Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 7 - 13 September 2020.
- Judgment of 23 June 2020 (A-2950/2019): Tax-exempt imports of goods in small quantities; cf. our contribution of 12 July 2020 to the judgment A-2950/2019; decision appealed to the BGer.
- Judgement of 28 August 2020 (A-5186/2019): VAT (2008 to 2014); The FTA rightly accepted only one vehicle as being commercially viable, since in the present case the two vehicles are comparable; The offsets in connection with the superstructure were correct, since the supplier invoices were not issued to the taxpayer and proof that the VAT was commercially viable was not provided; Further offsets were rejected to the lower court due to incomplete facts; Partial acceptance of the taxpayers' complaint.
- Judgment of 31 August 2020 (A-1051/2019): Customs; order for recovery. A AG was granted the duty-privileged import of oil for the manufacture of certain products (Art. 51 para. 2 ZV); A AG did not comply with this obligation to use the oil; D AG as importer of the oil for A AG should not have been allowed to pay reduced duty on the goods; A thus purchased oil below the market price and as a beneficiary is subject to an obligation to make subsequent performance pursuant to Art. 12 VStrR for customs and import tax; renewed granting of the licence to A AG in 2010 does not confer any right to protection of legitimate expectations; dismissal of the complaint of A AG.
- Judgment of 2 September 2020 (A-5938/2019): Change in the intended use of common wheat (conversion of wheat "for animal feed" into wheat "for human consumption"); dismissal of the appeal lodged by the parties liable for the levy.
Decisions in the field of administrative assistance:
- Judgement of 31 August 2020 (A-4843/2019): Administrative assistance Double Taxation Convention Switzerland - Hungary (DTA CH-HU); dismissal of the appeal.
- Judgment of 26 August 2020 (A-6179/2018): Administrative assistance double taxation treaty Switzerland - France (DTA CH-FR); dismissal of the appeal.
- Judgment of 6 July 2020 (A-1510/2020): Administrative assistance double taxation treaty Switzerland - France (DTA CH-FR); Dismissal of the appeal; The Federal Supreme Court did not act on the appeal (see our article of 30 August 2020 on judgment 2C_618/2020).
Decisions are listed chronologically by publication date.
