Facts
The case concerns the public limited company X. SA, its president and director B.X., as well as its administrator A.X., who were the subject of tax evasion investigations conducted by the Federal Tax Administration. The investigation report was transmitted to the Cantonal Tax Administration of the canton of Valais, which opened proceedings for tax recovery and tax evasion against the individuals concerned.
The Management Commission of the Grand Council of the canton of Valais (COGEST) took up the case to verify the proper functioning of state services, including that of the State Council, in this matter. The State Council lifted various fiscal and functional secrets of several employees of the Cantonal Service and authorized this service to hand over to COGEST the entire file of the tax case.
The applicants appealed to the Court of Public Law of the Cantonal Court of the canton of Valais with a complaint for formal denial of justice, contesting the lifting of fiscal secrecy and requesting a formal decision in this regard. The Cantonal Court declared the appeal inadmissible, considering that the lifting of functional secrecy ordered by the State Council was part of the parliamentary oversight exercised by the Grand Council over the cantonal administration.
Considerations
The FSCA examined the applicants' grievances, in particular the violation of their right to be heard and their right of access to the court. It considered that parliamentary oversight over the cantonal administration has a predominantly political character, which allows the cantons to make an exception to the guarantee of access to the court.
The FSCA also examined the concept of parliamentary oversight, which consists of verifying that the executive…