Abandonment of the principle of forfeiture of the right to conduct a tax recall for the canton of secondary domicile

Facts

The joint-stock company A. AG, whose registered office is in the canton of Zurich, also has a branch in the canton of Geneva. The canton of Geneva has carried out the final taxation of the company for the years 2011 to 2013 before the canton of Zurich had issued its own taxation decisions. Subsequently, the canton of Geneva opened a procedure for tax recall and tax evasion against the company, based on the information transmitted by the canton of Zurich.

Considerations

The Federal Tribunal abandons the principle according to which the canton of secondary domicile which has issued a final taxation decision before the canton of principal domicile or registered office is deprived of the right to open a procedure for tax recall (and a fortiori for tax evasion), even if the conditions are, where applicable, met. This principle, deduced from the ATF 139 I 64 judgment, interferes with the competence of the secondary canton and is not in accordance…