Overview of tax law decisions of the Swiss Federal Administrative Court published between September 19 - 25, 2022:
- Judgment of 8 September 2022 (A-2357/2021): Customs; restoration of a seized work of art; dismissal of the appeal insofar as it is to be upheld.
- Judgment of 8 September 2022 (A-880/2022): Customs; restoration of a seized work of art; dismissal of the appeal insofar as it is to be upheld.
- Judgment of 7 September 2022 (A-2497/2021): Customs; release of a work of art seized as a customs pledge; dismissal of the appeal insofar as it is to be upheld.
- Judgment of September 9, 2022 (A-1812/2021): Customs duties, remission of customs duties; dismissal of the appeal of the duty payers.
- Judgment of 6 September 2022 (A-1706/2021): Value added tax 2012-2015; input tax deduction, tax evasion; Neither the lower court nor the taxpayer disputed that the requirements for the input tax deduction were basically met. The only disputed issue was whether this was a case of tax evasion. In the present case, the invoicing and affiliated company had only a small amount of equity, no fixed assets and only a few employees who could also have been employed by the taxpayer. By going bankrupt and effectively not paying the sales tax, the invoicing and related company saved tax; dismissal of the taxpayer's appeal.
Decisions in the area of administrative assistance (incl. republications / updates regarding further appeal):
Decisions are listed chronologically by publication date.