Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 13 - 19 April 2020.
- Judgment of 8 April 2020 (A-6884/2018): Customs; proof of origin (movement certificates WVB, EUR.1); the Polish customs authority (exporting state) informed the FCA, upon request, that no documents had been submitted by the exporter which would allow preferential treatment. The WVB EUR.1 in question would therefore not qualify for preferential tariff treatment. The complainant's objections to this are all unfounded, in particular the objections concerning the review procedure in Poland.
Decisions are listed chronologically by publication date.
