The right to collect the charge shall become time-barred at the end of the year following the year in which the charge became due.
The limitation period shall be interrupted by any act aimed at collecting the charge by the competent authority. It shall be suspended as long as the person liable to pay the charge has not been made subject to debt enforcement proceedings in Switzerland.
In any case, the right to collect the charge shall become time-barred five years after the charge has become due.
If the right to collect the charge is the consequence of a contravention under Article 14, the limitation period shall be governed by Article 17.
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