Facts
The complainant, [A.A.] , and his wife [B.A.] were divorced with legal effect on 30 July 2019. In 2012, they lived in a legally and actually undivided marriage and had outstanding state and municipal taxes of the canton of Zurich. The complainant applied on 2 November 2018 for the cancellation of the joint and several liability for this tax period, which was rejected by the municipal tax office. The complainant lodged an objection and later an appeal, which was approved by the tax office of the canton of Zurich. The municipal tax office appealed to the Administrative Court of the canton of Zurich, which approved the appeal.
The complainant has now lodged a complaint with the Federal Supreme Court in public law matters and requests that the contested decision be declared invalid and the appeal decision of the tax office of the canton of Zurich of 7 October 2019 be reinstated.
Considerations
The Federal Supreme Court first examined whether the requirements for a complaint in public law matters are met. It found that the complainant has a legitimate interest in the issuance of a liability ruling, as the joint and several liability ceases to apply if the liability ruling is issued.
The Federal Supreme Court further found that the interpretation and application of non-harmonized cantonal law does not constitute an independent ground for complaint. It can only review the interpretation and application of…