Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 5 - 11 March 2018.
- Judgment of 22 February 2018 (A-6226/2016): Duty drawback on exported pig and beef fat; from the interpretation of Article 5(1) and (4) of the Ordinance of the Federal Department of Finance (FDF) of 4 April 2007 on Inward Processing Traffic (SR 631.016; VO-VV), it follows that not only processed products but also processed products (such as those at issue here) are eligible for drawback of customs duties; approval of the appeal (to the extent that it is to be upheld) and referral to the lower instance for the calculation of the amount of drawback within the meaning of the recitals.
- Judgment of 18 January 2018 (A-2932/2017): Customs, dismissal of the application for reconsideration; dismissal of the appeal, insofar as it is admissible; decision appealed to the Federal Supreme Court.
- Judgment of 16 January 2018 (A-7503/2016; A-7513/2016): Import duties; obligation to provide subsequent performance (import of horses); decision challenged in the Federal Supreme Court.
Decisions of the Federal Administrative Court in the area of administrative assistance:
- Judgment of 20 February 2018 (A-4987/2017): Administrative assistance (DTA Switzerland - France); decision not to enter into force.
- Judgment of 15 February 2018 (A-4989/2017): Administrative assistance (DTA Switzerland - France); the appeal was dismissed.
- Judgment of 15 February 2018 (A-4988/2017): Administrative assistance (DTA Switzerland - France); the appeal was dismissed.
- Judgment of 15 February 2018 (A-4985/2017): Administrative assistance (DTA Switzerland - France); the complaint was written off.
- Judgment of 13 February 2018 (A-2996/2016): Administrative assistance (DTA Switzerland - Sweden); dismissal of the appeal.
- Judgment of 13 February 2018 (A-4977/2016): Administrative assistance (DTA Switzerland - France); dismissal of the appeal; the Federal Supreme Court did not act on the appeal lodged against this decision in its ruling of 28 February 2018 (2C_192/2018) (cf. our contribution of 11 March 2018)
- Judgment of 23 February 2018 (A-6080/2016): Administrative assistance (DTA Switzerland - India); dismissal of the appeal.
- Judgment of 23 February 2018 (A-7596/2016): Administrative assistance (anti-fraud agreement); provision of services subject to value added tax in Germany without invoicing the value added tax; partial approval of the complaint; the transmission of documents obtained from the complainant by means of a house search is subject to the following speciality proviso: "Information gathered may be used solely for the purposes of the prevention, detection, investigation, prosecution and punishment of fraud and any other illegal activity to the detriment of the Parties' financial interests in relation to trade in goods and services in breach of fiscal legislation concerning value added tax, special taxes on consumption and excise duties [....]. They may not be used as evidence in proceedings relating to direct taxes such as income taxes, solidarity surcharge on income tax, wealth taxes, corporation taxes, real estate gains taxes, etc.". For the rest, the appeal is dismissed.
Decisions are listed chronologically by publication date.
