Overview of the tax rulings of the Swiss Federal Administrative Court published between August 4 - 10, 2025:
- Judgment of July 17, 2025 (A-4129/2024): Household levy; the main issue in dispute was whether the Swiss collection agency for the radio and television levy (Serafe AG), as an organization outside the federal administration, can dispose of and remove the legal proposal in the debt collection proceedings initiated by it, as well as whether the levy debtor owes the household levy, although he claimed that he did not have a television or radio set and that he disliked the SRG's editorial publications. The Federal Administrative Court held that the powers of Serafe AG as the collection agency arise directly from Art. 69e RTVA. Based on Art. 109c RTVA, private households without reception facilities could be exempted from the fee upon request until the end of 2023. However, the licensee never submitted such an application. The Federal Administrative Court did not consider itself competent to review the content of editorial publications and did not address the corresponding complaint. Dismissal of the appeal by the liable party.
Administrative assistance (incl. updates):
Decisions are listed chronologically by publication date.
