Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 13 - 19 December 2021.
- Ruling of 29 November 2021 (A-5073/2020); issue tax; remission in the case of reorganisations: Losses do not have to be derecognised for Art. 6 para. 1 let. k StG and Art. 12 StG to apply. The issue duty and the withholding tax are two separate types of tax. The fact that the capital contribution is exceptionally exempt from the issue tax or that the issue tax is waived should not change the possibility of repayment of the capital contribution without withholding tax. Dismissal of the appeal with regard to the payment of interest on the repayment of the issue duty. Allowance of the appeal in all other respects.
- Judgment of 3 December 2021 (A-3167/2019): Customs tariff; the analysis of the Swiss Federal Institute of Metrology is supported here, according to which tariff number 0203.2991 is to be applied; dismissal of the appeal.
- Judgment of 24 November 2021 (A-5306/2019): Customs duties; post-clearance recovery; On the occasion of the control of the complainant's vehicle, the officers of the Border Guard Corps discovered foodstuffs, alcoholic and non-alcoholic beverages and cleaning products. In a hearing held at a later date, the complainant stated that he travelled to France on average 3-4 times a year to make such purchases without declaring the imported goods upon importation. In the present case, it was disputed whether the subsequent levying of customs duties, import turnover tax and monopoly fees was permissible on the basis of the statements made by the complainant at the hearing. The Federal Administrative Court concludes that the conditions for the assumption of a case of subsequent collection are fulfilled in the present case and that the statute of limitations for the customs debt under the new Customs Act has not yet occurred. Dismissal of the appeal.
- Judgment of 31 August 2020 (A-1051/2019): decision confirmed by BGer with judgment of 2 November 2021 (2C_835/2020): customs; supplementary demand order; decision confirmed by the Federal Supreme Court, for details see our article of 18 October 2020.
Decisions in the field of administrative assistance:
- Judgment of 23 November 2021 (F-6341/2020): Administrative assistance DTA CH-FR; Dismissal of the appeal.
- Judgment of 22 November 2021 (F-5875/2020): Administrative assistance DTA CH-FR; Dismissal of the appeal.
Decisions are listed chronologically by publication date.
