No refund of VAT on reception fee

The Federal Administrative Court, as the lower instance, did not consider the request because there was no contestable ruling. The private individual had lodged her appeal on the basis of the press release issued by the Federal Office of Communications (OFCOM) on August 20. In it, OFCOM stated that, together with the Federal Tax Administration, it had come to the conclusion that the VAT on the radio and television reception fee would not be paid back retroactively. However, the complainant is demanding that the VAT be refunded for the last five years in accordance with the limitation period in the VAT Act.

As the media release from OFCOM is not a ruling against which an appeal can be lodged, the Federal Administrative Court did not take up the request. The Federal Supreme Court has now confirmed the correctness of this decision. In April, the Federal Supreme Court ruled that the radio and television reception fee is not subject to VAT. For this reason, OFCOM has reduced the fee for private households by CHF 11.30 from CHF 462.40 to CHF 451.10. (SDA)