FSC, 08.07.2026, 9C_424/2026
Facts
Spouses A.A.________ and B.A.________, hereinafter the appellants, have filed an appeal with the Federal Supreme Court. This appeal is directed against a decision of the Administrative Court of the Canton of St. Gallen dated May 19, 2026, concerning cantonal and municipal taxes for the 2012 to 2021 tax periods. According to the postal confirmation, this decision was served on the appellants on May 26, 2026. The appellants, represented by their attorney, filed their appeal brief with the Federal Supreme Court on June 26, 2026, as evidenced by the electronic filing receipt. (legal reasoning)
Law
In accordance withArt. 100 para. 1 of the Federal Supreme Court Act (FSCA), the appeal must be filed with the Federal Supreme Court within 30 days of the notification of the full text of the contested decision. The calculation of this time limit is governed by Articles 44 to 48 FSCA, which specify, in particular, the rules regarding the commencement, suspension, and expiration of the time limit. An appeal filed after the expiration of this period is late and, consequently, inadmissible. According toArt. 108 para. 1 let. a FSCA, the Federal Supreme Court may rule in simplified proceedings on manifestly inadmissible appeals, which includes late appeals. Finally,Art. 66 para. 1, 2nd sentence, FSCA allows the court to waive court costs if circumstances justify it. (legal reasoning)
Application to the present case
The Federal Supreme Court noted that the cantonal administrative court's decision was served on the appellants on May 26, 2026. This date marks the start of the 30-day appeal period provided for under Art. 100 para. 1 of the Federal Supreme Court Act (LTF). Applying the rules for calculating time limits (Art. 44 LTF), the appeal deadline expired on Thursday, June 25, 2026. However, the appeal brief was not filed until June 26, 2026, one day after the statutory deadline. The appeal is therefore deemed late. Due to this manifest inadmissibility, the Federal Supreme Court applied the simplified procedure under Art. 108 para. 1 let. a LTF to rule on the case without addressing the merits. Given the circumstances, and pursuant to Art. 66 para. 1, second sentence, LTF, the Court decided to waive court costs. (consid.)
Outcome
The Federal Supreme Court does not admit the appeal. No court costs are charged. (disp. 1-2)