SB.2000.00012 · Bankruptcy Sale Triggering Supplementary Wealth Tax Assessment (Verwaltungsgericht)

Legislator-Zusammenfassung

KI-generiert

The case concerned the assessment of supplementary wealth tax based on the disposition of real estate previously taxed at income value, following a bankruptcy in 1995 where the bankruptcy administration sold these properties in 1997. The court reasoned that the taxable event triggering the supplementary tax was the actual sale of the properties by the bankruptcy administration in 1997, not the initial declaration of bankruptcy, because the supplementary tax is a non-periodic property tax and thus constitutes a mass liability arising from the administration's action, leading to the rejection of the appeal.

Legislator-Regeste

Amtlich

Einschätzung 1997, ergänzende Vermögenssteuer | Zweckentfremdung; Massenverbindlichkeit X ging Mitte März 1995 Konkurs. Die Konkursverwaltung verkaufte seit 1977 zum Ertragswert besteuerte Grundstücke (Wiesland und Acker) im Jahr 1997. Die die ergänzende Vermögenssteuer (eV) auslösende Zweckentfremdung ist der Verkauf durch die Konkursverwaltung, und nicht der Zeitpunkt des Konkurses selbst. Die eV stellt als nicht periodenbezogene Objektsteuer deshalb eine Massenverbindlichkeit dar. Abweisung.

Schlagwörter

KI-generiert

Veranlagung der Vermögenssteuer Konkursmasse Steuerliche Vorschriften / Steuerrecht Liegenschaftssteuer Immobilienvermögen Wert der Umsätze

Zitierte Gesetzesbestimmungen

KI-generiert

Art. 240 SchKG

This provision is cited in the general context of the governing law, but it is not explicitly used in the final orders section.

Art. 262 SchKG

This provision is cited in the general context of the governing law, but it is not explicitly used in the final orders section.

§ 35 aStG

This provision is cited in the general context of the governing law, but it is not explicitly used in the final orders section (which is not fully provided, but based on the final order summary, only costs might apply if any). Assuming the overall decision is an 'Abweisung' (dismissal) and the cited norms pertain to the substantive review, I must check the dispositive. Since the provided text only shows the background and reasoning summary ending in 'Abweisung' without numbered orders, and only procedural/cost articles are used if substantive ones are not in the final order, I must infer based on the available rules hierarchy.

§ 36 aStG

This provision is cited in the general context of the governing law, but it is not explicitly used in the final orders section.

§ 36TER aStG

This provision is cited in the general context of the governing law, but it is not explicitly used in the final orders section.

§ 36bis aStG

This provision is cited in the general context of the governing law, but it is not explicitly used in the final orders section.

KI-generiert

SB.2012.00148

Supplementary Wealth Tax on Property Sale Valuation Dispute

SB.2023.00071

Supplementary Wealth Tax Assessment and Statute of Limitations on Land Use Change

SB.2010.00121

Taxpayer v. Tax Authority Regarding Supplementary Capital Gains Tax Assessment

Zentrale Rechtsfragen, extrahiert von Legislator

KI-generiert

§ 35 aStG

This provision is cited in the general context of the governing law, but it is not explicitly used in the final orders section (which is not fully provided, but based on the final order summary, only costs might apply if any). Assuming the overall decision is an 'Abweisung' (dismissal) and the cited norms pertain to the substantive review, I must check the dispositive. Since the provided text only shows the background and reasoning summary ending in 'Abweisung' without numbered orders, and only procedural/cost articles are used if substantive ones are not in the final order, I must infer based on the available rules hierarchy.

§ 36 aStG