Facts
The Canton of Vaud filed a public law claim against the actions of the Canton of Geneva aimed at taxing the income of commuters from Vaud working in Geneva. The Canton of Geneva had notably sought to broaden the notion of "executive position" to allow the taxation of these commuters on its territory, as well as to establish a sharing of tax jurisdiction between the two cantons.
The Federal Tribunal examined the admissibility of this claim and considered that it was admissible insofar as the Canton of Vaud had a sufficient legal interest to challenge the actions of the Canton of Geneva, which called into question the established case law on double taxation.
Considerations
On the merits, the Federal Tribunal rejected the arguments of the Canton of Geneva aimed at justifying a modification of the case law. It considered that there were no serious and objective reasons to depart from the current practice, which in principle attributes tax jurisdiction to the canton of the taxpayer's domicile, except in cases where the taxpayer holds a true executive position in the canton where he works.
The Federal Tribunal therefore upheld the claim of the Canton of Vaud and found that the…