Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 13 - 19 September 2021.

  • Judgment of 8 July 2021 (A-1438/2020); import tax and customs duties; additional demand ruling; In the present case, the Federal Administrative Court had to examine whether the complainant, a limited liability company, had used its coaches registered in Italy for unlawful domestic transports (cabotage) by using these coaches to transport passengers from one location in Switzerland to another destination in Switzerland. The Federal Administrative Court concluded that the transport in question was domestic transport subject to general customs duty and import tax. Accordingly, the service is subject to customs duty and import tax (see also our article of 1 August 2021). Dismissal of the appeal; new decision appealed to the Federal Supreme Court.
  • Judgment of 17 July 2019 (A-5273/2018): customs; proof of origin; tariff classification; decision overturned by BGer (see our article of 12 September 2021).

Decisions in the field of administrative assistance:

Decisions are listed chronologically by publication date.

Tax topics covered in this post:
Treaties
International Tax
Value Added Tax (VAT)
Custom Duties