Facts
The company Otto Krahn AG was the subject of a decision by the Federal Tax Administration (FTA) on September 4, 1969, requiring it to pay an amount of 233,696.25 francs in withholding tax. The company appealed against this decision, but the appeal was filed on October 7, 1969, i.e. after the expiry of the 30-day time limit provided for by the Withholding Tax Act. The company then requested the restitution of the time limit for filing a claim, but the FTA rejected this request. The company then appealed against this refusal to the Federal Court.Considerations
The Federal Court dismissed the appeal. Although the Withholding Tax Act does not expressly provide for the possibility of restituting a time limit for filing a claim, the Court considers that such a mechanism must be generally admitted, on the basis of the principles applicable in administrative law. However, in the present case, the Court considers that the company was not prevented without its fault from…