Overview of the tax rulings of the Swiss Federal Administrative Court published between December 2 - 8, 2024:
- Judgmentof November 19, 2024 (A-4028/2022): Customs, duty to perform; In October 2021, the duty-paying appellant had two residential vehicles brought into Switzerland without a customs declaration in order to exhibit them at a trade fair and export them again. The appellant claimed that the conditions for exemption from duty under Art. 58 para. 3 ZG (temporary admission) were met. The FAC denied this, as the goods in question had not been duly declared and the temporary admission procedure had not been approved. The FAC also held that it was not overly formalistic for the law to insist on the obligation to declare, as the identity of the goods should not be concealed by the export. Dismissal of the appeal by the customs debtor.
- Judgment of November 20, 2024 (A-5527-2023): Customs; inward processing under the suspension system. It is not apparent from the files that the customs authorities accepted the method used to account for the processing of peanut oil (i.e. accounting for the remaining quantity, which was carried over to the next period). There is therefore no breach of legitimate expectations. Dismissal of the taxable person's appeal.
- Judgment of November 19, 2024 (A-3533/2022): Withholding tax (monetary benefits / joint and several liability). The appellant is required to provide evidence of the existence of a fiduciary relationship if it wishes to prove that it is not a monetary benefit (crediting of commissions to a black money account with high cash payments, no proper bookkeeping, lack of retention of receipts showing that the commissions were forwarded). Dismissal of the taxpayer's appeal.
Administrative assistance (incl. updates):
Decisions are listed chronologically by publication date.
