Repeal of the fine ruling due to insufficient cooperation in a tax procedure

Facts

The tax administration of the canton of Thurgau requested that [A. SA] provide information on who was ultimately economically benefited by the property. The company refused to submit the requested documents and was subsequently fined CHF 1,000.--. The Administrative Court of the canton of Thurgau repealed the fine, as the tax administration had not first determined the scope of the duty to cooperate in a separate ruling.

The tax administration of the canton of Thurgau appealed to the Federal Court and requested the repeal of the judgment of the Administrative Court and the confirmation of the decision of the Tax Appeals Commission. [A. SA] and the Administrative Court of the canton of Thurgau requested the dismissal of the appeal.

Considerations

The Federal Court repealed the judgment of the Administrative Court and confirmed the decision of the Tax Appeals Commission. It stated that the tax administration is not required to first determine the scope of the duty to cooperate in a separate ruling before imposing a fine. The duty to cooperate of the taxpayer is comprehensive and it is at the discretion of the tax authority to decide which information is relevant and necessary.

The Federal Court found that the documents requested by the tax administration were necessary for a proper…