Overview of tax rulings by the Swiss Federal Administrative Court published between January 26 and February 1, 2026:
- Judgment of December 22, 2025 (A-6592/2024): Additional import duties; import of corneas for transplantation in humans; the dispute concerned whether the import of corneas is exempt from import tax under Art. 53 para. 1 lit. b MWSTG (Swiss VAT Act) and – alternatively – whether only the purchase costs are taxable in the event of tax liability. The FAC denies the tax exemption because corneas are classified as tissue (and not as organs or organ parts) under the Transplantation Act. It also confirms that, in the case of a sale, import tax must be levied on the entire invoiced amount; the costs of removal, processing, qualification, and preservation are included in the assessment basis. Dismissal of the appeal by the taxpayer.
- Judgment of January 19, 2026 (A-1419/2023): Customs tariff classification ; retrospective collection of duties; "cucumber snack" imports; the dispute concerned the customs tariff classification of the goods as gherkins (NT 0707.0050) or (mini) cucumbers (NT 0707.0019). The Federal Administrative Court classified "cucumber snacks" as (mini) cucumbers (NT 0707.0019), denied protection of legitimate expectations based on previous inspections with reference to the principle of self-declaration, and upheld the additional tax claim. The importer's appeal was dismissed.
Decisions are listed chronologically by publication date.
