Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 11 - 17 January 2021.
- Judgment of 23 December 2020 (A-6843/2018): Refund due to re-exportation; art objects that can be freely used privately are deemed to have been used. The lower court was correct in refusing to refund the import tax due to re-exportation; dismissal of the taxpayer's appeal.
Judgment of 23 December 2020 (A-2238/2019): Recovery order (spelt flour import); The duty relief for technical use does not apply if the spelt flour is further processed for other purposes. The decisive factor is the final use of the product. Dismissal of the complaint of the duty payers.
Decisions in the field of administrative assistance:
- Judgment of 4 January 2021 (A-5679/2020): Administrative assistance (DTA CH-FR); Dismissed.
- Judgment of 4 January 2021 (A-5644/2020): Administrative assistance (DTA CH-FR); Dismissed.
- Judgment of 21 December 2020 (A-1296/2020): administrative assistance (DTA CH-IT); dismissal of the appeal.
- Judgment of 15 December 2020 (A-2013/2019 and A-2015/2019): Administrative assistance (DTA CH-FR); dismissal of the appeal.
Decisions are listed chronologically by publication date.
