\ud83d\udc49 Two cantons are fighting over taxing the same taxpayer\u2026 except that the ICC procedures are not coordinated with those for the IFD. The FTA, in Bern, has the authority to settle such a dispute for the IFD.
As litigation is already ongoing before the ICC, the AFC decides to postpone its decision and wait to see what happens in court. The taxpayer does not see it this way and seizes the federal judges.
The taxpayer was challenging an interim decision. Federal judges accepted the case. They ruled that the FTA had independent jurisdiction and therefore could not postpone the proceedings it was responsible for: it had to investigate and make a decision on the merits.
The ruling is in German. It is a Graub\u00fcnden (and Ticino) case.
TAF, stopping place A-6987\/ 2025, of 3 February 2025<\/p>","protected":false},"excerpt":{"rendered":"
\ud83d\udc49 Deux cantons se battent pour taxer le m\u00eame contribuable… sauf que les proc\u00e9dures d’ICC ne sont pas coordonn\u00e9es avec celles pour l’IFD. L’AFC, \u00e0 Berne, est comp\u00e9tente pour trancher un tel litige pour l’IFD. \ud83d\udc49 Comme le contentieux est d\u00e9j\u00e0 pendant pour l’ICC, l’AFC d\u00e9cide de surseoir \u00e0 sa d\u00e9cision et d’attendre de voir […]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-368","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"yoast_head":"\n