AGVE_2000_83•Tax appeal jurisdiction and costs order
AGVE_2000_83Verwaltungsgericht / 1. Kammer31.12.2000Confirmed
Von Omnilex extrahiert
The taxpayer M.J.M. challenged a costs order issued by the Steuerrekursgericht after he had succeeded in having a tax assessment by the Steuerkommission W. annulled for lack of local jurisdiction. The Verwaltungsgericht held that its jurisdiction over the merits also covered the ancillary costs question and that the costs issue could be attacked separately. It further held that standing existed only to the extent the taxpayer sought exemption from costs imposed on himself. On the merits, the court accepted that late factual allegations may justify a costs order, whereas late legal arguments usually do not.
Costs in tax appeal proceedings; jurisdiction of the Administrative Court and standing to challenge costs allocation. Where the court is competent on the principal tax dispute, that competence extends to ancillary cost questions; the costs point may also be litigated alone. A legally protected interest exists only insofar as the appellant seeks relief from costs imposed on him, not merely a different allocation between other participants. Late submission of factual allegations may, depending on the circumstances, justify a cost order even in favour of the successful party; late legal argumentation generally does not. The assessment of costs therefore depends on the procedural conduct of the parties and the distinction between facts and law (consid. I/1, I/2, II).
2000 Verwaltungsrechtspflege 351 c) In der Beschwerde wird geltend gemacht, der Regierungsrat habe in verschiedener Beziehung willkürlich entschieden. Hierauf darf nicht eingetreten werden, da - wie dargelegt - die gemäss § 53 VRPG zulässigen Beschwerdegründe die materielle Rechtsverweigerung (= Willkür) nicht umfassen. Weiter beanstandet der Beschwerdeführer ..., und behauptet damit sinngemäss überspitzten Formalismus. Nun ist überspitzter Formalismus zwar ein Teilbereich der formellen Rechtsverweigerung in der bundesgerichtlichen Rechtsprechung; doch wird dieser Teilbereich durch § 53 VRPG nicht erfasst (vorne Erw. 2/b/bb). 3. Da der Beschwerdeführer keine der in § 53 VRPG aufgeführten Beschwerdegründe vorbringt, ist auf die Beschwerde mangels Zuständigkeit nicht einzutreten. 82 Zustellung an gemeinsam steuerpflichtige Ehegatten.
352 Verwaltungsgericht 2000 84 Zuständigkeit des Verwaltungsgerichts zur Beurteilung von Beschwerden betreffend Strafaufschub (§ 52 Ziff. 19 VRPG).
Von Omnilex extrahiert
Whether the Administrative Court had jurisdiction over the complaint concerning a costs order in a tax case.
The court held that where it has jurisdiction on the main issue, that jurisdiction also extends to ancillary matters such as allocation of costs; the costs point may also be challenged on its own.
Costs allocation is ancillary to the main tax dispute and follows the same remedial jurisdiction as the merits.
Whether the complainant had standing to challenge the allocation of procedural costs and the denial of cost exemption.
Standing existed insofar as he sought exemption from procedural costs, but not with respect to who should otherwise bear the costs.
A legally protected interest is present only where the claimant seeks relief from costs imposed on himself, not where he merely disputes another party's cost burden.
Whether costs may be imposed on the successful complainant because factual elements were raised only late.
Late presentation of factual allegations may justify a costs order against a successful complainant, but late presentation of legal arguments generally does not.
The court distinguished between facts, which can affect the conduct of proceedings and their cost consequences, and legal arguments, whose lateness normally does not warrant such a sanction.
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