Dismissal of the appeal against the transfer tax

Facts

The [X. AG] purchased from the [A. AG] on 31 May 2006 two plots of land in [Y.] with various buildings for a total of CHF 1'189'000.--. In addition, the [A. AG] sold to the [X. AG] the petrol and diesel tank facility located on one of the plots of land and the associated underground tank facilities for CHF 35'000.--.

The municipal council of [Y.] levied a transfer tax of CHF 55'917.-- on the [X. AG] . The [X. AG] lodged an objection, but it was unsuccessful. The Administrative Court of the Canton of Lucerne dismissed the appeal by the [X. AG] .

The [X. AG] now requests the Federal Court to stay the proceedings until the revision assessment has become final and to set aside the contested decision.

Considerations

The Federal Court must examine whether the lower court considered the requirements for tax exemption as not being met without acting arbitrarily. The lower court established that the [A. AG] was to be sold and that the [X. AG] acquired the properties from the [A. AG] without any equity being transferred.

The Federal Court concludes that the lower court did not arbitrarily interpret the requirements for tax exemption. The lower court relied on the practice of the Federal Tax Administration and the prevailing doctrine on the relevant provisions of federal law.

The Federal Court also rejects the appellant's complaint that the lower court arbitrarily assumed the cadastral value as the…