Correction of an Assessment (Intercantonal Tax Allocation, Cantonal Taxes 2001)

Facts

Spouses [A.X.] and [B.X.] reside in the Canton of Bern; the wife owns a weekend house in [C.] /FR. The tax administration of the Canton of Fribourg assessed the [X.] couple on 20 February 2003 regarding the cantonal taxes for the period 2001. On 19 February 2004, the administration adjusted this assessment to the assessment at the main tax domicile in Bern and increased the taxable income and assets. The [X.] couple filed a complaint against this correction of the legally binding assessment.

Considerations

The Federal Court decided that the tax administration of the Canton of Fribourg was not allowed to simply adjust the assessment to the assessment at the main tax domicile. Since the appellants had not filed a tax return, the administration should have first issued a reminder and possibly made a discretionary assessment before reverting to previous figures. Moreover, it could have inquired with the Canton of Bern about the tax return and assessment.

The practice confirmed by the Administrative Court of the Canton of Fribourg, of subsequently adjusting definitive assessments to the…