Facts

The case concerns a procedure for lifting opposition to tax claims between the municipality of Zollikofen and Mr. Lusser. The municipality brought an action against Mr. Lusser for payment of municipal taxes for the years 1971 and 1972. Mr. Lusser raised an objection, alleging that he had never received the tax assessment decision and therefore had not been validly taxed. The municipality requested a lifting of the opposition, which was granted by the court. Mr. Lusser appealed, but the court of appeal confirmed the decision. Mr. Lusser then filed a public law appeal with the Federal Court.

The key facts are as follows

  • The municipality of Zollikofen brought an action against Mr. Lusser for payment of municipal taxes for the years 1971 and 1972.
  • Mr. Lusser raised an objection, alleging that he had never received the tax assessment decision.
  • The municipality requested a lifting of the opposition, which was granted by the court.
  • Mr. Lusser appealed, but the court of appeal confirmed the decision.
  • Mr. Lusser filed a public law appeal with the Federal Court.

Considerations

The Federal Court examined the question of whether the lifting of opposition could be pronounced if the title on which the request for lifting was based had not formally come into force. The Federal Court recalled that the final lifting of opposition can only be pronounced if the title on which the request for lifting is based has formally come into force, which is a condition of its enforceability.

The Federal Court also examined the question of notification of the tax assessment decision. It recalled that notification of a tax assessment decision must be made in a formal manner and that the burden of proof of notification lies with the administration. The Federal Court considered that the municipality had not provided proof that the tax assessment decision had been notified to Mr. Lusser in a formal manner.

The Federal Court also examined the question…