Appeal against a decision on administrative assistance in federal direct tax matters

Facts

Bank X. was the subject of a criminal investigation for disloyal management, breach of trust, forgery of documents and suppression of documents, and even fraud. The Cantonal Tax Authority requested the investigating judge to be allowed to consult the file concerning the investigation. The investigating judge authorized the consultation of the file, which Bank X. contested by way of an administrative appeal to the Federal Court.

Bank X. also filed a complaint with the Criminal Chamber of the Cantonal Court against the investigating judge's decision, which was rejected. Bank X. then filed an administrative appeal against the Criminal Chamber's decision, as well as a public law appeal.

In parallel, Bank X. lodged an appeal with the Cantonal Appeal Commission in tax matters, which declared its appeal inadmissible. Bank X. then filed an administrative appeal against this decision with the Federal Court.

Considerations

The Federal Court examined the admissibility of the appeals filed by Bank X. It considered that the administrative appeal was admissible against decisions based on federal law, but that the investigating judge's decision could not be considered as emanating from a judicial authority of last instance within the meaning of art. 98a FJA.

The Federal Court also examined the jurisdiction of the Criminal Chamber of the Cantonal Court and considered that it had not rendered a cantonal decision meeting the conditions of art. 98a FJA, as it had limited its…