Swiss Federal Supreme Court, 21.01.2026, 9C_15/2026
Facts
A property owner was notified of a tax assessment decision regarding the Fribourg cantonal capital gains tax following a change in the zoning of her property. The Cantonal Tax Administration (SCC) set the tax at CHF 79,002. Upon appeal, the Cantonal Court annulled the decision and remanded the case to the SCC for a new property valuation and a recalculation of the tax. The owner filed a public law appeal with the Federal Supreme Court against this remand judgment.
Legal Analysis
The Federal Supreme Court reiterates that, in principle, an appeal is only admissible against final decisions (Art. 90 LTF). A remand judgment, which orders the lower authority to issue a new ruling, constitutes an interlocutory decision. An appeal against such a decision is only admissible under strict conditions (Art. 93 para. 1 LTF): either if the decision may cause irreparable harm (let. a), or if the granting of the appeal could lead immediately to a final decision, thereby avoiding a lengthy and costly evidentiary procedure (let. b). In accordance withArt. 42 para. 2 LTF, it is the appellant's responsibility to explain and demonstrate in their brief that one of these conditions is met.
Application to the case
In this instance, the Federal Supreme Court classifies the Cantonal Court's judgment as an interlocutory decision, as it does not terminate the proceedings but remands the case to the tax authority for further investigation. In her appeal brief, the appellant did not address the issue of admissibility under Art. 93 LTF at all. She neither alleged nor demonstrated how the remand judgment would cause her irreparable harm, nor that granting her appeal would avoid a lengthy and costly procedure. The Federal Supreme Court finds that the appeal does not meet the motivation requirements of Art. 42 para. 2 LTF, as it was incumbent upon the appellant to justify that the conditions for an appeal against an interlocutory decision were satisfied.
Outcome
The Federal Supreme Court declares the appeal inadmissible. The court costs, set at CHF 300, are charged to the appellant.
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