Overview of tax law decisions of the Swiss Federal Administrative Court published between April 17 - 23, 2023:
- Judgment of 21 March 2023 (A-4709/2022): LSVA; unaccompanied combined transport; After the Federal Supreme Court had overturned the earlier BVGer ruling (see our article of October 31, 2022), the BVGer remits the case to the lower court (jump return). Approval of the appeal in this sense.
- Judgment of 3 April 2023 (A-4950/2022): Value-added tax; the FTA did not enter into the objection of A AG due to missed deadline; A AG claimed that the FTA should not have issued a decision not to enter into the objection, that the submission of A AG against the assessment notice of the FTA, which had already been titled as "objection", had wrongly not been treated as an objection; according to the Federal Constitutional Court (BVGer), the procedure of control by the FTA was regulated by law and the assessment notice merely represented a "surrogate ruling". BVGer, the procedure of the control by the FTA is regulated by law and the assessment notice is merely a "surrogate ruling"; if the taxpayer does not agree with it, the FTA first issues a ruling, which can be challenged by means of an objection; the taxpayer can shorten the procedure by waiving the assessment notice before (but not after) its issuance; the earlier submission of A AG, entitled as "objection", was rightly not qualified as an objection; dismissal of the taxpayer's appeal.
Decisions in the area of administrative assistance (incl. updates/re-publication):
Decisions are listed chronologically by publication date.