Facts
The appellant, [A.] , resided in the canton of Solothurn in 2010 and was a shareholder of [B. GmbH] and [C. AG] . In the context of the taxation of cantonal taxes and direct federal tax 2010 of the appellant, a meeting was held between him, his representative, and an employee of the tax administration of the canton of Solothurn. As a result of this meeting, it was noted that CHF 80,000.--, which [B. GmbH] had paid to [C. AG] as sponsorship for racing events organized by the latter, would be credited to the appellant as a monetary benefit. The tax assessments for cantonal taxes and direct federal tax 2010 of the appellant remained unchallenged.
On March 9, 2017, the appellant filed a request for revision of the cantonal taxes and direct federal tax 2010, referring to a judgment of the Administrative Court of the canton of Nidwalden of January 30, 2017. In this judgment, the Administrative Court had qualified the sponsorship funds booked as expenses by [B. GmbH] as commercially justified expenses. The tax authority Olten-Gösgen did not consider the request for revision, and the Cantonal Tax Court of Solothurn dismissed the appeal and the complaint.
Considerations
The Federal Court examines federal law ex officio and with unrestricted cognition. The appellant claims that the tax authority acted arbitrarily and in breach of good faith by taxing him without examining the facts. However, the Federal Court comes to the conclusion that the appellant could have already invoked the alleged violation of essential procedural principles with a legal remedy against the tax assessment.
The appellant also relies on the revision ground of new significant facts according to Art. 147 para. 1 lit. a DFTA. However, the Federal Court comes…