Overview of the tax rulings of the Swiss Federal Administrative Court published in the week of January 15 - 21, 2018.
- Judgment of 11 January 2018 (A-1131/2017): Customs duties; remission of customs duties; in the present case, the appellant requested in particular the remission or restitution of the undisputed, legally binding customs duty of CHF 61.20; the customs duty in question was levied on the basis of Art. 12 VStrR, since the customs duties owed on the meat imports were not paid because of the (undisputed) unjustified non-payment of the customs declaration and the non-payment of the duties was only discovered after the imports had been completed; dismissal of the appeal.
Other decisions of the Federal Administrative Court in the area of administrative assistance:
- Judgment of 5 January 2017 (A-3791/2017): Administrative assistance (Switzerland - Spain).
Decisions are listed chronologically by publication date.
