Overview of the tax rulings of the Swiss Federal Administrative Court published between June 30 and July 6, 2025:
- Judgment of June 24, 2025 (A-5342/2023): CO2 Act; sanction (reference year 2019); The question arises as to whether the actions of A. AG with regard to the short-term initial registration of 33 vehicles as delivery vans and the subsequent secondary registration as passenger cars are to be regarded as a manifest abuse of law. The court affirms this and bases its decision on the registration as a passenger car, which leads to a CO2 penalty being owed. Dismissal of the appeal by A. AG.
- Judgment of June 24, 2025 (A-5305/2023): CO2 Act; sanction (reference year 2019); The question arises as to whether the actions of A. AG with regard to the short-term initial registration of 40 vehicles as delivery vans and the subsequent secondary registration as passenger cars are to be regarded as a manifest abuse of law. The court affirms this and bases its decision on the registration as a passenger car, which leads to a CO2 penalty being owed. Dismissal of the appeal by A. AG.
- Judgment of June 24, 2025 (A-5340/2023): CO2 Act; sanction (reference year 2019); The question arises as to whether the actions of A. AG with regard to the short-term initial registration of 145 vehicles as delivery vans and the subsequent secondary registration as passenger cars are to be regarded as a manifest abuse of law. The court affirms this and bases its decision on the registration as a passenger car, which leads to a CO2 penalty being owed. Dismissal of the appeal by A. AG in liquidation.
Administrative assistance / updates:
- Judgment of June 03, 2025 (A-4862/2024): Administrative assistance DTA FR
- Judgment of February 08, 2023 (A-3906/2020, A-1463/2022): Administrative assistance DTA FR; decision partially confirmed by the Federal Supreme Court in judgment 2C_116/2023 of 02.05.2025 (see our article of June 01, 2025)
- Judgment of April 22, 2025 (A-2908/2023): Withholding tax, collection, declaration; decision appealed to the Federal Supreme Court (see our article of May 25, 2025)
- Judgment of March 10, 2025 (A-126/2023): Direct federal tax; decision written off with judgment 9C_254/2025 of 28.06.2025 (see our article of June 15, 2025)
- Judgment of November 26, 2024 (A-556/2024): VAT 2014 - 2018; mediation in the financial sector; decision rejected by the BGer with judgment 9C_30/2025 of 07.05.2025 (see our article of June 08, 2025)
- Judgment of May 19, 2025 (A-6701/2024): Import assessment, refund of import tax; decision appealed to the Federal Supreme Court (see our article of June 01, 2025)
- Judgment of February 26, 2024 (A-4565/2021): Customs duties; import of art and exhibition objects for museums; decision overturned by the Federal Supreme Court in judgment 9C_221/2024 of 28.11.2024 (see our article of January 05, 2025)
Decisions are listed chronologically by publication date.
