Facts
A.A. and B.A. were assessed for tax purposes by the tax administration of the Canton of Schwyz for the 2005 tax year. They filed an objection against this, which was dismissed by the Administrative Court. Before the Federal Court, they alleged a violation of the right to an impartial and unbiased court under Art. 30 para. 1 of the Federal Constitution, as the participating administrative judge Andreas Risi was married to the deputy head of department of the cantonal tax administration.
Considerations
The Federal Court upheld the appeal. It stated that a ground for recusal exists if the family law relationship gives rise to the appearance of bias in the judge's decision-making. The deputy head of department had the power to issue instructions to the employees of the department, including in technical matters. This meant that she could influence any individual case that had to be reviewed later by the Administrative Court. In such a constellation, the judge cannot rule on decisions of an authority that his wife has instructed through her…