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The rise of artificial intelligence (AI) and so-called “intelligent” robots is disrupting the traditional framework of Swiss tax law.
X International SA (“X SA”), active in the production and sale of luxury goods—particularly jewelry featuring mobile stones set between two transparent walls—discovered in February 2005 that the company Y Bijoux SA (“Y SA”) was selling similar jewelry at a much lower price.
A suspect was placed in preventive detention after threatening passersby with a handsaw. Additionally, he allegedly attempted to commit a robbery, shouting “I kill you” at a passerby while brandishing the weapon. Although no physical harm was observed, the victims were deeply traumatized.
In 2018, the tax authority of the Russian Federation submitted a request for international administrative assistance in tax matters to the Swiss Federal Tax Administration (FTA).
In this Federal Supreme Court decision (7B_545/2023), the registered owner of a vehicle was fined under the simplified traffic fine procedure for a minor traffic offense.
In a recent ruling dated April 2, 2025 (1C_140/2025), the Federal Supreme Court confirmed that the imposition of a license suspension by the administrative authority—three years and two months after the offense—did not justify waiving or reducing the measure, given that the sanction still retaine