Facts
The Federal Tax Administration (FTA) lodged a complaint against the judgments of the Cantonal Court of Basel-Landschaft of August 11, 2010. The judgments concerned direct federal tax 2006 and 2007 and the deductibility of purchases into the pension institution. The taxpayer, [A.X.] , had made purchases into the pension institution in 2006 and 2007 and had received capital benefits as a result.
The Cantonal Court of Basel-Landschaft had decided that the purchases were deductible and that the capital benefit 2006 was to be taxed without reduction. The FTA requested that the judgments be set aside and the original tax assessment decisions be confirmed.
Considerations
The Federal Supreme Court examined the admissibility of the complaint and decided that the complaint in public law matters was admissible. It applied the law ex officio and examined the deductibility of purchases into the pension institution.
The Federal Supreme Court decided that the purchases were not deductible, as they had been made within the three-year blocking period pursuant to Art. 79b para. 3 OPA. It also rejected the protection of trust in case of incorrect…