Facts
The [A. AG] , a stock corporation with its seat in the canton of Bern, was called upon by the tax administration of the canton of Bern (KSTV/BE) to pay additional tax due to an alleged monetary benefit granted to its sole shareholder [B.] . The proceedings were initially suspended until the tax penalty proceedings against the sole shareholder were completed. After the sole shareholder was convicted of tax evasion, the additional tax proceedings against [A. AG] were resumed and additional taxes were levied. [A. AG] lodged an appeal against these decisions and claimed that the statute of limitations had expired and that KSTV/BE had acted in bad faith and inconsistently.
The Administrative Court of the canton of Bern dismissed the appeal, and [A. AG] appealed to the Federal Court. The Federal Court dismissed the appeal and confirmed the decisions of the lower court.
Considerations
The Federal Court examined the appeal in public law matters and found that the conditions for a judgment were met. It examined federal law ex officio and with unrestricted cognition.
The Federal Court addressed the complaint of [A. AG] that KSTV/BE had acted in bad faith and inconsistently. However, it found that KSTV/BE had not issued any assurance to discontinue the additional tax proceedings, and that [A. AG] had not made any irreversible disadvantageous dispositions.
The…