Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 30 December 2019 - 5 January 2020.
- Judgment of 9 December 2019 (A-5136/2018): Customs duties; import assessment fruit juice mix. In the present case the tariff classification of mixed fruit juice concentrate was disputed. The appellant took the view that the mixed fruit juice concentrate should be classified under tariff no. 2009.9099 with a customs duty of CHF 18.00/100 kg, whereas the previous instance considered tariff no. 2009.9030 with a customs duty of CHF 782.00/100 kg to be relevant. The disagreement in the case to be judged here arose exclusively from the fact that the previous instance, according to its calculations, assumed that the grape juice content of the product in question was over 50% and thus tariff no. 2009.9030 applied. That this would be the case was not contested by the complainant. However, it points out that the calculation by the customs authorities was based on incorrect figures and that the relevant grape juice content in the present case is in fact less than 50%. The Federal Administrative Court reached the same conclusion and held that - as the complainant had argued - the grape juice content relevant for the tariff classification was 48.2% and thus below 50.0%. Approval of the complaint, insofar as it is to be upheld.
Decisions of the Federal Administrative Court in the area of administrative assistance:
- Judgement of 6 November 2019 (A-2292/2019): Administrative assistance; double taxation agreement between Switzerland and Greece (DTA CH-GE); the appeal is dismissed; the Federal Supreme Court did not uphold the appeal in its decision of 16 December 2019 (2C_1013/2019) .
Decisions are listed chronologically by publication date.
