Facts
The tax administration of the canton of Bern had carried out an extraordinary revaluation for the property of the respondents [A.A.] and [B.A.] with effect from the 2010 tax year and set the official value at CHF 518,590, taking into account the photovoltaic system installed on the barn at CHF 50,340. The Tax Appeals Commission of the canton of Bern reduced the official value to CHF 350,890, and the Administrative Court of the canton of Bern dismissed the appeal filed by the tax administration.
The tax administration of the canton of Bern filed an appeal with the Federal Court in public law matters, requesting that the judgment of the Administrative Court be set aside and the decision of September 28, 2011, be confirmed. The Federal Tax Administration requested that the appeal be granted, while the respondents requested a reduction in the official value.
Considerations
The Federal Court examined the admissibility of the appeal and found that the tax administration of the canton of Bern, as the cantonal assessment authority, is entitled to appeal regarding the official valuation of properties. It pointed out to the respondents that their requests for a reduction in the official value were inadmissible, as they were not the subject of the present proceedings.
The court then investigated whether the photovoltaic system should be taken into account in the official valuation of properties. It found that the cantons are harmonization-law-bound to record photovoltaic systems in taxable assets, but that Art. 13 DTHA does not imply an obligation for the canton of Bern to record photovoltaic systems in the official valuation of properties.
The court concluded that the cantons have a large scope of action in shaping asset valuation and that the question of whether a photovoltaic system is movable or immovable is generally not relevant for the purposes of direct federal…