Overview of the tax rulings of the Swiss Federal Administrative Court published between April 14 - 20, 2025:
- Judgmentof April 4, 2025 (A-3587/2023): Customs law; subsequent claim of customs duties; According to the customs investigation, the taxable person (restaurant) ordered approx. 5.5 tons of goods of foreign origin from the company H. or F. from October 2020 to October 2021. In the present case, the arguments put forward by the taxable person cannot be followed. The latter seems to believe that it only needed to pay the invoices sent to it by F. in order to meet its obligations under customs law. This is particularly not the case if the supplier has imported goods of foreign origin into Switzerland without declaring them at the border crossing. During the interrogation, the taxpayer made it clear that she knew that the products purchased from F. came from abroad. She also claimed that the prices charged by F. were not very high compared to other suppliers. Under these circumstances, the taxable person could have been expected to take precautionary measures and demand proof of customs clearance from F., which she did not do. Dismissal of the taxable person's appeal.
Administrative Assistance:
- Judgment of April 4, 2025 (A-4949/2022): Administrative assistance DTA CH-IT
- Judgment of March 31, 2025 (A-4952/2022): Administrative assistance DTA CH-IT
- Judgment of March 31, 2025 (A-774/2023): Administrative assistance DTA CH-IT
- Judgment of March 28, 2025 (A-2073/2022): Administrative assistance DTA CH-IT
- Judgment of April 3, 2025 (A-7290/2023): Administrative assistance MAC
- Judgment of April 3, 2025 (A-7227/2023): Administrative assistance MAC
Decisions are listed chronologically by publication date.
