Facts
[A. AG] , a stock corporation with its seat in [U.] /ZH, had a loss carryforward of CHF 29,404,921.71 at the end of the 2009 financial year. On 22 September 2010, the two shareholders declared a waiver of claims in the amount of CHF 34,800,000.--, resulting in an emissions levy of CHF 348,000.--. The taxpayer applied for the emissions levy exemption of CHF 10,000,000.-- and for a waiver of the emissions levy in the remaining amount. The Federal Tax Administration (FTA) rejected both requests. The taxpayer paid the emissions levy of CHF 348,000.-- under reserve and contested the payment obligation. The Federal Administrative Court partially upheld the appeal and recognized that the emissions levy on CHF 24,800,000.-- was to be partially waived.
The taxpayer appealed to the Federal Court and requested that the emissions levy of CHF 248,000.-- be waived in the amount of CHF 149,049.-- and that the accrued default interest be reduced to CHF 413.87. The taxpayer also requested that interest on the refund of CHF 5 percent be awarded.
Considerations
The Federal Court examined the admissibility of the appeal and found that an appeal in public law matters against decisions of the Federal Administrative Court in the context of emissions levy law is generally admissible. However, the appeal is inadmissible with regard to tax deferral or tax waiver, unless a double condition is met.
The Federal Court dismissed the appeal insofar as it was admissible. It found that the lower court considered…