Overview of the tax law decisions of the Swiss Federal Administrative Court published between 17 - 23 January 2022.
- Judgment of 22 December 2021 (A-1552/2021): Subsequent collection of import duties; the complainant GmbH ordered products (foodstuffs) originating from Italy from a (Swiss) sole proprietorship. The owner of the company imported the goods from Italy into Switzerland without making the appropriate declaration. The FAC concluded that the limited liability company had in this respect induced him to supply her with goods that it knew or had to assume were abroad and had to be imported for the purpose of fulfilling the order. It is therefore to be included in the concept of principal, which is to be interpreted broadly, i.e. the person on whose account the goods are imported. It therefore falls within the direct scope of application of Art. 70 para. 2 ZG and is directly liable for the import duties. Dismissal of the appeal.
Decisions in the field of administrative assistance:
- Judgment of 21 December 2021 (A-5813/2020): Administrative assistance DTA CH-KR; dismissal of the appeal.
- Judgment of 21 December 2021 (A-5812/2020): Administrative assistance DTA CH-KR; dismissal of the appeal.
- Judgment of 21 December 2021 (A-186/2020): Administrative assistance DTA CH-KR; dismissal of appeal
- Judgment of 21 December 2021 (A-6532/2020): Administrative assistance DTA CH-AT; dismissal of the appeal.
- Judgment of 11 January 2022 (A-6201/2020): Administrative assistance DTA CH-ES; partial approval of the appeal in terms of the sub-appeal, otherwise dismissal.
- Judgment of 11 January 2022 (A-6202/2020): Administrative assistance DTA CH-ES; appeal partially upheld and dismissed with regard to redaction, otherwise dismissed.
- Judgment of December 29, 2021 (F-1032/2021): Administrative assistance DTA CH-FR; Dismissal of the appeal.
- Judgment of December 13, 2021 (F-5670/2020): Administrative assistance DTA CH-FR; Dismissal of the appeal; The Federal Supreme Court did not hear an appeal against this ruling.
Decisions are listed chronologically by publication date.
