Facts
[A. AG] , a company controlled by [B.] , took over assets, including property No. vvv GB [E.] , from [B.] 's sole proprietorship with a contract dated June 28, 2011, retroactive to January 1, 2011. Previously, the property was part of [B.] 's private assets and was transferred to business assets as of December 31, 2010. The [E.] Land Registry Office levied transfer taxes of CHF 12,000.-- on [A. AG] for the acquisition of the property with a ruling dated October 11, 2011. The appeal against this ruling was dismissed, and subsequent legal remedies also remained unsuccessful.
[A. AG] requests the Federal Court to overturn the judgment of December 19, 2013, and to establish that the transfer tax imposed in connection with the transfer of the property is not owed. The lower court requests the dismissal of the appeal.
Considerations
The Federal Court examines the admissibility of the appeal and finds that it is a cantonal final decision in a matter of public law that can be appealed to the Federal Court in public law matters.
The court applies the law ex officio and examines the allegations made. It finds that the lower court wrongly affirmed a tax evasion, as the conditions for tax evasion are not met. The transfer of the property from [B.] to [A. AG] met the conditions for exemption from transfer tax in the event of a restructuring pursuant to Art. 103 MergA in conjunction with…