Because of the lack of a constitutional basis

In order to levy a tax, the federal government needs a constitutional basis; He clearly does not have this with regard to the radio and television tax charged by SERAFE AG.

Own information

REGISTERED MAIL
SERAFE AG
PO Box
8010 Zurich

Date: XX. XX. XXXX

Returning the invoice number RF-XXXX-XXXX-XXX

Ladies and Gentlemen

Our household hereby returns the invoice invoice number. RF-XXXX-XXXX-XXX with the amount CHF XXX.- and request the cancellation of this invoice.

I justify my demands as follows:

1. I find the legal basis for this levy (levy = tax) in RTVG 68 I.
2. From this article it can be seen that the disputed “levy” (=tax) is based on BV 93 II.
3. It is not clear from BV 93 II that SERAFE, a federal company, can levy a “levy” (=tax) ; The constitutional foundations are missing (cf. Michael Leysinger’s master’s thesis, “Why does the SRF/RTS pay VAT?”, Section 4.2.1.2.3 where I come to the conclusion that “An analysis of BV 93 shows that for the collection of a tax (no matter: tax) the constitutional basis is missing. Nowhere in BV 93 does it say that the federal government is authorized to levy a levy (eg, tax) …”.
4. In order to levy a tax, the federal government needs a constitutional basis; He clearly does not have this with regard to the radio and television tax charged by SERAFE AG.
5. The levy ( tax ) levied by the federal government (Swiss Confederation) is therefore contrary to federal law, because in BV 127 and in no other constitutional article the federal government has the authority to levy a levy on radio and TV.

I make the following request: due to a lack of a constitutional basis, no levy (tax) can be demanded for radio and TV. Therefore, I refuse to pay the current and all future invoices.

Best regards

Federal Constitution of the Swiss Confederation of April 18, 1999 (as of May 18, 2014)

Art. 93 Radio and television

1. Legislation regarding radio and television as well as other forms of public telecommunications distribution of performances and information is a federal matter.
2. Radio and television contribute to education and cultural development, to the free formation of opinions and to entertainment. They take into account the specific characteristics of the country and the needs of the cantons. They present the events accurately and adequately express the diversity of views.
3. The independence of radio and television as well as the autonomy in program design are guaranteed.
4. The position and tasks of other media, especially the press, must be taken into account.
5. Program complaints can be submitted to an independent complaints body.