Commentaries: Art. 18

The Federal Council shall issue the implementing provisions.¹
It may conclude agreements under international law on cross-border cooperation with foreign authorities for the enforcement of the charge.
The Federal Department of Finance may transfer control in whole or in part to third parties by contract.²
The FOCBS and the cantons may transfer the collection of the charge by means of the adhesive vignette to third parties in whole or in part by contract.³

Amended by No I of the FA of 18 Dec. 2020, in force since 1 Aug. 2023 (AS 2023 337;BBl 2019 5889). ↩
Amended by No I of the FA of 18 Dec. 2020, in force since 1 Aug. 2023 (AS 2023 337;BBl 2019 5889). ↩
Amended by No I of the FA of 18 Dec. 2020, in force since 1 Aug. 2023 (AS 2023 337;BBl 2019 5889). ↩

Art. 18