Federal Supreme Court, 03.11.2025, 9C_373/2025
Facts
Following a tax assessment decision for the 2022 tax year, Vaud taxpayers filed an objection with the tax office. Due to the lack of a decision on their objection over a long period, they filed an appeal for denial of justice with the Vaud Cantonal Court. During these proceedings, the Cantonal Tax Administration submitted a statement to the Cantonal Court containing factual allegations, notably regarding an alleged desire by the taxpayers to withdraw their objection. The Cantonal Court declared the appeal for denial of justice inadmissible without first sharing this statement with the taxpayers. The latter appealed this inadmissibility decision to the Federal Supreme Court.
Legal Analysis
The Federal Supreme Court reiterates the principle of the right to be heard, guaranteed by Art. 29 para. 2 of the Federal Constitution. This fundamental right includes the right for a party to review any argument or document submitted to the court by the opposing party and to comment on it (right of reply). It is for the parties, not the judge, to decide whether a new document in the file requires a response. A violation of the right to be heard constitutes a serious formal defect that cannot be remedied before the Federal Supreme Court. It results in the annulment of the contested decision, regardless of the merits of the appeal.
Application to the case
The Federal Supreme Court notes that the Tax Administration submitted a statement containing facts that were relevant and contested by the appellants. The Cantonal Court did not forward this document to the taxpayers to allow them to comment before rendering its decision. The taxpayers only received this statement at the same time as the unfavorable cantonal judgment. By proceeding in this manner, the cantonal court deprived the appellants of their right of reply, thereby irreparably violating their right to be heard at this stage of the proceedings.
Outcome
The Federal Supreme Court grants the public law appeal. It annuls the Cantonal Court's judgment and remands the case for a new decision. The cantonal authority must first provide the appellants with the opportunity to comment on the Tax Administration's statement.
Silex Tax Newsletter published in collaboration with Anna Vladau, Attorney at Law
