Overview of tax law decisions of the Swiss Federal Administrative Court published between January 30 - February 5, 2023:
- Judgment of January 20, 2023 (A-4567/2021): The temporary admission procedure for the disputed vehicle for exhibition purposes was wrongly claimed. Accordingly, the FCA was right to collect import duties retroactively. Dismissal of the appeal.
- Judgment of 20 January 2023 (A-4757/2020): With one exception, the conditions for the temporary admission procedure and/or the relocation procedure for VAT were not met for all imports of antique goods affected by the contested supplementary demand ruling; Dismissal of the appeal for the most part.
- Judgment of 19 January 2023 (A-6034/2020): Temporary import and export procedure; subsequent collection of import duties; subsequent collection in connection with the import of antique objects was justified with individual exceptions; complaint partially upheld.
Decisions in the area of administrative assistance (incl. updates/re-publication):
Decisions are listed chronologically by publication date.