Facts
Taxpayers A.A. and B.A. disposed of two agricultural properties in 2012. The Cantonal Tax Administration of Aargau recorded the disposal gain as taxable income from an independent gainful activity. The taxpayers filed an objection, arguing that the gains should be subject to the real estate capital gains tax. The specialized administrative court of the canton of Aargau first rejected the objection, after which the taxpayers appealed to the administrative court. The latter annulled the decision and remanded the case to the tax commission for further investigation. Subsequently, the case returned to the specialized administrative court, which upheld the taxpayers' appeal and found that the disposal gains were subject to the real estate capital gains tax. The Cantonal Tax Administration of Aargau then appealed to the administrative court, which annulled the decision of the specialized administrative court and remanded the case to the tax commission for further investigation. Against this remand decision of the administrative court, the taxpayers directly appealed to the FSCA, without first appealing to the administrative court again.Considerations
The FSCA exceptionally admits the taxpayers' appeal, although they have not exhausted the ordinary cantonal appeal route. The FSCA explains that the appeal omisso medio is admissible in public law when the following conditions are met: 1. The higher cantonal instance has, in the first proceedings, issued a remand decision that was either not subject to independent appeal or was not challenged by the party concerned. 2. The lower cantonal instance has, in the second…