Facts
According to the Bernese Waste Act, the Canton of Bern operates a waste fund, which is financed by a levy on waste delivered to incineration plants and landfills. The Teuftal AG landfill, which operates a reactor landfill in the Canton of Bern, unsuccessfully filed a complaint against a waste levy of 2,879,825 Swiss francs for the year 1997.
The Teuftal AG landfill filed an administrative court appeal and a constitutional appeal to the Federal Supreme Court. It alleged, among other things, a violation of the derogatory force of federal law and of Art. 41ter para. 2 of the Federal Constitution.
Considerations
The Federal Supreme Court dismissed the constitutional appeal. It concluded that the Bernese waste levy is not of the same nature as the value-added tax and therefore does not violate Art. 41ter para. 2 of the Federal Constitution.
The waste levy does not burden the value added created by a particular delivery or service, as the value-added tax does. Rather, it is a disposal fee that is economically borne by the polluter of the waste and serves to…