Facts
The Federal Assembly adopted the Federal Act on the Improvement of the Tax Framework Conditions for Entrepreneurial Activities and Investments (Corporate Tax Reform Act II) on March 23, 2007. The federal popular vote took place on February 24, 2008. Prior to the vote, the eligible voters received the explanations of the Federal Council on the proposal.
In March 2011, it became known that the tax revenue losses resulting from the Corporate Tax Reform Act II were significantly higher than assumed before the vote. Margret Kiener Nellen then filed a complaint with the Government Council of the Canton of Bern, alleging a violation of the freedom of voting due to inaccurate and incomplete information provided to the eligible voters.
Considerations
The Federal Supreme Court concluded that the information available prior to the disputed popular vote of February 24, 2008 prevented the eligible voters from forming and expressing a well-founded opinion. The freedom of voting in accordance with Art. 34 para. 2 of the Federal Constitution was violated in the run-up to the popular vote.
However, the annulment of the vote of February 24, 2008 was out of…