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SB.2008.00112 • VG ZH SB.2008.00112 KI-generiert

Tax Objection Deadline Restoration Refused Due to Subjective New Evidence

Geschäftsnummer SB.2008.00112
Gericht / Behörde
Rechtsordnung Schweiz · Kanton Zürich (CH-ZH)
Entscheiddatum
Ausgang Abgewiesen (Dismissed)
Originalquelle öffnen Entscheidsuche-Spiegel Maschinenlesbares Markdown (.md)

Legislator-Zusammenfassung

KI-generiert

The appellant sought the restoration of the deadlines for filing objections and revision requests concerning direct federal taxes for the years 2001 and 2002, alleging over-taxation due to new facts, specifically a private expert opinion, after the initial objection period had lapsed. The court reasoned that the requirement for the restoration of a missed deadline necessitates demonstrating a valid reason for non-observance, which must be immediately presented and proven, and that the discovered private expert opinion, which only offered a subjective assessment, did not constitute a new, objectively verifiable fact sufficient to warrant the retroactive restoration of the objection deadline, nor did it meet the strict legal criteria for a ground for revision to overturn the tax assessments.

Legislator-Regeste

KI-generiert

Art. 130 Abs. II DBG, Art. 132 Abs. I DBG, Art. 133 Abs. III DBG, Art. 140 Abs. IV DBG, Art. 147 Abs. I lit. a DBG, Art. 148 DBG; Tax Objection Deadline Restoration Refused Due to Subjective New Evidence: The court reasoned that the requirement for the restoration of a missed deadline necessitates demonstrating a valid reason for non-observance, which must be immediately presented and proven, and that the discovered private expert opinion, which only offered a subjective assessment, did not constitute a new, objectively verifiable fact sufficient to warrant the retroactive restoration of the objection deadline, nor did it meet the strict legal criteria for a ground for revision to overturn the tax assessments.

Schlagwörter

KI-generiert
Wiederherstellung der versäumten Frist Revisionsgründe Revision der Steuerveranlagung Steuerverfahren Rechtsgutachten verspätete Einwendungen

Zitierte Gesetzesbestimmungen

KI-generiert
Art. 130 Abs. II DBG
It is one of the legal provisions cited in the dispositive regarding the substantive review framework.
Art. 132 Abs. I DBG
It is one of the legal provisions cited in the dispositive regarding the substantive review framework.
Art. 133 Abs. III DBG
It is one of the legal provisions cited in the dispositive regarding the substantive review framework.
Art. 140 Abs. IV DBG
It is one of the legal provisions cited in the dispositive regarding the procedural framework.
Art. 147 Abs. I lit. a DBG
It is the legal basis cited in the dispositive for rejecting the revision request.
Art. 148 DBG
It is the legal basis cited in the dispositive concerning the general procedure for revision.
KI-generiert
SB.2009.00001
Taxpayer's Appeal Deadline Restoration Denied
SB.2025.00024
Tax Objection Deadline Reinstatement Appeal Dismissed
SB.2019.00049
Tax Assessment Objection Deadline Restoration Appeal
SB.2001.00070
Taxpayer and Representative Fault Bars Reinstatement of Objection Deadline

Zentrale Rechtsfragen, extrahiert von Legislator

KI-generiert
Art. 147 Abs. I lit. a DBG

It is the legal basis cited in the dispositive for rejecting the revision request.

Art. 148 DBG

It is the legal basis cited in the dispositive concerning the general procedure for revision.

Art. 130 Abs. II DBG

It is one of the legal provisions cited in the dispositive regarding the substantive review framework.

Art. 132 Abs. I DBG

It is one of the legal provisions cited in the dispositive regarding the substantive review framework.

Art. 133 Abs. III DBG

It is one of the legal provisions cited in the dispositive regarding the substantive review framework.

Art. 140 Abs. IV DBG

It is one of the legal provisions cited in the dispositive regarding the procedural framework.

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Volltext

Verwaltungsgericht des Kantons Zürich: SB.2008.00112

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Druckansicht

--- · --- · --- · Geschäftsnummer: · SB.2008.00112 · Entscheidart und -datum: · Endentscheid vom 08.07.2009 · Spruchkörper: · 2. Abteilung/2. Kammer · Weiterzug: · Dieser Entscheid ist rechtskräftig. · Rechtsgebiet: · Steuerrecht · Betreff: · Direkte Bundessteuer 2001 und 2002 (Fristwiederherstellung/Revision) · vgl. SB.2008.00111 · --- · Stichworte: · ANTIZIPIERTE BEWEISWÜRDIGUNG BEWEISLAST EINSPRACHE EINSPRACHEFRIST ERMESSENSEINSCHÄTZUNG FRISTWIEDERHERSTELLUNG FRISTWIEDERHERSTELLUNGSGESUCH FRISTWIEDERHERSTELLUNGSGRÜNDE HINDERUNGSGRUND NEUE TATSACHE PRIVATGUTACHTEN REVISIONSBEGEHREN REVISIONSFRIST REVISIONSGRÜNDE ÜBERBESTEUERUNG ÜBERGESETZLICHER REVISIONSGRUND · Rechtsnormen: · Art. 130 Abs. II DBG Art. 132 Abs. I DBG Art. 133 Abs. III DBG Art. 140 Abs. IV DBG Art. 147 Abs. I lit. a DBG Art. 148 DBG · Publikationen: · - keine - · Gewichtung: (1 von hoher / 5 von geringer Bedeutung) · Gewichtung: 4