Facts
The Swiss Broadcasting Corporation (SRG) is an association pursuant to Art. 60 et seq. of the Swiss Civil Code, which as the national broadcasting company consists of three regional companies for the different language regions of Switzerland. The SRG applied to the Federal Social Insurance Office (BSV) to be allowed to have the central settlement of social insurance contributions for its entire staff handled through the Federal Compensation Fund (EAK) as of January 1, 1991.
The BSV then issued a decision stating that the SRG should settle its contributions as follows: The EAK is responsible for the General Directorate, the Bundeshaus Studio, Radio International, Telephone Broadcasting, as well as for all other national services. The compensation funds of the cantons of Zurich, Geneva and Ticino are each responsible for the radio and television sector in their respective language region.
Both the EAK and the compensation fund of the canton of Vaud filed administrative court appeals against this decision. The EAK requested that the SRG have to settle for its entire staff with the EAK. The compensation fund of the canton of Vaud demanded that the SRG settle for the radio and television sector of French-speaking Switzerland with the compensation fund of the canton of Vaud.
Considerations
The Federal Insurance Court first examined the legality of Art. 111 of the OASI Ordinance, which allows the administration to affiliate "other institutions" besides the federal administration and federal agencies to the Federal Compensation Fund. It concluded that this ordinance provision is in line with the legislative purpose and grants the administration a margin of discretion.
Furthermore, the court dealt with the question of whether the various studios and regional centers of the SRG are considered branch offices within the meaning of Art. 117 para. 3 of the OASI Ordinance. It affirmed this, as the decentralized operating sites have a certain economic and business independence. However, the court…