Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 24 - 30 September 2018.
- Judgment of 11 September 2018 (A-5688/2015): Customs; customs clearance of a consignment of technical ethyl acetate under export procedure.
- Judgment of 8 March 2018 (A-5817/2017): Return of seized assets; decision confirmed by the Federal Supreme Court in its ruling of 22 August 2018 (1C_332/2018).
- Judgment of 17 September 2018 (A-1107/2018): Subsequent collection of customs duties; proof of origin.
Decisions of the Federal Administrative Court in the area of administrative assistance:
- Judgment of 30 August 2018 (A-846/2018): Administrative assistance (DTA Switzerland - France); decision appealed to the Federal Supreme Court.
Officially published decisions:
- Extract from the judgment A-128/2017 of 29 March 2018 (BVGE 2018 III/2): Exemption from customs duties for deliveries of goods in the field of animal welfare; interpretation of the law; for details on this decision, see also our article of 15 April 2018.
- Extract from the judgement A-7596/2016 of 23 February 2018 (BVGE 2018 III/1): International administrative assistance (DTA Germany - Switzerland); anti-fraud agreement; reservation of the principle of speciality.
Decisions are listed chronologically by publication date.
