Facts
The facts can be summarized as follows
- The married couple [A.] and [B.] (hereinafter: the taxpayers) had their tax domicile in [U.] /BE during the 2018 tax period.
- By decisions dated March 17, 2020, the Tax Administration of the Canton of Bern assessed the taxpayers for the cantonal and municipal taxes of the Canton of Bern and the direct federal tax for 2018.
- The taxpayers filed an objection against these assessments on April 11, 2020, which the assessment authority rejected on September 1, 2020.
- The taxpayers then appealed to the Tax Appeal Commission of the Canton of Bern, which also dismissed their legal remedies on July 4, 2023.
- The taxpayers turned to the Administrative Court of the Canton of Bern on August 25, 2023 (posted in Greece), which, by judgment of October 5, 2023, did not enter into the submission.
- The taxpayers filed an appeal against this non-entry decision with the Federal Supreme Court.
Considerations
The Federal Supreme Court dismissed the appeal, insofar as it could be entered into. It came to the following considerations:
- The Federal Supreme Court only entered into the complaints raised in the timely appeal brief of October 30, 2023, not into subsequent supplements.
- The Administrative Court of the Canton of Bern rightly did not enter into the appeal, as the 30-day appeal deadline expired on August 4, 2023 and the appeal was only filed on August 25, 2023 (posted in Greece).
- The information on legal remedies provided by the Tax Appeal Commission was complete and…