Overview of the tax rulings of the Swiss Federal Administrative Court published between July 28 and August 3, 2025:
- Judgmentof July 15, 2025 (A-1615/2025): Customs law; The FOCA rightly did not accept the appeal due to the lack of timely payment of the advance on costs; Dismissal of the appeal against the decision not to enter the proceedings.
- Judgment of July 21, 2025 (A-1745/2025): Spirits tax; annual declaration 2023/2024; dismissal of the appeal.
Updates:
- A-5077/2021 (customs duties; decision confirmed by the Federal Supreme Court in judgment 9C_125/2025)
- A-5831/2024 (VAT; decision appealed to the Federal Supreme Court)
Administrative Assistance:
- A-3591/2023 (decision appealed to the Federal Supreme Court)
- A-3590/2023 (decision appealed to the Federal Supreme Court)
- A-3588/2023 (decision appealed to the Federal Supreme Court)
- A-3615/2023 (decision appealed to the Federal Supreme Court)
- A-3589/2023 (decision appealed to the Federal Supreme Court)
- A-3617/2023 (decision appealed to the Federal Supreme Court)
- A-3618/2023 (decision appealed to the Federal Supreme Court)
- A-3619/2023 (decision appealed to the Federal Supreme Court)
- A-2406/2023 (decision appealed to the Federal Supreme Court)
- A-7214/2024 (decision appealed to the Federal Supreme Court)
Decisions are listed chronologically by publication date.
