Overview of the tax rulings of the Swiss Federal Administrative Court published between April 8 - 14, 2024:
- Judgment of March 27, 2024 (A-1703/2023): Radio and television levy; household levy; The household levy for radio and television is designed to be device-independent and must be paid by every private household. The statutory exceptions do not apply in this case. A fiduciary relationship with the community required of the person liable to pay the fee is not necessary. It is not apparent to what extent personal freedom and the guarantee of property should be violated. Dismissal of the taxpayer's appeal.
- Judgment of April 2, 2024 (A-2562/2023): Radio and television levy; household levy; The household levy for radio and television is designed to be device-independent and must be paid by every private household. The statutory exceptions do not apply in the present case. Dismissal of the complaint of the party liable to pay the fee.
Administrative assistance (incl. updates/re-publications):
- A-1965/2023
- A-1968/2023
- A-1969/2023
- A-1933/2023
- A-1964/2023
- A-1967/2023
- A-1504/2023
- A-1528/2023
- A-2723/2023
- A-2727/2023
- A-1502/2023
- A-2797/2023
Decisions are listed chronologically by publication date.
