Overview of tax law decisions of the Swiss Federal Administrative Court published between October 10 - 16, 2022:
- Judgment of 28 September 2022 (A-4313/2021): Subsequent claim of import duties; The introduction of the vintage cars into the customs territory would have ordinarily triggered the customs, automobile and import tax obligations. The failure to bring in and declare the vehicles constituted an objective violation of the Customs Act, the Value Added Tax Act and the Automobile Tax Act. The duties not collected as a result of these violations are to be paid in arrears regardless of the conduct of a criminal prosecution or an actual conviction. As a customs debtor, the complainant is ipso facto considered to have benefited as a result of the non-payment of the levy and is thus liable for payment in arrears, irrespective of whether it has derived a personal benefit or whether the Confederation would not have been entitled to any levies and duties at all in the theoretical case of the properly declared and authorized import for temporary use. In the case of (objective) evasion of import tax, a limitation period of seven years applies to the obligation to pay and repay. Thus, in addition to the customs duty and the automobile tax, the import tax is also not yet time-barred. Dismissal of the appeal of the taxpayers.
- Judgment of 28 September 2022 (A-4411/2021): Recovery of import duties; cf. the above overview of the judgment of 28 September 2022 (A-4313/2021); dismissal of the appeal of the duty payer.
- Judgment of 31 August 2022 (A-3124/2021): Import duties; subsequent collection; The complainant is to be regarded as the debtor of the goods imported without declaration. According to the findings, the goods were intended for the catering business of the limited liability company controlled by the complainant, which has since been dissolved. Accordingly, the complainant is liable for the import duties. Dismissal of the complaint of the taxpayer.
Decisions in the area of administrative assistance (incl. republications / updates regarding further appeal):
Decisions are listed chronologically by publication date.