1. Purpose (Note: Please provide the full text for accurate translation.)

1. This regulation governs the organization, management, and administration of the Tax Court.

1. The President fulfills the duties assigned to him by law and through these regulations.

2. He bears overall responsibility for the lawful, economic, and citizen-friendly conduct of the Tax Court.

3. He represents the Tax Court externally and before the Court Administration Commission.

4. If the Vice President is unable to represent the President, the most senior member of the Tax Court shall act.

1. The President

a) acts as the head of office within the meaning of personnel legislation;

b) is the superior of the Secretary;

c) submits all applications to the Court Administration Commission, particularly concerning the budget estimate, release of budget funds, accounts, hiring of employees and temporary staff, and termination of employees;

2. He/she submits applications for the deployment of temporary staff.

3. He/she decides on all matters unless the jurisdiction is regulated otherwise. In important matters, he/she seeks the opinion of the full court.

1. The Secretary

a) acts as the superior of the head of the court registry;

b) is responsible for business control and archiving;

c) oversees preliminary budget credits and submits requests for additional credits to the President for the court administration committee;

d) is responsible for the procurement of materials and information technology resources within the scope of the budget;

e) is responsible for any further tasks assigned by the President.

1. Proceedings before the Tax Court are governed by the Act on Legal Protection in Administrative Matters of November 15, 1970, and by §§ 160-169 of the Tax Code. Federal and cantonal special legislation is reserved.

1. The President presides over the proceedings.

2. If an appellant or complainant's request is in clear contradiction with the law or if their legal remedy declaration obviously does not meet mandatory formal requirements, the President shall, by order, provide an opportunity for the withdrawal of the legal remedy.

1. The appeal or complaint document, along with its justification and enclosures, shall be served to the opposing party for the submission of files and a written response.

2. The period for filing the response is generally 20 days.

3. Before submitting their response, the defendant authority may request that the appellant or complainant be required to submit evidence for their claims. Such requests shall be decided by the President or, upon his proposal, by the Tax Court.

4. The President may, prior to issuing the request for a response, require the defendant authority to submit the files.

**1. Upon receipt of the response, the appellant and complainant shall be given the opportunity to reply. This may be waived if their requests appear to be manifestly justified.**

**2. Furthermore, after receiving the response, the president or, upon their request, the court shall decide on the following matters:**

a) which evidence the appellant and complainant or the defendant authority must submit;

b) whether interrogations or inspections should take place;

c) which evidence or expert reports are to be collected ex officio; the names of experts are to be communicated to the parties for the submission of grounds for rejection;

d) whether and which advance payments for expert reports are to be made.

**3. In appeal procedures concerning state and municipal taxes, the tax court has the same powers as the assessment authority in the assessment procedure.**

**4. The reply shall be served on the opposing party. The president or, upon their request, the court shall decide whether further written exchanges should take place or whether an oral hearing should be conducted. In any case, the taxpayer must be given the opportunity to submit a final statement or final argument.**

1. After the conclusion of the exchange of briefs, the President shall submit cases to the court for decision in which the factual and legal situation is sufficiently clear. He may order the circulation of files in advance.

2. In all other cases, the President shall appoint a member or an alternate judge of the court as the rapporteur. The President may also take on reports himself.

3. If the rapporteur requests further evidence to be taken, the President shall decide on the ordering thereof, or in the case of disagreement, the court shall decide.

4. The deadline for the preparation of the report is 3 months. Upon a justified request from the rapporteur, the President may extend this deadline.

1. After the rapporteur has returned the files and any necessary additions to the evidence have been made, the files shall be circulated among the members and the deputy judges designated for the relevant session, unless the president orders the files to be submitted to the court without circulation. The files are to be read and passed on without delay.

1. The President sets the meeting dates and the agenda for the sessions. He determines the composition of the panel and decides on the inclusion of substitute judges.

2. The sessions are not public.

1. The tax court generally convenes with a panel of three judges; for the assessment of fundamental legal issues, it convenes with a panel of five judges.

2. For a panel of five judges, ordinary judges are summoned, and substitute judges are called upon if necessary.

3. The reporting judge may request a panel of five judges. The decision on this matter rests with the president.

1. At the discretion of the President or upon the request of the referee or a member, deliberations may initially be limited to preliminary questions, and upon entering into deliberations, the assessment of the substantive issue may be postponed to a later meeting.

2. For each individual case, the referee reports first, providing the justification for their proposal. Subsequently, a discussion takes place. Finally, the President summarizes the arguments for and against, gives his opinion, and then, if no further requests for speaking are made

a) proceeds first with the vote on motions regarding procedural matters;

b) thereafter conducts the vote on contingent motions, until 2 main motions stand opposed;

c) lastly, the vote on the main motions; in this process, the motion more favorable to the appellant or complainant is to be voted on first.

