Dismissal of the appeal due to violation of the prohibition of double taxation

Facts

In the tax years 2003, 2004 and 2005, A.X. and B.X. were assessed for the income from self-employment generated within the framework of the sole proprietorship Driving School X.A. by both the Canton of Basel-Stadt and the Canton of Solothurn. On July 10, 2007, A.X. and B.X. filed an appeal with the Federal Supreme Court for violation of the prohibition of double taxation under Art. 127 para. 3 of the Federal Constitution. The Federal Supreme Court does not enter into the appeal.

Considerations

The Federal Supreme Court first examines whether the appeal is to be treated as a constitutional appeal or as an appeal in public law matters. For the tax years 2003 and 2004, the constitutional appeal is the relevant legal remedy, as the corresponding assessment decisions were issued before the entry into force of the Federal Supreme Court Act on January 1, 2007. However, the appeal was filed late, i.e. more than 30 days after the assessments were notified, which is why it is not entered into.

For the tax year 2005, the appeal in public law matters is the relevant legal remedy, as the corresponding assessment decisions were issued after January 1, 2007. However, the Federal Supreme Court Act provides that the appeal in public law matters is only admissible against final cantonal decisions. Since the contested assessments are first instance decisions, the Federal Supreme Court also does not enter into this appeal.

Although the legal remedy…