Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 15 - 21 February 2021.
- Judgment of 23 December 2020 (A-2238/2019): recovery order (spelt flour import); the duty relief for technical use does not apply if the spelt flour is further processed for other purposes. The decisive factor is the final use of the product. Dismissal of the appeal of the customs debtor (decision newly appealed to the Federal Supreme Court).
Decisions in the area of administrative assistance / non-admission:
- Judgment of 2 February 2021 (A-2481/2020): radio and television reception fees, failure to comply.
- Judgment of 18 January 2021 (A-4167/2020, A-4169/2020): administrative assistance (DTA CH-ES); dismissal of the appeal (decision newly appealed to the Federal Supreme Court).
- Judgment of 22 January 2021 (A-105/2020): Administrative assistance (DTA CH-IN): Dismissed.
- Judgment of 2 February 2021 (A-6590/2019, A-6592/2019, A-6593/2019,A-6595/2019): administrative assistance (DBA CH-IT): not applicable.
Decisions are listed chronologically by publication date.
