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Switzerland Rules Out VAT Refund For TV Reception Fee

by Ulrika Lomas, Tax-News.com, Brussels

26 August 2015


Following the Swiss Federal Court's determination on April 13 that value-added tax (VAT) is not payable on the radio and television reception fee, the Federal Office of Communications (OFCOM) has announced that VAT paid before that date will not be reimbursed.

Under the Federal Act on Radio and Television, every household must pay the radio and television fee. The fee was introduced in 1995 and, until a legal challenge was brought earlier this year, VAT was charged on the fee. The Federal Administrative Court initially confirmed the VAT liability, but this decision was overturned by the Federal Court. The Federal Court left the question of reimbursement open.

OFCOM has now confirmed that VAT paid prior to April 13 will not be reimbursed. It said that until the Federal Court's ruling, the Confederation had no cause not to collect VAT on reception fees.

TAGS: tax | value added tax (VAT) | fees | Switzerland | tax reform | Communications

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