Overview of the tax rulings of the Swiss Federal Administrative Court published between September 30 and October 6, 2024:
- Judgment of September 20, 2024 (A-628/2023): Business levy for radio and television (RTVA); The matter in dispute concerns the legality of the business levy for radio and television. The fee is owed irrespective of the device, i.e. irrespective of whether the household or the company has a radio or television set. In the present case, it is undisputed that the complainant qualifies as a company within the meaning of Art. 70 para. 2 RTVA and that in the relevant 2021 tax period, it generated a total turnover of CHF 1,058,791.78 excluding VAT in the VAT statements it submitted and thus in principle meets the conditions for payment of the company fee in the 2022 tax period in accordance with Art. 70 para. 1 RTVA in conjunction with Art. 67b para. 1 RTVA. Art. 67b para. 1 RTVO is fulfilled. The complainant, on the other hand, objects in particular to what it considers to be the FTA's lack of sovereign legitimacy to levy the corporate fee for radio and television in accordance with Art. 70a para. 1 RTVA. In particular, the lower instance is not authorized to issue invoices, collect payments or conduct appeal proceedings in this regard. Contrary to the complainant's allegations - according to which the corporate fee is unconstitutional and violates the principle of legality - the FTA is authorized to levy the corporate fee for radio and television on the basis of the law. Insofar as the complainant expresses criticism of the content of the radio and television program or describes the media programs as undesirable, it is referred to the competent ombudsman's office. Dismissal of the appeal by the party liable to pay the fee.
Updates:
Thedecisions are listed chronologically according to the date of publication.
