Facts
Parties: Appellant (wife) against respondent (husband) and Canton of Aargau Tax Office.
Facts: The spouses lived in a legally and factually undivided marriage with a joint tax domicile in [U.] /AG during the 2007 tax period. The husband was a member of [C. AG] , which went bankrupt in 2007. The wife founded a sole proprietorship. The tax authorities of the Canton of SocRA assessed the taxable income of the spouses, with part of it being attributed to the Canton of Aargau. The tax commission of the Canton of Aargau issued an assessment order that did not separate the husband's income. The wife applied for a liability order based on the husband's insolvency, which was rejected by the cantonal courts.
Main issue: The wife seeks the annulment of the judgment of the Administrative Court of the Canton of Aargau, which dismissed her appeal against the refusal of a liability order, and the issuance of a liability order for her share of the state and municipal taxes of the Canton of Aargau for the 2007 tax period.
Considerations
The Federal Supreme Court first examines the formal requirements of the appeal and finds that they are met. It then addresses the substantive arguments of the wife. The wife complains about the lack of pagination of the files and the extension of the evidence gathering to 20 years. The Federal Supreme Court notes that there is no entitlement to pagination and that the extension of the evidence gathering does not violate constitutional law. The wife further alleges that the previous instance treated the burden of proof and the willingness to pay in an unsound manner. The Federal Supreme Court clarifies that the burden of proof lies with the wife, as she relies on a tax-reducing fact. The previous instance rightly denied the husband's insolvency, as he had sufficient income to pay the taxes.
The Federal Supreme Court then addresses the issue of insolvency. It finds that the previous instance rightly denied the husband's insolvency, as he had sufficient income to pay the taxes. The wife has not…