Overview of tax law decisions of the Swiss Federal Administrative Court published between August 28 - September 3, 2023:
- Judgment of 16 August 2023 (A-4141/2023): MWST, reallocation of procedural costs and party compensation; transfer of procedural costs to the Federal Administrative Court Treasury, namely because the parties can neither be charged with a violation of procedural obligations nor with any other chargeable causation of costs. In addition, the original complainant VAT group is awarded compensation for damages at the expense of the Federal Administrative Court treasury.
Administrative assistance (incl. updates/re-publications):
- A-676/2020: AIA; decision confirmed by BGer with judgment of August 3, 2023 (2C_949/2021)
- A-772/2020: AIA; decision confirmed by BGer with judgment of August 3, 2023 (2C_948/2021)
- A-3308/2020: AIA; decision confirmed by BGer with judgment of August 9, 2023 (2C_78/2022)
- A-3309/2020: AIA; decision confirmed by BGer with judgment of August 9, 2023 (2C_79/2022)
- A-939/2023: Administrative assistance (DBA CH-IT)
- A-944/2023: Administrative assistance (DBA CH-IT)
- A-946/2023: Administrative assistance (DBA CH-IT)
Updates:
- Judgment of 13 June 2023 (A-5044/2021): Claim for additional import duties (cf. our article of 2 July 2023); decision appealed to the Federal Supreme Court.
- Judgment of 23 June 2023 (A-4346/2020): Customs, revocation of an export assessment, correction of the consignor (cf. our article of 23 July 2023); decision appealed to the BGer.
- Judgment of 23 June 2023 (A-4352/2020): Customs; revocation of an export assessment, correction of the consignor (see our article of 23 July 2023); decision appealed to the BGer.
Decisions are listed chronologically by publication date.
