814.01
USGLPELPAMB
CH
CH
Art. 32a Bundesgesetz vom 7. Oktober 1983 über den Umweltschutz (USG) - Finanzierung bei Siedlungsabfällen
USG; 2. Titel: Begrenzung der Umweltbelastung; 4. Kapitel: Abfälle
Art. 32a USG · Finanzierung bei Siedlungsabfällen
Die Kantone sorgen dafür, dass die Kosten für die Entsorgung der Siedlungsabfälle, soweit sie ihnen übertragen ist, mit Gebühren oder anderen Abgaben den Verursachern überbunden werden. Bei der Ausgestaltung der Abgaben werden insbesondere berücksichtigt: a. die Art und die Menge des übergebenen Abfalls; b. die Kosten für Bau, Betrieb und Unterhalt der Abfallanlagen; c. die zur Substanzerhaltung solcher Anlagen erforderlichen Abschreibungen; d. die Zinsen; e. der geplante Investitionsbedarf für Unterhalt, Sanierung und Ersatz, für Anpassungen an gesetzliche Anforderungen sowie für betriebliche Optimierungen.
Würden kostendeckende und verursachergerechte Abgaben die umweltverträgliche Entsorgung der Siedlungsabfälle gefährden, so kann diese soweit erforderlich anders finanziert werden.
Die Inhaber der Abfallanlagen müssen die erforderlichen Rückstellungen bilden.
Die Grundlagen für die Berechnung der Abgaben sind öffentlich zugänglich.
Gerichtsentscheide zu dieser Bestimmung (64)
BGE 152 II 518 (Art. 32a al. 3 LPE)
Tax exemption for municipal waste incineration plant denied where energy recovery activities are entrepreneurial and nondeductibility of renewal reserves under environmental law
Basis for confirming that the reserves for future investments required by environmental law are not deductible provisions under tax law.
VVGE.2001.02.Nr.38 · ow (Art. 32a USG)
Municipality's Waste Disposal Fees Upheld
This provision is the legal basis for the principle that waste disposal costs should be passed on to those who cause them through fees or other levies.
VVGE.2007.08.Nr.23 · ow (Art. 32a Abs. 1 USG)
Sewage Connection Fee Not Waivable Based on Low Wastewater Generation
This provision requires cantons to transfer the costs of waste disposal to the polluters through cost-covering and polluter-appropriate fees or other levies.
VVGE.2009.10.Nr.17 · ow (Art. 2 und 32a Abs. 1 USG, Art. 17 Abs. 1 Bst. b Abfallreglement Giswil)
Property Owner's Business Status vs. Water and Waste Disposal Fees
These articles are cited as the legal basis for the calculation of the refuse disposal fee for businesses, allowing for a combination of a fixed basic fee and a variable fee based on volume.
VWBES.2006.372 · so (Art. 32a USG)
Letterbox Company Waste Fee Liability
Constitutes the legal basis for the cantons to finance waste disposal through fees or other charges that are commensurate with the polluter.
A/1767/2024 · ge (art. 32a LPE)
Municipality Waste Fee Calculation Based on Employment Count Overturned in Favor of Full-Time Equivalent
The decision is partially admitted based on the reasoning that the city's billing method (based on job count without considering ETP) violates federal law concerning the causality principle for waste disposal financing.
VB.2022.00305 · zh (Art. 32a Abs. I USG)
Property Owner Liability for Municipal Waste Fees Upheld
This law is cited in the background information but its relevance to the dispositive orders is not explicitly stated in the provided text's scope.
VB.2023.00189 · zh (Art. 32a USG)
Lack of Legal Basis for Municipal Waste Fee
Cited as not being a directly applicable legal basis for levying waste fees, but rather requiring specific legislation from cantons and/or municipalities.
BVGE-2025-IV-1 (Art. 32a Abs. 1 USG)
Price Supervisor Oversteps Authority in Waste Disposal Fee Reduction
Cited in the context of determining the price supervisor's competence and in the analysis of the price abuse, particularly regarding cost allocation and financing principles.
BVGE-2025-IV-1 (Art. 32a Abs. 3 USG)
Price Supervisor Oversteps Authority in Waste Disposal Fee Reduction
Cited in the context of determining the price supervisor's competence and in the analysis of the price abuse, particularly regarding cost allocation and financing principles for plant replacement and expansion.
VWBES.2023.147 · so (Art. 32a USG)
Property Owner v. Waste Fee Obligation
This provision, concerning the cantons' duty to ensure costs are passed on to polluters via fees, was cited in the reasoning but not in the final orders.
61/2002/1 · sh (Art. 32a Abs. 1 USG)
Municipal Waste Disposal Fees: Flat-Rate and Volume-Based System Upheld
The core legal provisions cited as the ground for upholding the municipality's fee structure based on the polluter-pays principle for municipal waste disposal.
61/2002/1 · sh (Art. 32a Abs. 2 USG)
Municipal Waste Disposal Fees: Flat-Rate and Volume-Based System Upheld
Cited in the context of justifying the inclusion of separate waste, like green waste, in the basic fee, based on the exception allowing deviation if environmental disposal is endangered.
VWBES.2020.323 · so (Art. 32a USG)
Municipality v. Resident: Waste Disposal Fee Liability for Separate Households
Cited as part of the background legal framework regarding cantonal cost recovery through fees, but not explicitly used in the operative orders.
A/1410/2018 · ge (art. 32a LPE)
Dental Practice Waste Classification: Causality vs. Employee Count
The court implicitly found that the city's regulation, based on the number of jobs without considering ETPs, violated the principle of causality regarding waste disposal costs, which is grounded in this article.