Facts
The appellant [X.] was declared unfit for military service in 2004, but his disability was not classified as significant. In 2010, he was assessed by the Office for Civil Protection, Sports and Military of the Canton of Bern to pay a military service replacement tax of CHF 254.45 for the year 2008. [X.] filed an appeal and claimed that the imposition of the tax discriminated against him compared to persons with a disability of over 40%, persons who can refuse military service on grounds of conscience, and women. The Tax Appeal Commission of the Canton of Bern dismissed the appeal in 2012, whereupon [X.] appealed to the Federal Supreme Court.Considerations
The Federal Supreme Court dismissed the appeal. While the European Court of Human Rights (ECHR) had previously ruled (Glor v. Switzerland) that the imposition of the military service replacement tax on persons unfit for military service constituted discrimination, the present case differs in several respects:
Firstly, the appellant had the possibility to appeal against his classification as unfit for military service, which he failed to do. Secondly, he was classified as unfit for military service but fit for civil protection service. According to the law, the military service replacement tax can be reduced by up…