Overview of tax law decisions of the Swiss Federal Administrative Court published between July 24 - 30, 2023.

  • Judgment of 14 July 2023 (A-1650/2023): Customs; non-admission; appeal against denial of justice; The appellant is entitled to the issuance of an order. By issuing a decision of non-admission contrary to the clear will of the appellant, there is a denial of justice in the present case. Approval of the complaint of the taxpayer and instruction to the lower court to deal with the matter.
  • Judgment of 17 July 2023 (A-3078/2021): Use of an untaxed and untaxed vehicle; The Federal Supreme Court considers it proven that the complainant imported the vehicle into Switzerland for private use for the first time in autumn 2019 without declaring this accordingly. Dismissal of the complaint of the taxpayer.
  • BVGE 2022 III/2, Publication of A-2357/2021: Customs law; Restoration of a seized object; Jurisdiction; Release according to ZG; The right to request an order is governed by Art. 6 and 48 VwVG. If a request for restoration of a seized object is filed, this request aims at the issuance of an order. In order for the seized object to be restored, it is mandatory for the customs authority to issue a ruling on the pledged object, or for the customs authority to hand over the object to the restoration company, or for the customs authority to consent to such a handover, or for the pledged object to be processed at the previous location. The last two acts are tantamount to at least partial release of the work of art within the meaning of Art. 84 ZG. This article is therefore to be applied by analogy. The release is made vis-à-vis the owner of the pledged object. In order to determine the owner, the customs administration has to take only proportionate measures. Dismissal of the appeal.
  • Judgment of 18 July 2023 (A-3202/2022): Freezing order; In the present case, the lower court cannot levy a customs deposit in relation to the claims in question. Therefore, from the outset, no equally suitable, milder measure was available to it for the desired success. Moreover, the amount secured corresponds at least to the additional claim that is likely to be collected, which is why it is not manifestly excessive. The requested security is therefore not more drastic than necessary and therefore not objectionable; dismissal of the appeal.

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Decisions are listed chronologically by publication date.