Overview of the tax rulings of the Swiss Federal Administrative Court published between May 27 and June 2, 2024:
- Judgment of May 13, 2024 (A-3628/2021): Customs law; use of an uncleared and untaxed vehicle; a Dutch national was resident in Switzerland and held a B residence permit. In February 2019, he was driving a passenger car with Dutch registration plates registered to D. BV, based in the Netherlands, in Switzerland and was checked by the municipal police. The police found that the vehicle had not been previously registered for customs purposes. In the present case, it is disputed whether the lower instance was right to demand additional import duties of CHF 21,841.90 from the appellant due to the use of an uncleared and untaxed vehicle. As goods brought into the customs territory, the vehicle is in principle subject to customs duty. It is also subject to import VAT and automobile tax. The complainant took over the disputed vehicle after it was brought into the customs territory by using it. As a result of this takeover, he is in principle obliged to pay the import duties. An authorization for the temporary use of a foreign means of transport for own use based on Art. 9 ZG in conjunction with Art. 35 para. 2 ZV. Art. 35 para. 2 ZV must be applied for at the time of the first import. Furthermore, the appellant is not entitled to exemption from import duties on the basis of either international or national law. Dismissal of the appeal.
- Ruling of May 14, 2024 (A-4097/2022): VAT 2014-2019; input tax; the input tax adjustment made by the FTA in the contested ruling in accordance with its practice proves to be inappropriate. With regard to the input tax correction to be made, the FAC considers a method of the expense ratio to be more appropriate in the present case, in which the expenses with full input tax deduction entitlement (pot A) are set in (percentage) relation to the total expenses. However, the taxable foundation must be protected in its trust in the ruling signed in 2010 for the tax periods in dispute here, both with regard to the (own, income-based) method applied by it and the calculated rate of 40% for the entrepreneurial area. Approval of the taxable foundation's appeal and referral back to the FTA to carry out a final settlement and calculate the legally owed interest on remuneration.
Administrative Assistance:
Decisions are listed chronologically by publication date.
