Facts
The Canton of Aargau and the Swiss Confederation pursued X. in two separate debt collection proceedings for the direct federal taxes for the years 1997 and 1998. As the basis for their claims, they submitted the assessments and invoices regarding the direct federal taxes for 1997 and 1998, which were accompanied by a certificate of legal force.
After X. had filed objections in both debt collection proceedings, the creditors requested definitive enforcement of the amounts, interest, and costs that had been placed in debt collection, which requests the Presiding Judge G. did not grant in two decisions. In contrast, the High Court of the Canton of Aargau granted the creditors' appeals and ordered definitive enforcement.
X. has appealed these decisions to the Federal Supreme Court with a constitutional complaint; he requests that they be overturned and the applications for definitive enforcement be dismissed.
Considerations
The Federal Supreme Court dismisses the appeals. It states that a tax assessment made despite the expiration of the assessment period according to Art. 120 of the Federal Act on Direct Federal Taxation (DBG) is not null and void, but merely contestable.
A decision is only considered null and void if the defect is particularly serious, obvious or easily recognizable, and the legal certainty is not seriously…