Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 12 - 18 October 2020.
- Judgment of 31 August 2020 (A-1051/2019): Customs; order for recovery. A AG was granted the duty-privileged import of oil for the manufacture of certain products (Art. 51 para. 2 ZV); A AG did not comply with this obligation to use the oil; D AG, as importer of the oil for A AG, should not have been allowed to pay reduced duty on the goods; A thus purchased oil below the market price and as beneficiary is subject to an obligation to make subsequent performance pursuant to Art. 51 para. 2 ZV. Art. 12 VStrR for customs and import tax; renewed authorisation granted to A AG in 2010 does not confer any right to protection of legitimate expectations; dismissal of the appeal by A AG (see our article of 13 September 2020); decision challenged in the Federal Court.
Decisions in the field of administrative assistance:
- Judgement of 8 September 2020 (A-3049/2019): Administrative assistance DTA Switzerland-Spain; dismissal of the appeal; decision newly appealed to the Federal Supreme Court (see our contribution of 4 October 2020).
- Judgement of 2 September 2020 (A-1342/2019): Administrative assistance DTA Switzerland-Spain; dismissal of the appeal with an obligation on the FTA to inform the requesting authority of the speciality principle; decision appealed to the Federal Supreme Court.
- Judgement of 2 September 2020 (A-1272/2019): Administrative assistance DTA Switzerland-Spain; dismissal of the appeal with an obligation on the FTA to inform the requesting authority of the speciality principle; decision appealed to the Federal Supreme Court.
Decisions are listed chronologically by publication date.
