Facts
By notarial deed dated 16 April 1998, [A.], domiciled in the canton of Neuchâtel, established the "B. Foundation" (hereinafter: the Foundation) with its registered office in C. (FR). The purpose of the Foundation is to cover the costs of education, instruction, establishment, treatment, convalescence or hospitalization of the members of his family. [A.] or the foundation board can freely designate the beneficiaries. The Foundation was not registered in the commercial register or the tax roll in the canton of Fribourg for the years 2001 to 2005. During its first fiscal year, the Foundation acquired various real estate properties located in the canton of Neuchâtel from [A.] and related companies. From 1998 to 2008, these properties were never taxed in the canton of Neuchâtel. By a tax reassessment decision dated 28 April 2009 for the fiscal periods 2001 to 2005, the Control and Special Tasks Office of the Tax Administration of the canton of Neuchâtel subjected the real estate properties located in the canton of Neuchâtel to federal direct, cantonal and municipal taxes and taxed them in the tax account of [A.], disregarding the civil ownership of the Foundation.Considerations
The Federal Tribunal upheld the appeal of the Tax Administration of the canton of Neuchâtel. It considered that the Foundation was null and void from the outset because the founder [A.] had reserved the same power of disposition over the assets of the Foundation as over his own assets, which contravenes Art. 80 para.…