Facts

Parties:

  • Appellants: Heirs of [A.A.] (consisting of [B.A.] , [C.A.] , [D.A.] , [E.A.] ) and [B.A.]
  • Respondent: Tax Administration of the Canton of Graubünden

Facts:

  • The spouses [B.A.] and [A.A.] were jointly assessed until 2012. From 2013 onwards, the tax administration assessed [A.A.] separately under the single rate.
  • For the tax period 2019, [A.A.] was initially assessed under the single rate, but later jointly with her husband under the married rate.
  • [D.A.] requested a revision of the assessments for the years prior to 2019, as the couple had never lived separately.
  • The tax administration and the administrative court of the canton of Graubünden dismissed the revision.

Considerations

The complaint is directed against a final decision of a higher cantonal authority in a public law matter (Art. 82, 86 para. 1 lit. d and para. 2 as well as Art. 90 FSCA). The conditions for admissibility are met, but the complaint is obviously unfounded.

The appellants allege a violation of essential procedural principles pursuant to Art. 147 para. 1 lit. b DFTA and Art. 141 para. 1 lit. b StA/GR. This allegation is unfounded, as the tax administration has disregarded the case law of the Federal Supreme Court but has not violated any essential procedural principle. The incorrect application of the law does not justify a revision.

The…