Facts
The appellant, [A.A.] , and his wife, [B.A.] , are subject to limited tax liability in Switzerland. The appellant was qualified by the Canton of Zurich as a commercial real estate trader. In the course of an investigation into suspected customs and VATA offenses, the Federal Customs Administration (FCA) seized the appellant's files, which were forwarded to the Tax Office of the Canton of Zurich. The evaluation revealed that the appellant had engaged in an independent gainful activity in the field of art and antique trading in his villa in [U.] /ZH.
The Tax Office initiated a tax evasion and penalty tax procedure and set the additional taxes for the tax periods 2005 to 2009 at around CHF 80.3 million (state and municipal taxes) and around CHF 28.9 million (direct federal tax). The appellant lodged an appeal with the Administrative Court of the Canton of Zurich, which dismissed the appeal.
The appellant requested the FSCA to revoke the additional tax rulings of January 27, 2016, and to refer the matter back to the lower court for reassessment. He claimed that he had been denied access to relevant documents and that the assessment was flawed due to a serious defect.
Considerations
1. Admissibility of the appeal
The FSCA examines the admissibility of the appeal and finds that the appeal in public law matters is admissible. The further requirements for the appeal are met.
2. Nullity…