Facts
A. is a resident of U./BE and is not engaged in any business activities. From 2011 to 2012, Billag AG, the Swiss collection agency for radio and television fees, invoiced him the radio and television reception fee, including 2.5% value-added tax. A. paid the fee, including the value-added tax.
In previous decisions, the Federal Supreme Court had determined that the radio and television reception fee is not subject to objective value-added tax liability. In 2015, A. requested Billag AG to reimburse the value-added tax he had paid since 2007, totaling CHF 45.35. The Federal Administrative Court upheld the complaint and ordered OFCOM to provide the reimbursement.
The DETEC, represented by OFCOM, appealed to the Federal Supreme Court. The Federal Supreme Court partially upheld the appeal and overturned the judgment of the Federal Administrative Court for the period up to the end of 2009.
Considerations
The Federal Supreme Court stated that although the value-added tax was levied in violation of the value-added tax law, the passing on to the fee payer was not without legal basis. OFCOM was obliged to remit the value-added tax to the Federal Tax Administration (FTA), even though the collection of the reception fee was contrary to federal law.
Although there was no qualifying value-added tax service exchange between OFCOM and the fee payers, due to the incorrect or…