Art. 47 AgricA from 2023
Art. 47 Tax
1 Farms that exceed the maximum stock level under Article 46 must pay an annual tax.
2 The Federal Council shall set the rate of tax so that keeping an excessive number of animals is uneconomical.
3 Where two or more managers keep animals on the same farm, each of the managers shall pay a tax which is proportional to their share of livestock.
4 The division of farms to circumvent the provisions on maximum stock levels shall not be recognised.
Es besteht kein Anspruch auf Aktualität und Vollständigkeit/Richtigkeit.
