Legislator Rechtsprechung & Gesetzgebung
DE FR IT EN
In Legislator analysieren
631.0 ZGLD CH

Art. 85 Zollgesetz (ZG) - Nachforderung von Zollabgaben

ZG; 3. Titel: Erhebung der Zollabgaben; 3. Kapitel: Nachforderung und Erlass von Zollabgaben
Originalquelle öffnen Gesamter Erlass (155 Artikel) Maschinenlesbares Markdown (.md)

Art. 85 ZG · Nachforderung von Zollabgaben

Hat das BAZG irrtümlich eine von ihm zu erhebende Zollabgabe nicht oder zu niedrig oder einen zurückerstatteten Zollabgabenbetrag zu hoch festgesetzt, so kann es den geschuldeten Betrag nachfordern, wenn es die entsprechende Absicht innerhalb eines Jahres nach dem Ausstellen der Veranlagungsverfügung mitteilt.

← Art. 84 ZG Zollgesetz (ZG) - Gegenstand Art. 86 ZG →

Fragen Sie sich, wie diese Gesetzesbestimmung auf Ihren Fall anwendbar ist?

Prüfen Sie diesen Erlass zusammen mit Rechtsprechung, Kommentaren und verwandten Gesetzesbestimmungen in Legislator AI.

Fall in Legislator öffnen →

Gerichtsentscheide zu dieser Bestimmung (7)

A-5586/2023 (Art. 85 ZG)
Tomato Import Quota Breach and Misdeclaration Case
Used as the legal basis for the customs authority's claim for subsequent collection of customs duties.
A-2871/2020 (Art. 85 LD)
Customs Duty Dispute Over Spinach Classification
The court discussed this provision regarding the subsequent collection of customs duties in case of error, but ultimately based its decision on Art. 12 DPA.
A-5996/2017 (Art. 85 ZG)
Customs Authority Must Pursue Importer Before Freight Forwarder for Duty Shortfall
Cited in the context of the statute of limitations for customs duty claims.
A-6860/2017 (Art. 85 ZG)
Company Liable for Customs Duties Due to Procedural Failures in Passive Processing
Cited as the legal basis for the customs administration to reclaim duties that were erroneously not assessed or assessed too low.
A-1966/2017 (art. 85 LD)
Customs Authority's Retrospective Duty Imposition Overturned
The court found this article to be the basis for post-clearance recovery of customs duties, but determined that its requirements, specifically the existence of an error by the administration, were not met in this case.
A-3005/2016 (Art. 85 LD)
Refund denied for short containers, good faith not applicable.
Used as the material basis for the tax claim, allowing for the subsequent collection of customs duties when the customs administration has mistakenly omitted to collect them, set an insufficient amount, or made an excessive refund.
A-931/2008 (Art. 85 ZG)
Swiss Customs Law and Recovery of Underpaid Tolls Due to Official Error
Cited as a legal basis for the tax authority to reclaim underpaid amounts due to error, applicable from May 1, 2007.