No refund of VAT on radio and TV fees
The value-added tax on radio and TV reception fees is not repaid retroactively. A repayment obligation has only existed since a Federal Court ruling in April. Since then, however, the fees have been charged without VAT.
This is the Federal Office of Communications' (OFCOM) response to the Federal Supreme Court ruling that no VAT is payable on radio and television reception fees. OFCOM and the Federal Tax Administration have analyzed the ruling, OFCOM said on Thursday. They had come to the conclusion that the VAT would not be paid back retroactively. The Federal Supreme Court had left this question open.
In justification, OFCOM states that, firstly, a judgment is in principle only applicable to the persons involved in the proceedings. Secondly, for reasons of legal certainty, a change in practice only affects the future and not retroactively. Therefore, the VAT on the fees before April 2015 will not be refunded. Thus, only those payers who have already paid their fees for the period after April with VAT will be refunded the tax. (SDA)
