Facts
Lawyer A. operates a law firm and is registered in the register of taxpayers subject to value-added tax. For the second half of 2016, his invoice showed a tax claim of CHF 11,736.10, which he did not pay despite a reminder. Thereupon, the Federal Tax Administration (FTA) placed the provisionally owed tax amount in debt collection. The taxpayer filed an objection, which the FTA dismissed. The taxpayer appealed the FTA's decision, which confirmed the provisionally owed tax amount, to the Federal Administrative Court, which did not enter into the appeal. The Federal Supreme Court dismissed the appeal.
Considerations
The Federal Supreme Court decided that Art. 86 Para. 4 VATA, which declares the FTA's decision on the provisionally owed tax amount as generally final, is compatible with the ECHR. Tax obligations do not fall under the term "civil rights and obligations" within the meaning of Art. 6 Para. 1 ECHR, so there is no right of access to a court. The provisionally owed tax amount under Art. 86 Para. 2 et seq. VATA is designed as a sui generis precautionary measure that is not prejudicial to the main matter. Therefore, Art. 6 Para. 1 ECHR is not applicable.
The claim to an effective remedy under Art. 13 ECHR also does not apply, as it…