Overview of the tax law decisions of the Swiss Federal Administrative Court published during the week of 26 April - 2 May 2021.
- Judgment of 31 March 2021 (A-369/2020): Customs, subsequent claim (out-of-quota duty); In the case at hand, it was undisputed that the person liable to customs declared stocks of drifting chicory to the OZD, whereby it did not charge any quantity to the tariff quota share. According to the self-declaration principle, the person liable to declare bears full responsibility for a proper customs declaration. The person subject to customs duty must therefore accept liability for the customs declaration submitted by him and accepted by the OZD (which may be incorrect in terms of content). Dismissal of the complaint by the person liable for customs.
Decisions in the area of administrative assistance / non-admission:
- Judgment of 29 March 2021 (A-3045/2020): Administrative assistance (DTA CH-FR); dismissal of the appeal (newly appealed to the Federal Supreme Court).
- Judgment of 29 March 2021 (A-3047/2020) and (A-3048/2020): Administrative assistance (DTA CH-FR); dismissal of the appeals (each newly appealed to the Federal Supreme Court).
- Judgment of 20 August 2020 (A-3186/2019): administrative assistance DTA Switzerland-India; the appeal is partially upheld (newly partially upheld by BGer with judgment 2C_703/2020.
- Judgment of 31 March 2021 (A-6068/2019): administrative assistance DTA Switzerland-India; dismissal of the appeal (newly appealed to the Federal Supreme Court).
Decisions are listed chronologically by publication date.
