Overview of the tax law decisions of the Swiss Federal Administrative Court published between 30 May - 5 June 2022:
- Judgment of 10 May 2022 (A-4571/2020): Value added tax (2011-2015); Discretionary assessment; The complainant does not succeed in proving the obvious incorrectness of the applied gross profit margin of 72%. On the other hand, it succeeds in proving that higher refunds are to be taken into account in the calculation of turnover for the year 2014, which leads to a reduction in the subsequent taxes. The appeal is therefore partially upheld. Dismissal of the appeal with respect to the 2011 tax period due to the statute of limitations.
- Judgment of 16 May 2022 (A-231/2020): Tobacco tax for water pipes; The present case raised the question of which temporal law was applicable to the importation of the disputed tobacco products as a result of changes in the law that occurred after the goods were ordered but before they were cleared through customs; The customs debt is incurred at the time the customs office accepts the customs declaration or, if the customs declaration was omitted when the goods were removed from a bonded warehouse, at the time the goods were removed or, if that time cannot be determined, at the time the omission is discovered; The law makes no reference to the date of the order or the date of dispatch to Switzerland, as the relevant date is the date of importation of the goods; however, the 28,732 kg of tobacco at issue, which had been stored in the duty-free warehouse since their delivery, were never removed from it or imported. The applicable law is that in force on the date of acceptance of the (future) customs declaration of the goods; dismissal of the complaint of the taxable person.
- Judgment of 16 May 2022 (A-5106/2020): Tobacco tax on water pipes; The present case also raised the question of which temporal law was applicable to the importation of the disputed tobacco products as a result of changes in the law that occurred after the goods were ordered but before they were cleared through customs (cf. above); Dismissal of the appeal by the taxpayers.
Decisions in the area of administrative assistance (incl. republications / updates regarding further appeal).
- A-5458/2020; 5491/2020
Decisions are listed chronologically by publication date.