Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 6 - 12 November 2017.
- Judgment of 26 October 2016 (A-453/2017): Customs tariff, quota (kidney pieces); the question of tariff classification was undisputed; the disputed issue was, however, classification in the Swiss sub-numbers relating to importation within the tariff quota, since an importation within the tariff quota is subject to a preferential tariff rate; the appeal is dismissed.
- Judgment of 11 October 2017 (A-2701/2017): Administrative assistance DTA Switzerland - France; appealed to the Federal Supreme Court; in accordance with the ruling of 23 October 2017 (2C_892/2017), the Federal Supreme Court declared the complaint inadmissible (see our contribution of 12 November 2017).
- Judgment of 4 October 2017 (A-7849/2016): Administrative assistance DTA Switzerland - France; appealed to the Federal Supreme Court; in accordance with the ruling of 23 October 2017 (2C_893/2017), the Federal Supreme Court declared the complaint inadmissible (see our contribution of 12 November 2017).
- Judgment of 25 September 2017 (A-3061/2015): Withholding tax; decision appealed to the Federal Supreme Court; according to internal law (Art. 42 VStG), rulings and decisions of the Federal Tax Administration can be appealed against within 30 days of opening with an appeal. In the absence of an enforcement ordinance in international relations with regard to the procedure - as is the case with DTA Switzerland-France - the solution applicable to other DTAs must be applied analogously: The decisions of the EStV can thus be appealed directly to the Federal Administrative Court. However, the following applies with regard to the restitution procedure: If the rule contained in the DTA - in casu Art. 31 DTA Switzerland-France - is not self-executing and a contracting state has not exercised its competence, recourse must be had to internal law (i.e. Art. 48 VSTG). Art. 48 VStG cannot create an obligation to violate foreign law (banking secrecy), but if it is impossible for the applicant to disclose the identity of third parties as a result, he must accept the consequences of this, and may even refuse to refund VAT.
- Judgment of 29 September 2017 (A-201/2015): Customs duties; decision overturned by the Federal Supreme Court in its ruling of 23 October 2017 (2C_745/2015); cf. our contribution of 12 November.
- Judgment of 2 November 2017 (A-6094/2017): Value Added Tax. Decision on costs.
- Judgment of 31 October 2017 (A-2549/2016): Customs duties; additional claim for customs duties and value added tax; no claim for remuneration interest because according to the statutory regulation no default interest is levied in connection with the payment of customs and import tax debts as long as these are secured by cash deposit; connexity between the obligation to pay default interest and the obligation to pay remuneration interest if no remuneration interest is paid on the reimbursement of a voluntary cash deposit; the complaint is partially upheld to the extent that it is upheld
Decisions are listed chronologically by publication date.
