Facts
Parties:
- [A. AG] (taxpayer), represented by WIPA Treuhand AG, Beatrix Schärer, appellant
- Tax administration of the canton of SocRA
- Cantonal tax office of Zurich
Facts:
- [A. AG] was founded on September 11, 2009, and moved its headquarters in 2016 from [U.] /ZH to [V.] /CustA.
- In the tax period 2016, the taxpayer recorded a net profit of CHF 84,534.-- and claimed prior year losses of CHF 217,289.--.
- The tax administration of the canton of SocRA offset CHF 25,136.-- (leasing expenses) and CHF 96,000.-- (expenses to [B. GmbH] ) and did not allow the claimed prior year losses.
- The taxpayer filed an objection, whereupon the assessment authority refrained from offsetting the leasing expenses and allowed the loss carryforward, but maintained the offset of CHF 96,000.--.
- The taxpayer filed an appeal with the administrative court of the canton of SocRA, which dismissed the appeal.
- The taxpayer then filed an appeal with the Federal Supreme Court.
Considerations
The Federal Supreme Court first examined the admissibility of the appeal and found that the prerequisites for an appeal in public law matters are generally met. It then examined the individual requests of the taxpayer and concluded that it is not necessary to rule on the legal requests 2-4, as the taxpayer does not have a protected legal interest in obtaining relief. The lower court had found that, according to the objection decision, a taxable net profit of CHF 0.-- resulted, thereby eliminating the legal interest in obtaining relief.
With regard to the direct federal tax, the Federal Supreme Court found that the direct federal tax for the tax period 2016 had been assessed exclusively by the canton of SocRA. The finding of the lower court was binding for the Federal Supreme Court, as the taxpayer had not raised any objections with which it could meet the qualified duty to state grounds of appeal and to provide reasons.
Regarding the cantonal and municipal taxes of the canton of SocRA, the Federal Supreme Court held that the lower court had…