Facts
The complainant, [A.] , had not submitted her tax returns for the tax periods 2015 to 2017. The cantonal tax office of Zurich therefore imposed an administrative fine on her. The complainant lodged an objection and requested reinstatement to the previous status. The Administrative Court of the Canton of Zurich dismissed the request for suspension and found that the authority had rightly not considered the objection. The complainant lodged a complaint with the Federal Supreme Court and requested the suspension of the proceedings, the annulment of the contested decision, and the grant of free legal aid.
The lower court had justified the dismissal of the request for suspension by stating that the complainant had not proven the alleged parallel proceedings. The complainant complained about the refusal of free legal aid and claimed that she had been unable to submit the tax returns or instruct a third party to do so due to her mental illness.
Considerations
The Federal Supreme Court examined the complaint and came to the conclusion that the lower court had constitutionally accepted that the illness had not reached a level in the disputed period that would have prevented the complainant from acting herself or at least designating a representative. The complainant had not proven that she or her representative had been prevented from submitting the tax returns on time without fault.
The Federal Supreme Court considered that the lower court had justified the dismissal of the…