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AgricA · Federal Act on Agriculture
Art. 47
Art. 46
Art. 48
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Art. 47
Art. 46
Art. 48
910.1
AgricA
Federal Act
Jan 1, 1999
Original source
Farms that exceed the maximum stock level under Article 46 must pay an annual tax.
The Federal Council shall set the rate of tax so that keeping an excessive number of animals is uneconomical.
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.
The division of farms to circumvent the provisions on maximum stock levels shall not be recognised.
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