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SB.2008.00058 • VG ZH SB.2008.00058 KI-generiert

Tax Revision Appeal: Nullity of Final Tax Decision

Geschäftsnummer SB.2008.00058
Gericht / Behörde
Rechtsordnung Schweiz · Kanton Zürich (CH-ZH)
Entscheiddatum
Ausgang Abgewiesen (Dismissed)
Originalquelle öffnen Entscheidsuche-Spiegel Maschinenlesbares Markdown (.md)

Legislator-Zusammenfassung

KI-generiert

The case concerns an appeal against a tax decision for direct federal taxes of 2004 and 2005, with the central issue being the nullity and revision of the decision. The court ruled that a formal request for revision of a final and legally binding tax decision is only permissible under the strictly defined grounds outlined in the relevant tax law provisions, and the mere disagreement with the established facts or legal assessment, without meeting those specific grounds, is insufficient to warrant a revision or declare the original decision void.

Legislator-Regeste

KI-generiert

Art. 8 BV, Art. 9 BV, Art. 83 Abs. I DBG, Art. 90 Abs. I DBG, Art. 147 DBG, Art. 168 Abs. I DBG; Tax Revision Appeal: Nullity of Final Tax Decision: The court ruled that a formal request for revision of a final and legally binding tax decision is only permissible under the strictly defined grounds outlined in the relevant tax law provisions, and the mere disagreement with the established facts or legal assessment, without meeting those specific grounds, is insufficient to warrant a revision or declare the original decision void.

Schlagwörter

KI-generiert
Revision der Steuerveranlagung direkte Steuer Revisionsgründe Versäumnis des Steuerpflichtigen Besteuerungsgrundlage Teilentscheid Direkte Bundessteuer 2004 (1.11. - 31.12.) und 2005 | vgl. SB.2008.00057

Zitierte Gesetzesbestimmungen

KI-generiert
Art. 8 BV
This provision was not explicitly cited in the final orders.
Art. 9 BV
This provision was not explicitly cited in the final orders.
Art. 83 Abs. I DBG
This provision was not explicitly cited in the final orders.
Art. 90 Abs. I DBG
This provision, relating to the inadmissibility of the revision request, was not explicitly cited in the final orders.
Art. 147 DBG
Used as the basis for dismissing the appeal concerning the 2004 direct federal tax (partial period).
Art. 168 Abs. I DBG
Used as the basis for dismissing the appeal concerning the 2005 direct federal tax.
KI-generiert
SB.2010.00144
Appealability of Dismissal Decisions in Federal Tax Law
SB.2011.00139
Federal Tax Provisional Ruling Appeal Dismissal
SB.2010.00021
Federal Tax Assessment Appeal Due to Lack of Cash Books
RT170068
Appeal on Provisional Attachment for Federal Taxes (2005-2006)

Zentrale Rechtsfragen, extrahiert von Legislator

KI-generiert
Art. 168 Abs. I DBG

Used as the basis for dismissing the appeal concerning the 2005 direct federal tax.

Art. 147 DBG

Used as the basis for dismissing the appeal concerning the 2004 direct federal tax (partial period).

Art. 90 Abs. I DBG

This provision, relating to the inadmissibility of the revision request, was not explicitly cited in the final orders.

Art. 83 Abs. I DBG

This provision was not explicitly cited in the final orders.

Art. 9 BV

This provision was not explicitly cited in the final orders.

Art. 8 BV

This provision was not explicitly cited in the final orders.

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Volltext

Verwaltungsgericht des Kantons Zürich: SB.2008.00058

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Druckansicht

--- · --- · --- · Geschäftsnummer: · SB.2008.00058 · Entscheidart und -datum: · Endentscheid vom 17.09.2008 · Spruchkörper: · 2. Abteilung/2. Kammer · Weiterzug: · Dieser Entscheid ist rechtskräftig. · Rechtsgebiet: · Steuerrecht · Betreff: · Direkte Bundessteuer 2004 (1.11. - 31.12.) und 2005 · vgl. SB.2008.00057 · --- · Stichworte: · NICHTIGKEIT REVISION REVISIONSGRÜNDE · Rechtsnormen: · Art. 8 BV Art. 9 BV Art. 83 Abs. I DBG Art. 90 Abs. I DBG Art. 147 DBG Art. 168 Abs. I DBG · Publikationen: · - keine - · Gewichtung: (1 von hoher / 5 von geringer Bedeutung) · Gewichtung: 3