1 Where excess taxes have been imposed or taxes are not due, there is a right to a refund.
2 Not refunded are excess taxes imposed, taxes not due and taxes no longer due as a result of a subsequent assessment of the goods under Articles 34 and 51 paragraph 3 CustA1 or because of their re-export under Articles 49 paragraph 4, 51 paragraph 3, 58 paragraph 3 and 59 paragraph 4 CustA if the importer is registered on Swiss territory as a taxable person and may deduct the tax payable or paid to the FCA as input tax under Article 28.
3 The right prescribes five years from the end of the calendar year in which it was constituted.
4 The prescriptive period is interrupted if the right is enforced against the FCA.
5 It is suspended for as long as appeal proceedings in respect of the enforcement of the right are pending.
6 The right to a refund of excess taxes imposed or taxes not due in any event prescribes 15 years from the end of the calendar year in which it was constituted.
1 SR 631.0
BVGE | Leitsatz | Schlagwörter |
A-5863/2017 | Mehrwertsteuer | Vergütung; Beschwerde; Vergütungszins; Beschwerdeführerin; Verzugszins; MWSTG; Steuer; Vergütungszinsen; Einfuhr; Unrecht; Rückerstattung; Schuldet; Bezahlt; Einfuhrsteuer; Vorinstanz; Verzugszinsen; Abgabe; Vorsteuer; Erhoben; Geschuldet; Urteil; Erhobene; Bezahlte; Verfahren; Betrag; Gesetzlich; Sachverhalt; Entscheid |
A-882/2016 | Tabaksteuer | Tabak; Beschwerde; Feinschnitttabak; Wasserpfeife; Wasserpfeifentabak; Steuer; Beschwerdeführer; Bundesrat; Beschwerdeführerin; Recht; Tabaksteuer; Zigaretten; Tabakfabrikat; Tabakfabrikate; Vorinstanz; Verfahren; Bundesverwaltungsgericht; Gesetzes; Urteil; Einfuhr; Rauchtabak; Prüfen; Kleinhandelspreis; Auslegung; Verfassung; Tabaksteuerverordnung; Regel; Näher; Kleinhandelspreises; Entscheid |