Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 22 - 28 January 2018.
- Judgment of 17 January 2018 (A-3763/2017): Customs duties; according to Art. 14 para. 2 of the Federal Customs Administration, the personal effects of persons moving into Switzerland are duty-free; according to para. 2, the personal effects must be imported "in chronological order" with the transfer of residence; according to the opinion of the Federal Supreme Court, the present exception relates exclusively to transport that takes place after the change of residence.
- Judgment of 16 January 2018 (A-7503/2016, A-7513/2016): Import duties; obligation to provide subsequent performance (import of horses); no infringement of the obligation to state reasons and of the right to be heard; interpretation of the concept of 'temporary importation' in the context of a probationary purchase; in the present case, the conditions for the temporary importation procedure were not met; the appeal is dismissed
- Judgment of 17 January 2018 (A-7030/2016): Import tax; import of manuscripts; customs declaration for temporary admission (ZAVV); although the manuscripts are potentially art and exhibition objects for museums, they were not imported for the museum itself, but as a loan from another museum; accordingly, the manuscripts should in principle not be released for free circulation (duty-free), but rather only be imported for temporary admission; since no corresponding application for a customs or a tax exemption has been submitted, no change of procedure (any more) is possible, which would allow duty-free importation; a tax exemption is therefore excluded; the manuscripts are taxed at the standard rate of 8%; the complaint is rejected
Decisions of the Federal Administrative Court in the area of administrative assistance:
- Judgment of 20 December 2017 (A-1916/2016): Administrative assistance (DTA Switzerland - Sweden); decision contested at the Federal Supreme Court.
- Judgment of 17 January 2018 (A-6391/2016): Administrative assistance (DTA Switzerland - India).
Decisions are listed chronologically by publication date.
