Federal Court declines immediate review of tax complaintKI-generiert

The Spar- und Leihkasse des Thales Aegeri challenged a parish wealth tax, arguing that the cantonal ruling violated Art. 49 of the Federal Constitution because it could not be treated as belonging to a confession. The Federal Court did not decide the merits. It held that although its competence in constitutional matters was not excluded by the failure to exhaust cantonal instances, it may require recourse first to the canton’s highest authority when the case concerns the internal administration of a canton and no intercantonal conflict exists. The complaint was therefore not entered at this time and the complainant was referred to the Zug cantonal supreme authority.