Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 8 - 14 November 2021.
- Judgment of 14 September 2021 (A-376/2021): authorisation for the inward processing of seasoned meat; the FCA's equivalence requirements imposed as part of the authorisation comply with federal law; dismissal of the appeal.
- Judgment of 1 November 2021 (A-2521/20219): HVF; unaccompanied combined transport; claim for reimbursement; the complainant did not provide documentary evidence of the relevant transports; the lower court had no duty to investigate this, which is why the claim for reimbursement was rightly dismissed; dismissal of the appeal.
- Judgment of 23 December 2020 (A-6843/2018): Refund due to re-export; art objects that can be freely used privately are deemed to have been used. The lower court was correct in refusing to refund the import tax due to re-exportation; dismissal of the appeal of the applicant company (see also our article of 17 January 2021).
- Judgment of 2 November 2021 (A-5210/2020): Addressing elements; Ombudscom invoice; appeal upheld and remitted to the lower instance.
Decisions in the field of administrative assistance:
- Judgment of 29 October 2021 (F-1786/2021): Administrative assistance DTA CH-FR; Dismissal of the appeal.
- Judgment of 13 July 2021 (A-6153/2020): Administrative assistance (DTA CH-FR); dismissed; the Federal Supreme Court did not hear an appeal against this ruling.
- Judgment of November 2, 2021 (F-1053/2021): Administrative assistance DTA CH-FR; Dismissal of the appeal.
- Judgment of 24 June 2021 (A-5424/2020): Administrative assistance (DTA CH-ES); the final ruling is found to be unlawful; it should have been issued prior to the transmission of information; appeal upheld; decision now intended for publication.
- Judgment of 4 June 2021 (A-901/2021): Administrative assistance (FATCA); dismissal of the account holder's appeal; decision now intended for publication.
- Judgment of 25 October 2021 (F-1312/2021): Administrative assistance DTA CH-FR; Dismissal of the appeal.
Decisions are listed chronologically by publication date.
