Facts
X., born in 1956, domiciled in Gland (VD), worked as an accountant until March 2004, then engaged in independent activities in the field of accounting. In December 2007, she founded the joint-stock company Y. SA in Gland, of which she is the sole shareholder and chairwoman of the board of directors. In 2012, the Federal Audit Oversight Authority registered X. in the register of licensed auditors. From March 1, 2009, several tax reassessment procedures for tax evasion, concerning the DFTA and the cantonal and municipal taxes (ICC) during the periods 2001 to 2010, were opened against X. and the Company. These procedures resulted in tax reassessment proposals, under which X. accepted additional tax payments (without interest) totaling CHF 436,337.20 for the ICC and CHF 133,280 for the DFTA. On August 12, 2013, X. requested payment facilities from the Cantonal Tax Administration of the Canton of Vaud, which was refused. On September 25, 2013, X. requested the remission of the outstanding ICC and DFTA taxes. By decision of December 2, 2013, the Cantonal Administration rejected the request for remission of the ICC. Seized of an appeal by X., the Administrative and Public Law Court of the Cantonal Tribunal of the Canton of Vaud dismissed the appeal and confirmed the contested decision.Considerations
The Federal Court examines whether X.'s case can be considered "particularly important" within the meaning of Art. 83 let. m FSCA, which would allow the opening of the public law appeal. It notes that the amount of the tax debt alone is not sufficient to constitute a particularly important case. However, the risk that the refusal to remit the ICC may lead to the initiation of enforcement proceedings against X., which could result in the withdrawal of her auditor's license, is…