Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 22 - 28 March 2021.
- Judgment of 10 September 2020 (A-5288/2018): aMWSTG; input tax deduction, no tax loss; 1st quarter to 4th quarter 2009; dismissal of the taxpayer's appeal (newly confirmed by BGer 2C_859/2020; see also our article of 21 March 2021).
- Judgment of 17 March 2021 (A-5065/2018): verification of proof of origin; In the present case, the tariff classification of a product made from mussel meat originating from New Zealand was disputed. The product itself was capsules for food supplement purposes. The Federal Administrative Court concludes that the proof of origin for the capsules produced by the complainant cannot be accepted, and the appeal is therefore dismissed on the merits. Since the lower court should have dealt with certain requests by the complainant for a different tariff classification of the goods, the case is partially dismissed and sent back to the lower court.
Decisions in the area of administrative assistance / non-admission:
- Judgment of 23 February 2021 (A-2258/2020): administrative assistance (DTA CH-ES); dismissal of the appeal (newly appealed to the Federal Supreme Court).
- Judgment of 2 February 2021 (A-2481/2020): radio and television reception fees, dismissal (newly appealed to the Federal Supreme Court).
- Judgment of 15 March 2021 (A-427/2021): VAT; input tax deduction (2012 to 2017); jump appeal; dismissal.
- Judgment of 16 March 2021 (A-3810/2020): Administrative assistance (DTA CH-FR); appeal partially upheld.
Decisions are listed chronologically by publication date.
