 2022 894).
⁽²¹⁾ Adopted by the popular vote on 13 Feb. 2022, in force since 13 Feb. 2022 (FedD of 1 Oct. 2021, FCD of 11 April 2022 – AS 2022 241; BBl 2019 6883; 2020 7049; 2021 2315; 2022 895).
⁽²²⁾ Adopted by the popular vote on 18 June 2023, in force since 1 Jan. 2024 (FedD of 16 Dec. 2022, FCD of 12 April 2023, FCD of 28 Aug. 2023 – AS 2023 482; BBl 2022 1700; 2023 970, 2015).
⁽²³⁾ Adopted by the popular vote on 3 March 2024, in force since 3 March 2024 (FedD of 17 March 2023, FCD of 7 May 2024 – AS 2024 197; BBl 2021 1505; 2022 1485; 2023 781; 2024 996).
⁽²⁴⁾ FedD of 28 Sept. 1999 (AS 1999 2555; BBl 1999 7922).

Es besteht kein Anspruch auf Aktualität und Vollständigkeit/Richtigkeit.

BGE	Regeste	Schlagwörter
140 II 378	Beschränkung des Zweitwohnungsbaus (Art. 75b und 197 Ziff. 9 BV; Zweitwohnungsverordnung); Beschwerdelegitimation der Gemeinde (Art. 89 Abs. 1 BGG). Die Gemeinde ist zur Beschwerde gegen einen Entscheid befugt, der sie verpflichtet, eine Baubewilligung zu erteilen, die ihres Erachtens nach Art. 197 Ziff. 9 Abs. 2 BV nichtig wäre (E. 1.2). Nach Ablauf der Übergangsfrist gemäss Art. 197 Ziff. 9 Abs. 1 BV bestehen aus kompetenzrechtlicher Sicht keine Bedenken mehr gegen die Zweitwohnungsverordnung vom 22. August 2012. Diese ist bis zum Inkrafttreten des Zweitwohnungsgesetzes anzuwenden, soweit sie den Anwendungsbereich von Art. 75b BV und damit auch der Nichtigkeitsfolge gemäss Art. 197 Ziff. 9 Abs. 2 BV in zulässiger Weise präzisiert (E. 4.1). Nicht in der Verordnung geregelt ist der Ausbau von am 11. März 2012 bereits bestehenden Zweitwohnungen, die weiterhin als Zweitwohnungen genutzt werden sollen (E. 4.2). Der vorliegend streitige Umbau von Neben- zu Hauptnutzflächen kann bis zur Klärung durch den Gesetzgeber nicht bewilligt werden; eine entsprechende Bewilligung wäre nach Art. 197 Ziff. 9 Abs. 2 BV nichtig (E. 5).	Zweitwohnung; Gemeinde; Zweitwohnungen; Bundesrat; Baubewilligung; ZweitwohnungsV; Inkrafttreten; Verordnung; Bewilligung; Bruttogeschossfläche; Botschaft; Hauptnutzfläche; Wohnung; Moritz; Zweitwohnungsverordnung; Entscheid; Dachgeschoss; Estrich; Baubescheid; Erweiterung; Ausführungsbestimmungen; Nichtigkeit; Urteil; öffentlich-rechtlichen; Übergangsfrist; Zweitwohnungsgesetzes; Nichtigkeitsfolge; Umbau; Hauptnutzflächen; Gesetzgeber
140 II 25 (1C_598/2013)	Eröffnung eines Quartierplanverfahrens; End- oder Zwischenentscheid. Die Einleitung eines amtlichen Quartierplanverfahrens stellt einen selbstständig anfechtbaren Endentscheid i.S. von Art. 90 BGG dar, wenn das kantonale Recht vorsieht, dass bestimmte Einwendungen nur mit Rekurs gegen den Einleitungsbeschluss geltend gemacht und im späteren Verfahren nicht mehr erhoben werden können (E. 1.1). Regeste b Überprüfung und Anpassung von Nutzungsplänen wegen veränderter Verhältnisse (Art. 21 Abs. 2 und Art. 15 RPG). Art. 21 Abs. 2 RPG unterscheidet die Überprüfung (1. Stufe) und die Anpassung der Nutzungsplanung (2. Stufe). Auf der 1. Stufe sind geringere Anforderungen an die Erheblichkeit der Veränderung zu stellen als auf der 2. Stufe (E. 3). Aufgrund des Inkrafttretens von Art. 75b BV ist in Tourismusgemeinden wie Silvaplana, die einen hohen Anteil von Zweitwohnungen haben, mit einem erheblichen Rückgang der Wohnbaunachfrage zu rechnen. Dies hat zur Folge, dass die Wohnbaureserven der Gemeinde überprüft werden müssen (E. 4.3). Für eine Reduktion der baulichen Nutzungsmöglichkeiten kommt (zumindest auch) das peripher gelegene, erst teilweise überbaute bzw. erschlossene und mangels Quartierplanung noch nicht baureife Gebiet Quarta Morta in Betracht (E. 4.4 und 5). Anspruch der Beschwerdeführerin auf Überprüfung der Zonenordnung im Gebiet Quarta Morta bejaht. Diese Prüfung darf nicht isoliert erfolgen, sondern setzt eine Gesamtsicht über alle Bauzonen der Gemeinde Silvaplana voraus (E. 6).	Gemeinde; Quartierplan; Silvaplana; Gebiet; Quartierplanverfahren; Einleitung; Quarta; Morta; Überprüfung; Bauzonen; Zonenplan; Stufe; Quartierplanverfahrens; Recht; Zweitwohnungen; Planung; Einleitungsbeschluss; Verfahren; Interesse; Anpassung; Verhältnisse; Genossenschaft; Revision; Entscheid; Verwaltungsgericht

BVGE	Leitsatz	Schlagwörter
A-555/2013	Mehrwertsteuer	Leistung; Quot;; Transport; Leistung; MWSTG; Schüler; Entgelt; Subvention; Leistungen; Steuer; Transportleistung; Bundesverwaltungsgericht; Transportleistungen; Recht; Kostenträger; Urteil; Mehrwertsteuer; Einsprache; Leistungsverhältnis; Kanton; Rechnung; Subventionen; Beiträge; Bundesverwaltungsgerichts; Leistungserbringer; Transportkosten; Bundesgericht; Vertrag
A-544/2013	Mehrwertsteuer	Leistung; Quot;; Transport; MWSTG; Leistung; Entgelt; Schüler; Subvention; Recht; Steuer; Bundesverwaltungsgericht; Transportleistung; Transportleistungen; Kostenträger; Leistungen; Urteil; Mehrwertsteuer; Leistungsverhältnis; Rechnung; Bundesverwaltungsgerichts; Einsprache; Kanton; Transportkosten; Beiträge; Bundesgericht; Leistungserbringer; Subventionen; Invalidenversicherung

FCSC Art. 197 - Transitional provisions following the adoption of the Federal Constitution of 18 April 1999

Einleitung zur Rechtsnorm FCSC:

Art. 197 FCSC from 2024

Anwendung im Bundesgericht

Anwendung im Bundesverwaltungsgericht