Facts
The appellant [A.] was assessed for cantonal and municipal taxes 2019 by the Tax Office of the Canton of St. Gallen. He filed a recourse against the decision on the objection with the Administrative Recourse Commission of the Canton of St. Gallen, but did not request an extension of the time limit for filing the grounds of the recourse. The Administrative Recourse Commission did not enter into the recourse, as the time limit for filing the grounds was not observed. [A.] unsuccessfully challenged this decision not to enter into the matter before the Administrative Court of the Canton of St. Gallen.
In his appeal to the Federal Supreme Court, [A.] requested the annulment of the decision of the Administrative Court and the granting of an extension for filing the grounds of the recourse. Alternatively, he requested that the grounds of the recourse be considered.
Considerations
The Federal Supreme Court dismissed the appeal, to the extent that it could be entered into. It stated that outside of criminal and tax law, the principle of legality under Art. 5 para. 1 Cst. is not an independent constitutional right, but merely a constitutional principle. If the appellant alleges that a cantonal legal act or other cantonal measure violates the principle of legality without also claiming the restriction of a fundamental right, the Federal Supreme Court will only intervene if the cantonal legal act or measure also violates the prohibition of arbitrariness (Art. 9 Cst.).
The Federal…