Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 18 - 24 June 2018.
- Judgment of 29 March 2018 (A-128/2017): Customs duties; exemption from customs duties for deliveries of materials abroad; rejection of an application by an animal welfare organisation for exemption from customs duties for relief goods by the Zollkreisdirektion Schaffhausen (ZKD) and the Oberzolldirektion (OZD); the appeal by the animal welfare organisation is upheld, the decision of 15 December 2016 in the first instance is reversed and the complainant is granted exemption from customs duties in accordance with the considerations (for details see our contribution of 15 April 2018); the decision is to be published in the BVGE publication.
- Judgment of 14 June 2018 (A-2703/2018): Value added tax (VAT); freezing order of the FTA pursuant to Art. 93 VAT Act, which requires the complainant to pay CHF 150,000. Appeal to the Federal Administrative Court (FAC) with the request that the amount be reduced to CHF 10,000. New order of the FTA stating that a security of CHF 20,000 should be provided. Question whether the written statement of the complainant to the FAC that her complaint was therefore without merit may in fact be interpreted in this way. The FAC answers the question in the affirmative, which means that the complainant's complaint is dismissed as without merit (E. 2).
Decisions of the Federal Administrative Court in the area of administrative assistance:
- Judgment of 7 June 2018 (A-2454/2017): Administrative assistance (DTA Switzerland - India); the complaint is upheld.
- Judgment of 23 February 2018 (A-7596/2016): Anti-fraud agreement; administrative assistance; (for details see our contribution of 11 March 2018); decision on BVGE publication planned.
- Judgment of 2 March 2016 (A-4695/2015): Reference judgment; administrative assistance (DBA-USA); economic justification; the appeal is dismissed.
Decisions are listed chronologically by publication date.
