Overview of the tax law decisions of the Swiss Federal Administrative Court published between 23 - 29 May 2022:
- Judgment of 11 May 2022 (A-4077/2021): B. had declared the temporary import of a horse with a customs declaration for temporary admission in October 2016. The purpose of use was stated as "training". At that time, the tariff quota for animals of the horse species for 2016 had already been exhausted. After importing the horse, B. looked for a buyer; the horse was then sold to the complainant in November. In January 2017, the horse was declared for definitive importation at the Konzingentszollansatz (KZA) on B.'s behalf. Correctly, however, this should have taken place prior to the sale, and accordingly at the higher customs rate (AKZA). Since duties were wrongly not levied and the complainant is to be qualified as a customs debtor, she is considered a person liable for payment in arrears within the meaning of Art. 12 para. 2 of the Criminal Code. She is therefore jointly and severally liable with B. for the unpaid duties. Dismissal of the appeal.
- Judgment of 22 March 2022 (A-2704/2020): VAT (2011-2015); waiver of claims by the community; subsidy; restructuring contribution (cf. our article of 10.04.22); new decision appealed to the Federal Supreme Court.
- Judgment of 23 December 2020 (A-6843/2018): Refund due to re-export; works of art that can be freely used privately are deemed to have been used. The lower instance was correct in refusing to refund the import tax due to re-exportation; dismissal of the taxpayer's appeal; publication as BVGE 2021 III/3.
Decisions in the area of administrative assistance (incl. republications / updates regarding further appeal):
Non-admission (incl. republications/updates regarding further appeal):
Decisions are listed chronologically by publication date.
