Decisions of the Swiss Federal Administrative Court (CW 39 - 2022)

Overview of tax law decisions of the Swiss Federal Administrative Court published between September 26 - October 2, 2022:

Judgment of 19 August 2022 (A-4201/2021): Customs; rectification; rejection of request for change of customs procedure for lack of customs error within the meaning of Art. 34(4)(a) ZG; dismissal of appeal of duty payers.
Judgment of July 4, 2022 (A-4569/2020): MWST; tax periods 2011 to 2015 (tax-exempt services / refund of mineral oil tax) (see our article of July 24, 2022); newly appealed at the BGer.
Judgment of March 10, 2022 (A-4347/2019): Refund of withholding tax; representative liquidation (see our article of April 24, 2022); decision confirmed by BGer with judgment of September 13, 2022 (2C_359/2022) (see our article of October 2, 2022).

Decisions in the area of administrative assistance (incl. republications / updates regarding further appeal):