Facts

Parties:

  • Appellant: [A. SA] , represented by attorney Visar Keraj
  • Respondent: Tax administration of the canton of Appenzell Ausserrhoden

Subject matter:

  • Cantonal and municipal taxes of the canton of Appenzell Ausserrhoden, tax periods 2016 and 2017 (2C_514/2021)
  • Direct federal tax, tax periods 2016 and 2017 (2C_516/2021)

Facts:

[A. SA] , based in [U.] /AR, engages in real estate trading and owns properties in the canton of St. Gallen. For the tax periods 2016 and 2017, the company did not file tax returns, whereupon the tax administration of the canton of Appenzell Ausserrhoden (KSTV/AR) carried out the assessment at its discretion. The assessment decisions of July 16, 2019, became final. Later, the company applied for a revision, arguing that the assessments violated the prohibition of inter-cantonal double taxation (Art. 127 para. 3 Cst.) as the assessments in the canton of St. Gallen showed different values. The KSTV/AR and the Higher Court of the canton of Appenzell Ausserrhoden dismissed the revision, whereupon the company filed an appeal with the Federal Supreme Court.

Considerations

The Federal Supreme Court first examines the admissibility of the appeals and finds that the requirements for an appeal in public law matters are met. It combines the two proceedings as they are based on the same facts and similar legal questions.

Regarding the direct federal tax, the Federal Supreme Court finds that the assessment decisions are not null and void, as the competence for the direct federal tax lies with the canton of Appenzell Ausserrhoden and no inter-cantonal double taxation exists. The subsidiary application to instruct the lower court to deal with the matter is dismissed, as the assessment authority has not yet decided on the revision request. The secondary subsidiary application to instruct the assessment authority to decide without delay is also dismissed, as the step-by-step approach of the authority is…