Facts

Parties:

  • Appellant: Federal Tax Administration (FTA)
  • Respondent: [A.]
  • Military service substitute fee administration of the canton of Solothurn

Facts:

  • [A.] was naturalized in 2013 and was exempt from conscription in 2018.
  • In 2020, [A.] received an invoice for the military service substitute fee for 2018, which he paid.
  • The military service substitute fee administration later set the fee at CHF 6,612.00, against which [A.] filed an objection.
  • The Canton of Solothurn Tax Court upheld the appeal and ruled that [A.] did not owe any fee.
  • The FTA appealed this decision to the Federal Supreme Court.

Considerations

1. Admissibility of the appeal:

The appeal is admissible as it is directed against a final decision of the last cantonal instance and the FTA is authorized.

2. Establishment of the facts:

The Federal Supreme Court relies on the establishment of the facts by the lower court, unless they are obviously incorrect or based on a violation of the law.

3. Application of the law:

The Federal Supreme Court applies the law ex officio and is not bound by the arguments of the lower court.

4. Military service substitute fee:

Under Art. 59 Cst., Swiss citizens are obliged to perform military service or pay a substitute fee. The fee is levied annually and amounts to 3 francs per 100 francs of taxable income.

5. Intertemporal law:

The genuine retroactivity of laws is only permissible if it is expressly provided for or serves a legitimate…