Facts
The appellant, a lawyer residing in Switzerland who is also active in Germany, applied for the renewal of the permit for the temporary use of an untaxed and uncustomed vehicle. The Kreuzlingen-Autobahn customs office rejected the application, as the permit could only be granted to "employed persons". The appellant lodged an appeal, which was dismissed by the Federal Administrative Court.
The appellant applied to the Federal Court for the annulment of the judgment of the Federal Administrative Court and for a declaration that the decision of the Oberzolldirektion was unlawful. During the proceedings, the appellant stated that he had already returned the vehicle and therefore no longer had a current interest in the decision.
Considerations
The Federal Court examined its jurisdiction and the admissibility of the appeal ex officio. It found that the appeal in public law matters was admissible, as it concerned a final decision of the Federal Administrative Court in a matter of public law.
The court concluded that the appellant was not an "employee" within the meaning of Art. 35 para. 2 lit. a CustO and that the permit was only intended for employed persons. It also found that the appellant did not use the vehicle solely for cross-border transport on official business and for transport between his domestic place of residence and foreign place of work, but also for domestic journeys.
The court rejected the complaint of violation of the principle of equal treatment…