Facts
The tax administration of the canton of Bern had carried out an extraordinary revaluation of the properties of [A. AG] and set the official value at CHF 3'344'200.- (Gbbl. No. xxx) and CHF 2'223'700.- (Gbbl. No. yyy), respectively. [A. AG] had lodged an appeal against this decision, and the tax appeal commission of the canton of Bern had reduced the official value by the value of the photovoltaic system. The tax administration of the canton of Bern had then lodged an appeal with the Administrative Court of the canton of Bern, which had dismissed the appeal.
The tax administration of the canton of Bern then lodged a public law appeal with the Federal Court, requesting that the judgment of the Administrative Court be set aside and the tax administration's decisions of 3 November 2010 be confirmed.
Considerations
The Federal Court examined the admissibility of the appeal and the legitimacy of the cantonal tax administration. It found that the public law appeal against the cantonal final decision is generally admissible, but the cantonal tax administration is not entitled to appeal, as it is a purely cantonal tax to which Art. 73 DTHA does not apply.
The Federal Court stated that the cantonal tax administration cannot rely on Art. 89 para. 1 FSCA, as the general interest in the correct application of the law does not confer a right to appeal.…