Facts
The tax office of the canton of Aargau has lodged a complaint against the decision of the Federal Tax Administration, with the request to revoke the decision and declare the tax commission [R.] competent to tax the withdrawal benefit, which was paid out by the pension fund of the city of Zurich [V.] .
[V.] was insured with the pension fund of the city of Zurich within the framework of occupational pensions and requested the payment of his retirement capital in cash in view of his planned definitive departure from Switzerland in December 1996.
The pension fund calculated [V.] 's withdrawal benefit at CHF 169,610.30 and paid it out on February 17, 1997, minus a withholding tax of CHF 11,817.05.
The tax office of the canton of Aargau levied cantonal and communal taxes of CHF 13,801.50 and direct federal taxes of CHF 2,540.70 on the paid-out retirement capital.
[V.] lodged an objection, and the tax office of the canton of Aargau stated that the Aargau tax claim took precedence over that of the canton of Zurich.
Considerations
The Federal Court has revoked the decision of the Federal Tax Administration and referred the matter back to the previous instance for a new decision in the sense of the considerations.
The court has established that the place of taxation is uncertain or disputed in individual cases and that the Federal Tax Administration can determine the place of taxation.
The court has also established that the direct federal tax is levied by the cantons and that the authorities of the canton in which the taxpayer has his tax domicile at the beginning of the tax period are locally competent.
The court has also established, however, that the question of whether the direct federal tax,…