Facts
The tax administration of the canton of Thurgau lodged an appeal against the decision of the Administrative Court of the canton of Thurgau, which had granted the appellant, a divorced mother of two daughters, the disputed child deductions as well as the deduction for insurance premiums and savings interest. The appellant argued that the lower court had interpreted and applied the cantonal law in an arbitrary manner.
The appellant had claimed child deductions and the lump-sum deduction for insurance premiums and savings interest for her two daughters in her 2006 tax return. The tax authority granted the deductions only for one daughter. The Tax Appeals Commission of the canton of Thurgau dismissed the appeal lodged against this decision. The Administrative Court of the canton of Thurgau overturned the decision of the Tax Appeals Commission and ruled that the appellant was entitled to the disputed child deductions as well as the deduction for insurance premiums and savings interest.
Considerations
The Federal Court examined the jurisdiction and the prerequisites for admission of the appeal ex officio and with free cognition. The appeal in public law matters was admissible, as the contested decision was a cantonal final decision in a matter of public law that did not fall under any of the exclusion grounds of Art. 83 FSCA.
The appellant relied on the general right to…