Facts
The appellants, owners of properties in Davos, challenged the assessment decision of the municipality of Davos regarding the real estate gain tax. The tax administration of the canton of Grisons and the municipality of Davos had assessed the cantonal and communal real estate gain tax after the [G.] foundation sold the property to [H. AG] . The appellants requested the annulment of the judgment of the Administrative Court of the canton of Grisons, which had dismissed their appeal.
The appellants argued that the contested lien notices were null and void, as the municipality of Davos was not competent. They also relied on the nullity of the assessment decision of March 24, 2009, as it was issued by an incompetent authority.
Considerations
The Federal Court examined its jurisdiction and the admissibility of the appeal ex officio. It found that the appellants were entitled to appeal in public law matters, as they were owners of the properties encumbered with a lien.
The Court addressed the question of whether the tax lien was to be judged according to the old or new jurisdiction law. It found that the Law of the canton of Grisons of August 31, 2006, on communal and church taxes, had entered into force on January 1, 2007, but only applied as of January 1, 2009. The Court concluded that the municipality of Davos was competent to assess, collect, and secure the communal real estate gain…