Council of States approves regulation of VAT refund
Peter von Burg
At its meeting on 3 June 2020, the Council of States approved the regulation of VAT refunds.
In November 2019, the Federal Council adopted the dispatch for a new federal law on the flat-rate payment of VAT on reception fees for radio and television, after the Federal Court had ruled in two landmark decisions that no VAT may be levied on reception fees and that the federal government must repay the taxes levied between 2010 and 2015.
The Council of States approves of the VAT refund regulation and wants to enshrine in law that companies can receive lump-sum compensation for the unlawfully levied VAT on radio and television licence fees. It has supplemented the Federal Council's regulation with a corresponding passage.
The corresponding chronology is available here.