Facts
The applicant, a civil servant of the Swiss Customs Administration stationed in Schaanwald (Liechtenstein) since March 1965, was taxed by the municipality of Buchs (canton of St. Gallen) as of March 10, 1965. He contested this taxation by invoking the provisions of the Customs Convention between Switzerland and Liechtenstein. His appeals were rejected by the cantonal authorities. He then filed a public law appeal with the FTA.Considerations
The FTA considers that the Constitution of the Canton of St. Gallen does not exclude the formation of customary law, including in the tax field. However, for such customary law to be formed, there must be a genuine gap in the law. In the present case, the silence of the tax law on the situation of Swiss civil servants stationed in Liechtenstein does not constitute such a gap. Indeed, tax law cannot, through customary law, impose new tax obligations on citizens. Therefore, the FTA finds that the decision of the cantonal…