Decisions of the Swiss Federal Administrative Court (CW 46 - 2022 )

Overview of tax law decisions of the Swiss Federal Administrative Court published between November 14 - 20, 2022:

Judgment of November 8, 2022 (A-620/2022): Value Added Tax, Discretionary Assessment (Tax Periods 2012-2016); since (i) in view of the circumstances, the time limit set was reasonable, (ii) the appellant had been informed that a further extension of the time limit was not to be expected, and (iii) the reasons invoked by the appellant are not convincing in view of the stage of the proceedings (multiple extensions of the time limit and long duration for the opportunity to submit comments), the appellant's request for an extension of the time limit to submit comments on the lower instance's submission must be rejected in its entirety; Service by A-Post Plus; late filing of the appeal; the taxpayer's appeal is not admitted.
Judgment of 31 October 2022 (A-1114/2021): Remission of import duties; the lower court rightly deemed that the conditions for remission of duties were not met. Dismissal of the appeal of the taxpayers.
Judgment of 27 October 2022 (A-3/2021): Duty demand; the complainant caused B. and C. to deliver to it the meat in dispute, which it knew or at least had to assume was abroad and had to be imported for delivery. Accordingly, the complainant is deemed to be the principal and thus the debtor for customs purposes. As a customs debtor, the complainant - jointly and severally with the other service providers - is liable for the unjustly unpaid customs duties and import taxes. Dismissal of the appeal of the duty payer.
Judgment of 17 October 2022 (A-1940/2021): Import duties; post-clearance recovery; The complainant ordered certain foodstuffs of Italian origin. In doing so, he caused the importer to transport goods that the complainant knew or had to assume were on Italian territory and had to be imported in order to fulfill his order. In this context, it is irrelevant whether the complainant was in good faith with regard to correct import clearance, since he thus benefited from an unlawful advantage. Accordingly, he is a customs debtor and (jointly and severally) liable for the import duties or liable to pay them subsequently. Dismissal of the appeal of the complainant liable for duties.
Judgment of 17 October 2022 (A-1813/2021): Import duties; post-clearance recovery; The facts of the case are comparable to those of A-1940/2021, which is why reference is made to the corresponding summary.

Updates on previous tax law decisions of the Swiss Federal Administrative Court: