Overview of the tax rulings of the Swiss Federal Administrative Court published between October 21 - 27, 2024:

  • Judgment of October 7, 2024 (A-2422/2024): Household levy, ruling of March 6, 2024; If it is not possible to prove the existence of an exemption from the levy, the party wishing to derive rights from an unproven fact bears the consequences of the lack of evidence. Dismissal of the appeal of the taxpayer.
  • Judgment of October 3, 2024 (A-1741/2022): Customs (customs tariff; quota); duties must be paid subsequently if they were wrongly not levied (regardless of the criminal liability of a specific person). The classification in the area of meat processing requires special expertise, which is why the appeal is upheld and referred back to the lower court for clarification and qualification with the involvement of an expert from the meat industry.

Administrative Assistance:

Failure to enter:

Decisions are listed chronologically by publication date.

Tax topics covered in this post:
Custom Duties
Treaties
International Tax
Other Taxes