Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 26 July - 1 August 2021.
- Judgment of 8 July 2021 (A-6074/2018): Withholding tax; reporting procedure; In the present case, it was disputed whether the FTA was justified in refusing to apply the reporting procedure to the complainant. The Federal Administrative Court concludes that the complainant did not comply with its duties to inform and cooperate (also in the appeal proceedings) and that the mandatory information was not submitted. Consequently, the Federal Administrative Court confirms that the application of the notification procedure cannot be accepted in the present case. Dismissal of the appeal.
- Judgment of 8 July 2021 (A-1438/2020): Reclamation order (domestic transport with duty unpaid coach; cabotage); coaches registered abroad were used for unlawful domestic transport. A customs declaration was not made, although the coaches were subject to general customs duty at the latest at the time of the domestic transport. The
objective facts of the customs offence are fulfilled. Accordingly, the obligation to pay customs duties and import VAT in accordance with Art. 12 para. 1 of the Criminal Code is given. Dismissal of the appeal.
Decisions in the field of administrative assistance:
- Judgment of 7 July 2021 (A-2961/2020): Administrative assistance DTA CH-ES; dismissal of the appeal.
Decisions are listed chronologically by publication date.
