Facts
The complainant [A.] filed a complaint against the judgment of the Administrative Court of the Canton of Zurich, which had approved his complaints regarding state and municipal taxes 2011 as well as direct federal tax 2011. The complainant requested the cancellation of item 8 of the disposition of the previous instance's judgment regarding party compensation and instructed the previous instance to reassess the party compensation for the appeal and administrative court procedure.
The complainant had assumed in the 2011 tax return that a distribution by [X. AG] , Bern, would be made, which he considered to be a tax-free capital gain from the sale of shares in private assets. However, the previous instance had decided that the amount of CHF 24,500 would not be subject to taxation in the 2011 tax period.
The Federal Court partially approved the complaint and referred the matter back to the previous instance for a new decision, so that it can examine the complainant's application for free legal assistance in the cantonal procedure.
Considerations
The Federal Court first established that the complaint is admissible and that the previous instance had rightly approved the complaints regarding state and municipal taxes 2011 as well as direct federal tax 2011.
The Federal Court then examined the complainant's objection that the previous instance had set the party compensation arbitrarily and unequally. However, the Federal Court decided that the previous instance was entitled to consider when setting the party compensation that the complainant was represented in the cantonal procedure not by a lawyer, but by a non-patented person.
The Federal Court also examined the complainant's objection that the previous instance had dismissed his application…