Incapacitated board members do not release from procedural obligations

A company had submitted an objection to the tax office late and had not provided any evidence. The reason given was the partial incapacity to work of a member of the board of directors. The Federal Supreme Court dismissed the appeal: The partial incapacity lasted two years, during which time the company would have had sufficient opportunity to organise itself accordingly. (Source: BGE 9C_729/2023 of 30.8.24)