Overview of tax law decisions of the Swiss Federal Administrative Court published between October 24 - 30, 2022:
- Judgment of 23 September 2022 (A-144/2021): Post-clearance collection of import duties; Since the chauffeur held jointly and severally liable for the import duties knew or should have known that there was a reportable item in his vehicle, it is irrelevant whether he knew the exact nature or value of the item or whether he knew that it was a valuable antique oil lamp. The connection between the chauffeur and the importation of the disputed goods is thus sufficiently established. Dismissal of the complaint.
Decisions in the area of administrative assistance (incl. republications / updates regarding further appeal):
Decisions are listed chronologically by publication date.