Decisions of the Swiss Federal Administrative Court (CW 42 - 2021)

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 18 - 24 October 2021.

Judgment of 5 October 2021 (A-185/2021): Customs duties; retrospective levying; the lower court was right to assume inadmissible cabotage; the e-mail from former employees of the complainant to representatives of the FCA cannot be understood as a corresponding request for exemption and protection of legitimate expectations due to silence on the part of the authority is also out of the question; dismissal of the appeal.
Judgment of 5 October 2021 (A-3749/2021): Value added tax; decision on securities and seizure; In the present proceedings, the Federal Administrative Court had to examine whether the order issued by the lower instance on securities to be provided and the seizure were lawful. The Federal Administrative Court concluded that the appellant, who was represented by a lawyer, could not invoke the protection of legitimate expectations in the present proceedings and that the appeal was filed out of time. Dismissal of the appeal.
Judgement of 11 October 2021 (A-1683): RTVG levy 2019 (transitional regulation); the complainant is a sole proprietor who ran two different companies; he discontinued one of the activities in mid-2018 due to the sale of the business. The transitional regulation for the assessment of the RTVA levy for 2019, according to which the (full) 2017 turnover is decisive, is nevertheless applicable in the present case; dismissal of the appeal.
Judgment of 26 August 2021 (A-1028/2021): VAT 2010-2014; the elements contested by the taxpayer essentially relate to points that were already conclusively assessed in the first instance(judgment A-6223/2019; see also our article of 23 August 2020), namely with regard to the asserted statute of limitations; dismissal of the appeal insofar as it is to be upheld; newly appealed to the Federal Supreme Court.
Judgment of 24 August 2021 (A-584/2020): Customs; seizure; dismissal of appeal; appealed to the Federal Supreme Court.

Decisions in the field of administrative assistance:

Judgment of 13 October 2021 (A-941/2019): Spontaneous exchange of information in the case of advance tax rulings; dismissal of the appeal.
Judgment of 21 September 2021 (A-106/2020): Administrative assistance DTA CH-IN; appeal dismissed; appealed to the Federal Supreme Court.
Judgment of September 15, 2021 (A-5646/2020): Administrative assistance DTA CH-FR; dismissal (complainant 1) or non-admission (complainant 2); newly appealed to the Federal Supreme Court.
Judgment of September 15, 2021 (A-5639/2020): Administrative assistance DTA CH-FR; dismissal (complainant 1) or non-admission (complainant 2); newly appealed to the Federal Supreme Court.
Judgment of 13 September 2021 (A-2063/2019): Administrative assistance DTA CH-SE; partially approved; newly appealed to the Federal Supreme Court.
Judgment of 10 September 2021 (A-1650/2019): Administrative assistance (DTA CH-FR); dismissal of the appeal insofar as it can be acted upon; the Federal Supreme Court did not act on an appeal against this ruling.
Judgment of 8 September 2021 (A-6074/2019): Administrative assistance (DTA CH-AT); dismissal of the appeal; the Federal Supreme Court did not hear an appeal against this.
Judgment of 8 September 2021 (A-6079/2019): Administrative assistance (DTA CH-AT); dismissal of appeal; the Federal Supreme Court did not hear an appeal against this ruling.
Judgment of 3 September 2021 (A-6793/2019): Administrative assistance (DTA CH-IN); appeal dismissed; the Federal Supreme Court did not hear an appeal against this ruling.