Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week from 28 October to 3 November 2019.
- Judgment of 17 September 2019 (A-321/2019): Customs; recovery; origin procedure. According to BVGer, the necessary proofs of origin for the imports in dispute were lacking at the time of notification of the definitive preferential arrangements. As a result of violations of the administrative legislation of the Federal Government, levies were wrongly not paid and the lower court rightly qualified the conditions for (customs and import VAT) subsequent claims in terms of Art. 12 VStrR as fulfilled with regard to these imports. Rejection of the complainant's complaint; decision appealed to the BGer.
- Judgment of 10 September 2019 (A-1098/2019): Value added tax (VAT); 1st quarter 2011 to 4th quarter 2015; discretionary assessment. Since the restaurant had not kept any cash accounts, the balance was partly negative and the accounting for turnover showed differences, the discretionary assessment of the FTA was protected. Rejection of the taxpayers' complaint; decision appealed to the BGer.
- Judgment of 7 November 2018 (A-5863/2017): Import tax (interest on remuneration); the complaint is dismissed if it occurs; decision confirmed by the BGer with judgment of 30 September 2019 (2C_1127/2018); see our contribution of 27 October 2019.
Decisions of the Federal Administrative Court in the area of administrative assistance:
- Judgment of 20 September 2019 (A-765/2019): Administrative assistance DBA Switzerland - Netherlands (DBA CH-NL); complaint dismissed; decision appealed to BGer.
Decisions are listed chronologically by publication date.
