Overview of tax law decisions of the Swiss Federal Administrative Court published between October 3 - 9, 2022:

  • Judgment of 20 September 2022 (A-5201/2021): Customs tariff (HEPA filter); jump appeal; in dispute and to be examined in the present case was whether the lower court violated the complainant's right to be heard by refusing to grant access to the file (in connection with the inspection). Furthermore, it had to be determined under which customs tariff number the disputed product (HEPA filter) was to be classified. Finally, the question of a subsequent granting of a preferential customs declaration had to be addressed; the complaint of the tax payer was rejected.

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

Decisions are listed chronologically by publication date.

Tax topics covered in this post:
Treaties
International Tax