Facts
The Swiss National Accident Insurance Fund (SUVA) is the owner of a property in Basel, where its offices and apartments are located. In 1991, the Building Inspectorate of Basel-Stadt approved the renovation and reconstruction of the building, and the Head of the Building Department levied a value-added tax in accordance with Art. 8a of the Building Act of the Canton of Basel-Stadt.
SUVA subsequently filed an administrative law suit with the Federal Court, requesting that it be exempted from paying this value-added tax based on Art. 67 of the Federal Law on Accident Insurance (UVG).
Considerations
The Federal Court upheld SUVA's claim. It stated that the value-added tax pursuant to Art. 8a of the Building Act does not constitute a tax within the meaning of Art. 67 UVG, but rather a causal levy that is linked to a special benefit of the property.
While the value-added tax differs from traditional causal levies such as fees or preferential charges, as it does not serve to cover specific public costs,…