Federal Administrative Court: Offsetting of Billag value-added tax is not permissible
Offsetting the wrongfully paid value-added tax on the radio and television reception fee against one of Billag’s most recent invoices is proving costly for two private individuals. The Federal Administrative Court has dismissed their appeals. Now they must pay not only the bills but also collection fees and court costs.
Why wait until politicians have finally decided how and to what extent the VAT is to be repaid when it is presumably much easier to simply offset the mutual claims?
At least two loyal fee payers have done so, as shown in two rulings published by the Federal Administrative Court on Thursday. They deducted the VAT they paid on reception fees from 2010 onwards from the amount invoiced to them by Billag.
Billag insisted on its demands and initiated debt collection proceedings. The appeal to the Federal Administrative Court was also unsuccessful for the two complainants. As the judges in St. Gallen explained, the offsetting is not permitted under the Swiss Code of Obligations.
The Federal Administrative Court therefore dismissed both appeals and set procedural costs of CHF 500 for each case. The rulings are not yet legally binding and can be appealed to the Federal Supreme Court. (SDA)
Chronicle on the subject of Billag value-added tax:
- 20.08.2015: No refund of VAT on radio and TV fees
- 02.02.2017: Bakom must refund value added tax
- 04.05.2017: National Council demands refund of Billag value-added tax
- 04.09.2018: Committee of the Council of States demands refund of Billag value-added tax
- 27.09.2018: Billag value-added tax: Statute of limitations also applies to refunds
- 14.11.2018: Billag fee: DETEC plans repayment of value-added tax
