Facts
Company X. AG (plaintiff) was convicted of tax penalties due to underreporting of income. It then brought an action for damages against firm Y. AG (defendant) which had advised it, on the grounds that the penalties were due to the latter's poor assistance. The Commercial Court partially upheld the claim, ordering the defendant to pay two-thirds of the penalties and legal costs. However, the Federal Tribunal upheld the defendant's appeal and dismissed the claim.Considerations
According to the case law of the Federal Tribunal, tax penalties have a strictly personal character and therefore constitute a penalty that is not subject to civil damages. This applies even when the penalty has been imposed due to the tax advisor's failure, unless the latter has prevented the taxpayer from making a voluntary declaration allowing a reduction of the penalty.
In…