Decision of the Cantonal Appeals Commission of the Canton of Jura concerning the federal direct tax and cantonal taxes for the 2001 tax period

Facts

The Tax Administration of the Republic and Canton of Jura has set, for the 2001 tax period, the taxable income of X. at CHF 43,550 for the State tax (cantonal, municipal and ecclesiastical tax) and at CHF 44,450 (rounded to CHF 44,400) for the federal direct tax. The taxpayer filed an objection against this tax assessment, which the Tax Administration rejected as being late.

The Cantonal Appeals Commission of the Canton of Jura subsequently upheld the taxpayer's appeal and referred the case back to the lower authority to deal with the objection. The Tax Administration then filed an administrative law appeal with the Federal Supreme Court concerning the federal direct tax.

Considerations

The Federal Supreme Court declared the appeal inadmissible, considering that the contested decision had not been rendered by an authority ruling in the final cantonal instance as regards the federal direct tax.

Indeed, according to the interpretation of the Federal Supreme Court, when a canton has established a double appeal instance for cantonal direct taxes, it must also provide for this system for the federal direct tax, in…