Overview of the tax rulings of the Swiss Federal Administrative Court published between November 4 - 10, 2024:
- Judgment of October 25, 2024 (A-1148/2024): Application for remission (remission of customs duties, import tax, default interest); the importer applied for remission of customs duties, import tax and default interest, as the late submission of the billing applications was due to the serious illness and suicide of an authorized person at the freight forwarder. However, the conduct of the auxiliary person is attributable to the importer and there is no extraordinary reason within the meaning of Art. 86 para. 1 let. d ZG. The import tax and default interest were also not waived as the legal requirements were not met; dismissal of the importer's appeal.
Administrative Assistance:
- Judgment of October 24, 2024 (A-2793/2023): Administrative assistance (DTA CH-IN); dismissal of the appeal.
- Judgment of October 24, 2024 (A-2795/2023): Administrative assistance (DTA CH-IN); dismissal of the appeal.
- Write-off decision of October 10, 2024 (A-1573/2023): Administrative assistance (DTA CH-DE); the appeal is written off as moot following reconsideration.
Publication:
- BGVE 2023 III/3: Publication of the judgment of October 18, 2023 (A-5555/2022): Reimbursement of an unlawfully levied sales tax; conditions for the payment of interest on a sales tax: (i) unlawful levy collection by the FTA, (ii) statutory default interest obligation of the taxpayer, (iii) payment of the levy subject to reservation and (iv) simultaneous challenge with an appeal; the entitlement to a refund interest only exists from the date on which the levy is actually (unlawfully) collected by the FTA; a letter with which the FTA interrupts the limitation period is not to be equated with an act of demand, such as an invoice or an order; cf. see also our article from October 29, 2023.
Decisions are listed chronologically by publication date.
