Facts
The appellant, [X.] , lives with her two children in [W.] /GR. She received post-marital maintenance contributions, which she did not fully declare in her 2008 tax return. The tax administration of the canton of Grisons levied additional taxes and initiated a tax penalty procedure. The lower court sentenced the appellant to a tax evasion fine of 50 percent of the additional tax amount. The appellant requests the Federal Court to reduce the fine to less than 50 percent.
The appellant was ill with the consequences of a serious illness in 2009, when the 2008 tax return was to be filled out, and suffered from precarious financial circumstances. She had been unemployed since April 1, 2011, and had to support her family of three with unemployment benefits alone.
Considerations
The Federal Court reviews the application of harmonized cantonal law with free cognition. The lower court has fulfilled the objective elements of tax evasion, as the appellant did not fully declare the post-marital maintenance contributions and the 2008 tax assessment was incomplete.
The Federal Court assumes negligence, as the appellant failed to verify the maintenance contributions before creating the tax return. However, the lower court did not take sufficient account…