Overview of tax rulings issued by the Swiss Federal Administrative Court between January 12 and 18, 2026:
- Judgment of December 16, 2025 (A-2630/2023): Customs/preferential proof; additional claim; In 2021, the taxpayer cleared several shipments through customs duty-free (preferential treatment). The BAZG subsequently refused the preference because the declarations of origin on the invoices were not correctly dated or the date of issue could not be determined (some invoices were "pre-dated" with a date that was after the import assessment). The date is an essential formal requirement (e.g., for checking the validity of the declarations of origin) and not a minor defect; therefore, no entitlement to preference; rejection of the taxpayer's appeal.
- Judgment of January 7, 2026 (A-3224/2025): Obligation to pay (customs duties, import tax); The lower court correctly implemented the Federal Supreme Court's decision to refer the case back (BGE 149 II 129) (review of imports between January 3, 2012, and February 9, 2016). Dismissal of the taxpayer's appeal.
Administrative Assistance:
Decisions are listed chronologically by publication date.
