Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 14 - 20 August 2017.
- Judgment of 17 July 2017 (A-2309/2017): Administrative assistance (DTA Switzerland - France); decision on costs concerning the ruling of the Federal Administrative Court of 24 November 2015 (A-6703/2014), which was overturned by the Federal Supreme Court in its ruling of 29 March 2017 (2C_1102/2015) (cf. our contribution of 30 April 2017).
- Judgment of 26 January 2017 (A-6950/2016): Customs law; customs lien by seizure; the Federal Court of Justice did not uphold the appeal in its judgment of 21 July 2017 (2C_228/2017) due to a lack of current interest in legal protection (see our contribution of 13 August 2017).
- Judgment of 28 November 2016 (A-340/2015): Customs law; obligation to deliver the goods to the nearest customs office; collection of the heavy vehicle fee; the Federal Supreme Court confirms the decision of the Federal Administrative Court in its ruling of 21 July 2017 (2C_53/2017) (see our article of 13 August 2017).
Decisions are listed chronologically by publication date.
