Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week from 8 to 14 May 2017.
- Judgment of 4 April 2017 (A-4158/2016): Exemption from customs duties; import of agricultural goods; border zone traffic (Article 8(2)(j) of the Customs Act in conjunction with Article 23 of the Customs Ordinance); the conditions for a cross-border activity to qualify as agricultural management traffic and consequently the corresponding imports to be exempt from customs duties were not met in the present case; the complaint is dismissed.
- Judgment of 29 August 2016 (A-2902/2014): Refund of withholding tax in accordance with the DTA Switzerland - Italy; the Federal Supreme Court partially upheld the appeal against this decision in its ruling of 5 April 2017 (2C_964/2016) (see our contribution of 14 May 2017).
- Judgment of 10 November 2015 (A-2991/2014): Value added tax; change in accounting method; the Federal Supreme Court dismissed the appeal against this decision in its judgment of 26 April 2017 (2C_1120/2015) and confirmed the present decision of the Federal Administrative Court.
- Judgment of 28 March 2017 (A-1814/2017): Costs of the proceedings; decision on costs based on the ruling of the Federal Supreme Court of 3 February 2017 (2C_364/2015, 2C_425/2015), which is scheduled for official publication; import duty on alcohol; classification of the products "Martini Rosso" and "Martini Bianco" (see our contribution of 2 April 2017).
Decisions are listed chronologically by publication date.
