Overview of the tax law decisions of the Swiss Federal Administrative Court published during the week of 22 - 28 February 2021.
- Judgment of 19 January 2021 (A-5767/2019): Customs tariff; In the present case, the tariff classification of an import consignment was disputed, with the complainant claiming that the product concerned was not a mixture in the sense of a compound feed. In the present case, it was not clear why the product should not be a complementary feed or a product suitable for use in the manufacture of complete or complementary feed. Therefore, the tariff classification made is in accordance with law. Dismissal of the complaint lodged by the customs debtors.
Decisions in the field of administrative assistance:
- Judgment of 22 January 2021 (A-105/2020): Administrative assistance DTA CH-IN; dismissal of the appeal (decision newly appealed to the Federal Supreme Court).
- Judgment of 15 December 2020 (A-6744/2019): administrative assistance DTA CH-RU; dismissal of the appeal (non-action by BGer 2C_1068/2020).
Decisions are listed chronologically by publication date.
