Taxation of the Swiss Federal Railways AG (SBB AG) for properties without operational necessity

Facts

At the beginning of 2000, the Cantonal Tax Administration of Graubünden submitted the 1999 tax return to the SBB AG and requested it to declare the profit and capital as well as the properties without operational necessity. The SBB AG disputed its tax liability. The Administrative Court of the Canton of Graubünden dismissed the SBB AG's appeal. Thereupon, the SBB AG filed a constitutional complaint with the Federal Supreme Court.

Considerations

The Federal Supreme Court dismissed the complaint. It stated that according to Art. 21 para. 1 of the Federal Act on the Swiss Federal Railways (SBBG), the SBB AG is "exempt from taxation by cantons and municipalities within the framework of its task as a provider of railway infrastructure and as a transport company". In contrast to the previous case law on Art. 6 para. 1 of the old Federal Act on the Swiss Federal Railways (aSBBG) and Art. 10 para. 1 of the Federal Act on the Political and Police Guarantees in Favor of the Confederation (GarG), the tax exemption under Art. 21 para. 1…