Overview of tax law decisions of the Swiss Federal Administrative Court published between March 27 - April 2, 2023:
- Judgment of 23 March 2023 (A-2868/2022): Customs duties; taxation of poultry sausage and sausage products, At issue was whether a customs declaration could be corrected if the person required to declare the goods had not declared them correctly. The possibility to correct a customs declaration was introduced in order to correct simple carelessness and to avoid the disproportionate consequences that can result from it. The justification of the declaration is not possible if there is a deliberate error. In the present case, the complainant had violated several duties of care, and therefore she was rightly denied a correction of her declaration. Dismissal of the complaint of the person liable to pay customs duties.
- A-2087/2021: customs duties, new decision appealed to the BGer
- A-321/2019: customs duties, subsequent claim; origin procedure, decision overturned by BGer with judgment 2C_890/2019
Decisions in the area of administrative assistance (incl. updates/re-publication):
Decisions are listed chronologically by publication date.
