Facts
The appellants, [A.A.] and [B.A.] , were assessed by the tax administration of the canton of Bern for the cantonal and communal taxes of the 2003 period with a taxable income of CHF 81'800.-- and for the direct federal tax of the 2003 period with an income of CHF 92'800.--. They lodged an objection against this assessment, which was however dismissed. Subsequently, they appealed to the Tax Appeals Commission of the canton of Bern, which partially granted their appeal and increased the deductions for property maintenance. The appellants then complained to the Administrative Court of the canton of Bern about the decision of the Tax Appeals Commission, which however dismissed their complaint.
The appellants then filed a complaint in public law matters with the Federal Court, requesting a reduction of the taxable income by CHF 5'400.-- (costs of private music lessons for the children), a reduction of the procedural costs of the Tax Appeals Commission to a maximum of CHF 600.--, and a halving of the imposed fine.
Considerations
The Federal Court examined the admissibility of the complaint and found that the appellants are entitled to appeal. However, it pointed out that the complaint is only admissible insofar as it is directed against a violation of federal law.
The Federal Court addressed the individual grievances of the appellants and found that they were not substantiated. In particular, the appellants complained about the offsetting of the expense allowance and the reduction of the allowances, but without addressing the considerations of the Administrative Court. The grievance regarding the cost allocation according to the principle of the loser also was not substantiated.
The Federal Court also rejected the grievance…