Facts
The [X. GmbH] , with its registered office in [A.] CustA, is predominantly controlled by its managing director [Y.] , whose place of residence is in [B.] ZH. The cantonal tax office of Zurich claimed tax sovereignty as of the 2002 period with respect to the company by decision of 7 December 2007, as the company's actual management and administration were exercised by the managing director at his place of residence. The Administrative Court of the Canton of Zurich confirmed this decision on 18 March 2009 as the last cantonal instance.
The [X. GmbH] has filed a complaint in public law matters with the Federal Supreme Court and essentially requests that the administrative court's decision be set aside. The Cantonal Tax Office of Zurich and the Administrative Court of the Canton of Zurich propose that the complaint be dismissed.
Considerations
The Federal Supreme Court has declared the complaint in public law matters admissible and recognized the complainant as entitled to challenge the decision of the lower instance. In the present intercantonal competence conflict, the already final tax assessments of the Canton of Zug for the tax periods from 2002 can be challenged.
The Federal Supreme Court has established that the actual administration of the [X. GmbH] is exercised in the Canton of Zurich and that the Canton of Zurich has therefore rightly claimed tax sovereignty with respect to the company. The complainant has argued that the Canton of Zurich has forfeited its claim to taxation for the periods 2002 to 2006, as it only asserted this claim in 2007. However, the Federal…