Facts
The appellant [X.] acquired a 4.5-room apartment for his own use in November 2000. In February 2002, he sold his previously occupied single-family house in [A.] . The municipality of [A.] then levied a real estate capital gains tax of CHF 97,427.10. [X.] filed an objection to the tax assessment, as the sale was due to health reasons and not speculative. It was a replacement purchase. The Administrative Court of the Canton of Lucerne dismissed the appeal, as the statutory deadline of one year for the prior replacement purchase could not be extended.Considerations
The Federal Supreme Court considers the appeal to be unfounded. The DTHA allows the cantons a certain degree of discretion in defining the "appropriate deadline" for the replacement purchase. The Canton of Lucerne was therefore able to provide for different deadlines for the prior and subsequent replacement purchase. The one-year deadline for the prior replacement purchase is…