Facts

Admissibility of a Canton's Claim Against the Confederation Regarding Lump-Sum Tax Credits **Parties:** Canton of Schwyz (Plaintiff) against the Swiss Confederation (Defendant), represented by the Federal Tax Administration (FTA). **Facts:** - The tax administration of the Canton of Schwyz granted A. a lump-sum tax credit of CHF 967,917 for foreign withholding taxes deducted from dividends from a qualified participation in a foreign company for the year 2018. The foreign base tax amounted to CHF 1,272,941. - The Canton of Schwyz billed the Confederation CHF 529,629 in connection with this decision. - The FTA informed the Canton of Schwyz that the distribution of the burden should be made according to the basic regulation of Art. 20 para. 1 of the Ordinance on Lump-Sum Tax Credits (OLTC) and that the Confederation would therefore only bear one third of the lump-sum tax credit. - With a "reduction order\" of December 20, 2022, the FTA reduced the Confederation's burden to CHF 322,639. - The Canton of Schwyz filed an "administrative law claim\" on September 8, 2023, against the Swiss Confederation and requested the annulment of the reduction order and the confirmation of the internal burden on the Confederation of CHF 529,629. **Main Question:** Is the Canton of Schwyz's claim against the FTA's reduction order admissible? **Reasoning:** The Federal Supreme Court examines its jurisdiction and the further conditions for entering into the case ex officio (Art. 29 para. 1 FSCA) and with free cognition (Art. 95 lit. a FSCA). According to Art. 120 para. 1 lit. b FSCA, the Federal Supreme Court is the sole instance competent to adjudicate claims arising from civil and public law disputes between the Confederation and the cantons or between cantons. However, the claim is inadmissible under Art. 120 para. 2 FSCA if another federal law empowers an authority to issue a decision on such disputes. The FTA is not authorized in the area of lump-sum tax credits to set the reduction of a canton's claim against the Confederation in a decision that would exclude the claim before the Federal Supreme Court under Art. 120 para. 2 FSCA. The relevant legal provisions (Art. 20 para. 4 OLTC in conjunction with Art. 57 and 58 WTA) do not empower the FTA to decide on the reduction of the canton's claim against the Confederation in such a way that the canton's claim before the Federal Supreme Court would be excluded under Art. 120 para. 2 FSCA. No other federal administrative authority and no other federal court than the Federal Supreme Court are competent to decide on such a reduction or on the canton's claim against the Confederation. The Canton of Schwyz's claim under Art. 120 para. 1 lit. b FSCA is therefore admissible, and the Federal Supreme Court is competent to deal with it. The "reduction order\" of the FTA cannot be the subject of the claim proceedings. The plaintiff's application for the annulment of the "reduction order\" cannot be granted from the outset, as it is inadmissible. The parties have expressly waived the conduct of an oral public hearing. The Federal Supreme Court has therefore not scheduled a hearing in accordance with its practice. It decides on the basis of the submissions made and the further files. The procedural requirements do not give rise to any further comments. Apart from the application for the annulment of the "reduction order,\" the claim must be entered into. **Referenced Judgments:** - BGE 141 III 84 - BGE 138 V 445 - BGE 136 IV 139 - BGE 141 III 84 - BGE 138 V 445 - BGE 136 V 351 - BGE 150 II 273 - BGE 148…