784.40 RTVGLRTV

CH

Art. 70 Legge federale del 24 marzo 2006 sulla radiotelevisione (LRTV) - Obbligo di pagare il canone

LRTV; Titolo quarto: Ricezione dei programmi; Capitolo 2: Canone radiotelevisivo

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Art. 70 LRTV · Obbligo di pagare il canone

Un’impresa soggiace all’obbligo di pagare il canone se ha raggiunto la cifra d’affari minima stabilita dal Consiglio federale nel periodo fiscale ai sensi dell’articolo 34 della legge del 12 giugno 2009 sull’IVA (LIVA) conclusosi l’anno civile precedente.

È considerato impresa chiunque sia iscritto nel registro dei contribuenti IVA dell’AFC e abbia sede, domicilio o stabilimento d’impresa in Svizzera. Non è considerata impresa la società semplice ai sensi dell’articolo 530 del Codice delle obbligazioni .

Per cifra d’affari ai sensi del capoverso 1 s’intende la cifra d’affari complessiva dell’impresa, al netto dell’IVA, da dichiararsi conformemente alla LIVA, indipendentemente dalla sua qualifica sotto il profilo dell’IVA. Se è applicata l’imposizione di gruppo, è determinante la cifra d’affari complessiva del gruppo d’imposizione IVA.

Il Consiglio federale definisce la cifra d’affari minima in modo da esentare dal canone le piccole imprese.

L’importo del canone è stabilito in base alla cifra d’affari. Il Consiglio federale stabilisce diversi livelli di cifre d’affari con una tariffa per ogni livello (categorie tariffarie).

← Art. 69g LRTV Legge federale del 24 marzo 2006 sulla radiotelevisione (LRTV) - Campo d’applicazione Art. 70a LRTV →

Decisioni giudiziarie che applicano questa disposizione (26)

VPB 2000-02-01 (art. 70 al. 1 let. a LRTV)

Federal Office of Communication Fine Notification

Basis for the fine imposed for an infraction of the Radio and Television Act.

A-628/2023 (Art. 70 Abs. 1 RTVG i.V.m. Art. 67b Abs. 1 RTVV)

Company Levy for Broadcasting Upheld

Cited as the legal basis for the obligation to pay the company levy for radio and television, and thus for rejecting the appeal.

A-2323/2023 (Art. 70 Abs. 1 RTVG)

Company Challenges Radio and Television License Fee Assessment

Defines the conditions under which a company is liable for the levy based on its turnover.

A-2323/2023 (Art. 70 Abs. 2 RTVG)

Company Challenges Radio and Television License Fee Assessment

Defines what constitutes a company for the purpose of this levy, including entities registered with the ESTV for VAT.

A-1138/2021 (Art. 70 Abs. 1 RTVG)

Entrepreneur's Radio/TV License Fee Not Waived Despite COVID-19 Closure

The core legal provision determining that a company is liable for the broadcasting fee if it meets the minimum turnover threshold from the previous year.

A-3116/2022 (Art. 70 Abs. 1 RTVG)

Broadcasting Levy Upheld Despite Misinformation Claims

Cited as the provision defining when a company becomes liable for the levy based on its turnover in the preceding calendar year.

A-3116/2022 (Art. 70 Abs. 2 RTVG)

Broadcasting Levy Upheld Despite Misinformation Claims

Cited as the provision defining what constitutes a company for the purpose of the levy, based on VAT registration.

A-3116/2022 (Art. 70 RTVG)

Broadcasting Levy Upheld Despite Misinformation Claims

Cited in the reasoning section as the legal basis defining the scope of taxpayers, the object, amount, and calculation basis of the levy.

A-6177/2020 (Art. 70 cpv. 1 LRTV)

Broadcasting Fee upheld for VAT-registered businesses above turnover threshold.

It establishes that an enterprise is subject to the fee if it has reached the minimum turnover established by the Federal Council in the tax period that ended the previous calendar year.

A-1078/2019 (Art. 70 RTVG)

Broadcasting Fee Upheld for Home-Based Business

This provision forms the legal basis for the imposition of the company levy on radio and television.

A-7678/2015 (Art. 70 Abs. 1 Bst. d RTVG)

Broadcaster Denied Party Status in Tax Refund Case

Cited regarding the financing of other tasks by the BAKOM.

A-7678/2015 (Art. 70 Abs. 1 Bst. e RTVG)

Broadcaster Denied Party Status in Tax Refund Case

Cited regarding the financing of other tasks by the BAKOM.

A-7678/2015 (Art. 70 Abs. 1 RTVG)

Broadcaster Denied Party Status in Tax Refund Case

Cited concerning the determination of the fee amount and the funding of program offerings.

A-1661/2012 (Art. 70 RTVG)

Television Reception Fee Dispute and Legal Aid Dismissal

Used to establish that the amount of the reception fee is set by the Federal Council.

A-6526/2010 (Art. 70 RTVG i.V.m. Art. 59 RTVV)

Resident's Fee Default Upheld, Administrative Costs Waived

Basis for calculating monthly reception fees.