Overview of the tax rulings of the Swiss Federal Administrative Court published between April 15 - 21, 2024:


  • Judgments of June 23, 2023(A-4346/2020 and A-4352/2020): Customs; revocation of an export assessment, correction of the consignor; The complainant (watch seller) does not succeed in proving that it would have carried out the transport of the watch in question to the duty-free warehouse (as part of an export procedure) itself or otherwise in any way legally or actually on its own or on behalf of a third party. Since the appellant derives rights from the qualification as exporter (designation as consignor on the export assessment order or revocation of the contested order), it bears the consequences of the unproven facts for which it has the burden of proof. It must therefore be agreed with the lower court that the appellant cannot be regarded as an exporter within the meaning of Art. 6 para. 2 of the Foreign Trade Statistics Ordinance. Consequently, the relevant information in the export customs declaration or in the original export assessment order must be deemed incorrect. Accordingly, the export procedure was not duly completed due to the exporter's incorrect declaration in the customs declaration. The revocation of the original export assessment decision by the lower instance is therefore justified in this case. Dismissal of the appeal. The FSC did not accept the appeals lodged against this decision.

Administrative assistance (incl. updates/re-publications):

Decisions are listed chronologically by publication date.