Facts
The appellants [A.A.] and [B.A.] were assessed by the cantonal tax office of St. Gallen for the tax years 2010 and 2011. They filed an appeal against the tax office's objection decisions with the Administrative Court of the Canton of St. Gallen. The court upheld the tax office's appeal and set the tax factors in accordance with the objection decisions. It did not enter into the taxpayers' appeal, as they had missed the appeal deadline.
By filing an appeal with the Federal Supreme Court, the appellants requested the annulment of the Administrative Court's decision and made several motions regarding the taxation in the tax years 2010 and 2011. In particular, they demanded that the income and assets of [D. AG] not be taken into account.
Considerations
The Federal Supreme Court dismissed the appeal regarding the direct federal tax, insofar as it was admissible. With regard to the cantonal and municipal taxes, the appeal was partially upheld.
On the one hand, the Federal Supreme Court considered the deduction of the additional tax debts for the tax years 2001 to 2003 from the taxable assets for the tax years 2010 and 2011 to be justified. The lower court had wrongly refused the deduction of these additional tax debts. The Federal Supreme Court annulled the decision on this point and remanded the case to the lower court for supplementation of the facts and a new…