Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 29 October - 4 November 2018.
- Judgment of 11 September 2018 (A-5688/2015): Customs; final customs clearance of a consignment of technical ethyl acetate; the appellant taxable person lodged an electronic export declaration for a consignment of technical ethyl acetate using the NCTS system by application of 10 February 2015 On the basis of this declaration, the competent customs office issued the corresponding customs export certificate on 16 February 2015, which constitutes a contestable assessment ruling for customs clearance pursuant to Art. 116 para. 1 of the Customs Act of 18 March 2005 (SR 631.0). In a handwritten letter dated 12 May 2015, the complainant then requested the correction of the customs export certificate and stated that tariff heading 21 was incorrectly indicated on the export declaration instead of the correct tariff heading 25. In view of the written statement of 12 May 2015 as an appeal against the customs export certificate of 16 February 2015, the Customs District Directorate of Lugano was right not to respond to the request for correction, since the 60-day period for appeal under Article 116(3) of the Customs Act was not observed (E. 3.6). Nor can any violation of the right to be heard be established (E. 4). The appeal is dismissed. The decision was appealed to the Federal Supreme Court.
Decisions of the Federal Administrative Court in the area of administrative assistance:
- Judgment of 12 October 2018 (A-6290/2017): Administrative assistance (DTA Switzerland - Spain); the appeal is dismissed.
Decisions are listed chronologically by publication date.
