Kernrechtsfrage
Whether the public-law appeal was barred by subsidiarity on certain complaints that belonged in reform appeal.
Extrahierter Entscheid
Complaints about evidentiary rules and the treatment of tax burden calculations were not admissible under public-law appeal because they could be reviewed through reform appeal; the challenge to the factual findings on taxes was admissible and well-founded.
Extrahierte Begründung
The Court applied the absolute subsidiarity of the public-law appeal under Art. 84(2) OJ, but found that the specific finding on the respondent’s tax burden was arbitrary because it was fixed without sufficient basis and on an incorrect calculation method.