Facts

Parties:

  • [A. AG] (appellant), represented by attorney Marc Weber,
  • Administrative Appeals Commission of the Canton of St. Gallen,
  • Canton of St. Gallen Tax Office.

Subject: Canton of St. Gallen cantonal tax and direct federal tax, tax period 2015.

Proceedings:

  • [A. AG] was assessed for the tax period 2015 with a taxable profit of CHF 100.-- and a taxable capital of CHF 0.--.
  • [A. AG] filed an objection and simultaneously submitted the tax return 2015.
  • With a decision on the objection of May 3, 2019, the taxable profit was set at CHF 0.--.
  • [A. AG] filed an appeal and a complaint, the Administrative Appeals Commission did not enter into the matter.
  • The complaint to the Administrative Court of the Canton of St. Gallen was unsuccessful.
  • [A. AG] filed a complaint in public law matters with the Federal Supreme Court.

Considerations

The Federal Supreme Court examines its jurisdiction and the conditions for entering into the matter ex officio. The complaint is admissible as it was filed in due time and form and concerns a matter of public law. The previous instance had to examine whether the Administrative Appeals Commission had rightly not entered into the legal remedies. The previous instance confirmed the decision not to enter into the matter, which is why the appellant has no interest in legal protection in the material assessment of the tax assessment.

The previous instance denied the appellant's interest in legal protection, as a zero assessment exists. The appellant claims that the offsets are unlawful and that she has an interest in the assessment. The Federal Supreme Court finds that the offsets have no binding effect on the withholding tax and that the appellant has no interest in legal protection.

The…