Facts
Ms. B. is divorced and a single mother of a daughter. She lives together with her daughter and a new partner in D. The Tax Commission D. assessed Ms. B. for the 2001 tax period at the rate A (for single persons), although it was of the opinion that she would be entitled to the more favorable rate B (for married persons as well as widowed, separated, divorced and unmarried taxpayers living alone with children) according to § 43 para. 2 of the Tax Act of the Canton of Aargau.
Ms. B. filed an appeal against the decision on the objection with the Tax Appeal Court of the Canton of Aargau. This upheld her appeal and referred the matter back to the Tax Commission D. for the application of rate B. The Cantonal Tax Office of Aargau filed a complaint against this judgment with the Administrative Court of the Canton of Aargau.
The Administrative Court dismissed the complaint. It concluded that § 43 para. 2 StG/AG, which limits the application of rate B only to unmarried taxpayers living alone with children, violates Art. 11 para. 1 sentence 2 StHG, which provides for the same reduction for single-parent and two-parent families.
Considerations
Art. 11 para. 1 StHG provides for two facts: Firstly, the tax for married persons must be appropriately reduced compared to single taxpayers. Secondly, the "same reduction" is also to be granted to widowed, separated, divorced and unmarried taxpayers living with children or dependents and primarily providing for their maintenance.
The wording of Art. 11 para. 1 sentence 2 StHG is clear and leaves no room for interpretation: Single-parent families are to be taxed exactly the same as two-parent families. This also follows from the materials, according to which Parliament wanted a tariff equalization and not just a "comparable reduction" for single-parent families.
Although Art. 11 StHG is…