Federal Supreme Court, 18.11.2025, 9C_607/2025
Facts
Taxpayers filed an appeal with the Vaud Cantonal Court against a decision by the Cantonal Tax Administration. The Cantonal Court declared their appeal inadmissible on the grounds that the required advance on costs had not been paid. The taxpayers then filed an appeal with the Federal Supreme Court against this decision of inadmissibility.
Legal Analysis
The Federal Supreme Court reiterates the requirements for the grounds of an appeal as set out in Art. 42 para. 1 and 2 of the Federal Supreme Court Act (FSCA). The appellant must briefly explain how the contested act violates the law. According to established case law, when an appeal is directed against a decision of inadmissibility, the reasoning must be "topical," meaning it must specifically address the grounds for inadmissibility cited by the lower court. An appeal that merely develops arguments on the merits of the dispute, without challenging the decision of inadmissibility itself, is not validly reasoned.
Application to the case
The Federal Supreme Court notes that the appellants do not explain why the cantonal court was wrong to declare their appeal inadmissible for failure to pay the advance on costs. Their arguments are limited to general grievances against the administration of justice and references to other proceedings, with no direct link to the subject matter of the dispute. The appeal therefore lacks topical reasoning. As it does not address the grounds for the cantonal decision, it fails to meet the requirements of Art. 42 FSCA.
Outcome
The Federal Supreme Court declares the appeal inadmissible under the simplified procedure of Art. 108 para. 1 let. b FSCA. The court costs, amounting to 1,000 francs, are to be borne by the appellants.
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