taxlawblog.ch Your blog on Swiss tax law

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 17 - 23 February 2020.

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 10 - 16 February 2020.

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 3 - 9 February 2020.

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 27 January - 2 February 2020.

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 13 - 19 January 2020.

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 30 December 2019 - 5 January 2020.

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 16 - 22 December 2019.

At its meeting on 20 December 2019, the Federal Council approved the exchange of notes between Switzerland and Italy on the change in the customs status of the Italian enclave of Campione d'Italia.

At its meeting on 1 May 2019, the Federal Council approved the Ordinance on the Temporary Suspension of Customs Duties on Textile Intermediate and Intermediate Materials. It shall enter into force on 1 July 2019.

The judgment of the Federal Administrative Court of 23 January 2019 (A-714/2018) was based on the following (abridged) facts (see also the corresponding contribution to the judgment in the NZZ of 1 February 2019):

At its meeting on 5 September 2018, the Federal Council expressed its support in principle for administrative assistance in customs matters with the USA and decided to continue negotiations on the agreement, provided that the Foreign Policy Committees of the Federal Assembly approve this project.

With the motion "Stop the customs and tax-free zone around Switzerland!" submitted on June 13, 2017, the author of the motion instructs the Federal Council (Department of Finance) to close the current revenue gaps in cross-border shopping traffic with regard to VAT.

On 21 June 2017, the Federal Council opened the consultation procedure on a draft administrative assistance agreement in the customs field with the USA. The agreement is a prerequisite for the conclusion of any agreement on the mutual recognition of customs security measures.

On 14 June 2017, the National Council discussed a federal decree granting a loan for the complete renewal of information and communication technology (ICT) for the Federal Customs Administration (FCA).

At its meeting of 28 February 2017, the Council of States adopted the amendments to the Tobacco Tax Act.