3. In the case of multiple contested items, a vote is to be taken on each individual item in this manner.

4. Members are required to participate in every vote.

5. The Secretary has an advisory vote.

1. Upon request by the President, the court may make decisions and orders via circulation.

2. The basis for a decision by circulation is a written and reasoned application, which all members have agreed to in writing.

3. If the application is not unanimously approved, the matter must be addressed and decided in a meeting.

1. If the conditions for entering an appeal or a complaint are met, the court decides on the full or partial approval or rejection. It can also amend the contested decision ex officio and, under the conditions of § 182 paragraphs 3 and 4 StG, grant tax relief.

2. If the court intends to amend a contested decision to the detriment of the appellant or complainant, they must be given an opportunity to comment before the resolution is made.

3. In exceptional cases, the court may remand the files to the lower court for a new decision.

1. The Operative Part of the Judgment is to be determined at the session. It will be delivered to the parties in writing along with the reasons.

2. Exceptionally, the court may order that the Operative Part be delivered in writing immediately in advance. The Operative Part is to be signed by the secretary.

1. The Secretary must draft the reasoned judgment within 3 months at the latest.

2. The names of the participating judges must be specified in the judgment.

3. The originals of the judgments and dismissal orders must be signed by the President and the Secretary.

1. Judgments and decrees of dismissal are to be delivered to the parties, the Financial Department, the Cantonal Tax Administration, and the involved municipality, along with an indication of the permissible ordinary legal remedy.

2. The delivery of judgments and decrees of dismissal to the parties is to be made via registered mail.

3. Simultaneously with the judgment or the decree of dismissal, the parties must be returned the documents, provided they were not exclusively produced for the appeal or complaint procedure or need to be forwarded to other governmental agencies.

1. The Secretariat of the Tax Court maintains

a) a chronological register of the proceedings, which is categorized by types of taxes;

b) a subject register of the judgments.

1. The Secretariat maintains a yearly statistics report per calendar year on newly filed cases, cases resolved by judgment or disposition, and pending cases.

1. The Secretariat shall establish a case file for each proceeding. In it, individual documents shall be listed in a register and filed with numbered entries.

2. The Secretariat shall establish a record for each proceeding. It shall record the procedural steps, the evidence orders, the circulation of documents, and the dispositive part of the decision.

1. The Secretariat notifies the competent collection authority and the involved municipal communities of the receipt of each appeal and complaint, as well as the submission of a legal remedy against the decision of the Tax Court.

2. The head of the office drafts and signs initial procedural orders, as well as further procedural and evidentiary orders, following instructions from the President or the Secretary.

1. The Secretariat monitors the deadlines set during the proceedings and the circulation of files among the rapporteurs, members, and substitute judges.

2. The Secretariat is responsible for the issuance of evidentiary orders and judgments and facilitates communication with the parties.

3. Decisions may only be released to persons not involved in the proceedings if all information that could reveal the identity of the obligated party can be removed unless the obligated party consents to the full release.

1. The Tax Court annually submits a report on its activities to the Court Administration Commission for the attention of the Cantonal Council (§ 112 GO). The report presents statistical data on the concluded and pending cases.

2. The secretary drafts the report and submits it to the court for decision-making during the first quarter of the year.

1. The Tax Court annually publishes fundamental decisions.

2. The Tax Court publishes additional selected, legally binding judgments.

1. The Secretariat maintains a library. The Secretary decides, in agreement with the President, on the acquisition of books and journals.

2. The library primarily serves the Tax Court. It is also available to other courts in Solothurn and the legal services of the cantonal administration.

3. The library is available to Solothurn attorneys and other individuals who demonstrate a professional or scientific interest, to the extent that the needs of the users pursuant to paragraph 2 allow.

1. On expenses in the proceedings such as witness fees, expert opinions, or translation fees, the decision shall be made by the President.

2. The Secretary is responsible for expenses related to the purchase of materials and books for the Tax Court.

3. For all other expenses of the Tax Court, the President is responsible, insofar as superior law does not regulate jurisdiction otherwise.

1. The decision on media information is made by the President.

2. The information officer within the meaning of § 9 of the Information and Data Protection Act is the Secretary.

3. The Secretary is responsible for providing information to the staff of the Tax Court.

1. The regulation shall come into force on August 1, 2005. The right of objection by the Cantonal Council remains reserved.

2. With the entry into force of the rules of procedure, the rules of procedure of the Cantonal Tax Court dated March 14, 1988, shall be repealed.