Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week 2 - 8 December 2019.

  • Judgment of 4 December 2019 (A-6377/2019): Interim injunction; denial of justice; delay in justice; release of customs deposit; approval of an application for superprovisional measures; the Directorate General of Customs (OZD) and the Auction House are temporarily prohibited from auctioning the disputed works of art.
  • Judgment of 26 November 2019 (A-1314/2019): VAT 2004-2008 (tax rate differences). In 2009, the FTA had begun to monitor taxpayers with regard to the 2004-2008 tax periods. As part of its assessment, the FTA calculated VAT under the heading "Tax rate differences", plus statutory default interest. In order to justify the offsetting for 'tax rate differences', the FTA claimed that the income (recte: the corresponding services) from warehouse rents had been declared by the taxpayers to be exempt from VAT or to be exempt from VAT. The FTA took the view that the above turnover was taxable at the standard rate, which was disputed by the taxable person operating in the freight forwarding, freight forwarding and warehousing business. In its judgment, the Federal Administrative Court concludes that it is not clear from the files - in particular from the freight and customs dossiers - and thus that it remains unproven that, in connection with the above-mentioned warehouse rents, transactions are exempt from tax or exempt from tax. In favour of the complainant, however, the Federal Administrative Court held that the default interest rate for the period from 1 January 2010 to 31 December 2011 was 4.5% and not 5%. The remainder of the appeal is dismissed.

Decisions of the Federal Administrative Court in the area of administrative assistance:

Decisions are listed chronologically by publication date.

Tax topics covered in this post:
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