Facts
The spouses [A.] have three children and have lived in R. in the canton of Vaud since 1989. A.A. worked in S. as general manager of insurance C. from 1995 to 1999, then was appointed director of the Swiss branch of [D.] in T. in 1999. He also held other management positions within the [D.] group.
The spouses [A.] were taxed by the canton of Vaud for the tax periods 1999/2000 and 2001/2002. The canton of Zurich also claimed taxes for the same periods, based on the management function exercised by A.A. in T.
The spouses [A.] filed a public law appeal against the cantons of Zurich and Vaud, requesting the cancellation of the canton of Zurich's taxation decision and the refund of the taxes paid.
Considerations
2. Prohibition of double taxation
The Federal Court recalled that the prohibition of intercantonal double taxation opposes a taxpayer being subject to analogous taxes by two or more cantons on the same object during the same period.
3. Statute of limitations on the right to tax
The Federal Court examined the issue of the statute of limitations on the right to tax and decided that, in the annual postnumerando taxation system, the cantons must assert their claim in the year following the tax period, under penalty of forfeiture.
4. Tax domicile
The Federal Court recalled that the tax domicile of a person is in principle the place where they reside with the intention of establishing themselves permanently, or the place where their center of interests is…