Facts
The appellant, [A.] , had to have both lower legs amputated due to an accident and claimed disability-related costs of CHF 36,253.-- in her 2010 tax return. The tax administration of the canton of Bern only recognized CHF 16,391.--. After an objection and appeal procedure, the taxable income was reduced by CHF 1,500.--. The Tax Appeals Commission of the canton of Bern reduced the taxable income by a further CHF 100.-- and referred the matter back to the tax administration for reassessment. The taxpayer appealed to the Administrative Court of the canton of Bern, which dismissed the appeal.
The taxpayer filed an appeal with the Federal Court and requested the annulment of the contested decision and the admission of the disputed items for deduction. 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 requirements for the appeal were met. It established the facts as determined by the lower court and examined the violation of federal law ex officio.
The Federal Court pointed out that general deductions from the income of a natural person can be made, including disability-related costs. It found that the taxpayer had presented her life situation in detail, but failed to challenge the lower court's findings in a way that met the requirements of the qualified complaint and reasoning obligation.
The Federal Court concluded…