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SB.2010.00028 • VG ZH SB.2010.00028 KI-generiert

Tax Remission Denial for Student Hardship

Geschäftsnummer SB.2010.00028
Gericht / Behörde
Rechtsordnung Schweiz · Kanton Zürich (CH-ZH)
Entscheiddatum
Ausgang Abgewiesen (Dismissed)
Originalquelle öffnen Entscheidsuche-Spiegel Maschinenlesbares Markdown (.md)

Legislator-Zusammenfassung

KI-generiert

The court considered an appeal regarding a refusal to grant a tax remission for state and municipal income taxes for the year 2008, where the taxpayer sought relief due to financial hardship incurred after starting studies. The court reasoned that while personal income taxes are generally eligible for remission, the economic situation arising from pursuing studies does not constitute a hardship justifying tax relief, leading to the dismissal of the appeal.

Legislator-Regeste

Amtlich

Steuererlass (Staats- und Gemeindesteuern 2008) | Steuererlass Personalsteuern sind grundsätzlich erlassfähig (E. 5.1). Die infolge Aufnahme eines Studiums entstandene wirtschaftliche Situation stellt keine erlassbegründende Notlage dar (E. 5.2). Abweisung.

Schlagwörter

KI-generiert
Steuererlass finanzielle Notlage Steuer vom Einkommen Gemeindesteuern Rahmenbeschluss Wirtschaftsrecht

Zitierte Gesetzesbestimmungen

KI-generiert
Art. 83 lit. m BGG
This provision is listed under 'Rechtsnormen' (Legal norms) and is likely the basis for the final decision regarding the tax relief appeal, though its specific application is in the reasoning.
Art. 29a BV
This constitutional provision is listed under 'Rechtsnormen' and pertains to the general legal framework relevant to the decision.
Art. 127 Abs. II BV
This constitutional provision is listed under 'Rechtsnormen' and pertains to the general legal framework relevant to the decision.
§ 148 Abs. III StG
This cantonal tax law provision is listed under 'Rechtsnormen' and pertains to the general legal framework relevant to the decision.
§ 183 StG
This cantonal tax law provision is listed under 'Rechtsnormen' and pertains to the general legal framework relevant to the decision.
§ 185 Abs. III StG
This cantonal tax law provision is listed under 'Rechtsnormen' and pertains to the general legal framework relevant to the decision.
§ 185 Abs. ii StG
This cantonal tax law provision is listed under 'Rechtsnormen' and pertains to the general legal framework relevant to the decision.
§ 186 Abs. III StG
This cantonal tax law provision is listed under 'Rechtsnormen' and pertains to the general legal framework relevant to the decision.
KI-generiert
SB.2023.00127
Tax Remission Refusal Appeal Upheld
SB.2011.00115
Tax Remission Denial Due to Prior Payment
SB.2017.00028
Tax Reduction Denial for Financial Hardship
SB.2021.00125
Tax Remission Denial Upheld for Failure to Pay When Able

Zentrale Rechtsfragen, extrahiert von Legislator

KI-generiert
Art. 83 lit. m BGG

This provision is listed under 'Rechtsnormen' (Legal norms) and is likely the basis for the final decision regarding the tax relief appeal, though its specific application is in the reasoning.

Art. 29a BV

This constitutional provision is listed under 'Rechtsnormen' and pertains to the general legal framework relevant to the decision.

Art. 127 Abs. II BV

This constitutional provision is listed under 'Rechtsnormen' and pertains to the general legal framework relevant to the decision.

§ 148 Abs. III StG

This cantonal tax law provision is listed under 'Rechtsnormen' and pertains to the general legal framework relevant to the decision.

§ 183 StG

This cantonal tax law provision is listed under 'Rechtsnormen' and pertains to the general legal framework relevant to the decision.

§ 185 Abs. III StG

This cantonal tax law provision is listed under 'Rechtsnormen' and pertains to the general legal framework relevant to the decision.

§ 185 Abs. ii StG

This cantonal tax law provision is listed under 'Rechtsnormen' and pertains to the general legal framework relevant to the decision.

§ 186 Abs. III StG

This cantonal tax law provision is listed under 'Rechtsnormen' and pertains to the general legal framework relevant to the decision.

§ 186 Abs. ii StG

This cantonal tax law provision is listed under 'Rechtsnormen' and pertains to the general legal framework relevant to the decision.

§ 199 StG

This cantonal tax law provision is listed under 'Rechtsnormen' and pertains to the general legal framework relevant to the decision.

§ 200 StG

This cantonal tax law provision is listed under 'Rechtsnormen' and pertains to the general legal framework relevant to the decision.

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Volltext

Verwaltungsgericht des Kantons Zürich: SB.2010.00028

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Druckansicht

--- · --- · --- · Geschäftsnummer: · SB.2010.00028 · Entscheidart und -datum: · Endentscheid vom 01.09.2010 · Spruchkörper: · 2. Abteilung/Einzelrichter · Weiterzug: · Dieser Entscheid ist rechtskräftig. · Rechtsgebiet: · Steuerrecht · Betreff: · Steuererlass (Staats- und Gemeindesteuern 2008) · Steuererlass Personalsteuern sind grundsätzlich erlassfähig (E. 5.1). Die infolge Aufnahme eines Studiums entstandene wirtschaftliche Situation stellt keine erlassbegründende Notlage dar (E. 5.2). Abweisung. · --- · Stichworte: · ALLGEMEINHEIT DER BESTEUERUNG EXISTENZMINIMUM PERSONALSTEUERN STEUERERLASS · Rechtsnormen: · Art. 83 lit. m BGG Art. 29a BV Art. 127 Abs. II BV § 148 Abs. III StG § 183 StG § 185 Abs. III StG § 185 Abs. ii StG § 186 Abs. III StG § 186 Abs. ii StG § 199 StG § 200 StG · Publikationen: · - keine - · Gewichtung: (1 von hoher / 5 von geringer Bedeutung) · Gewichtung: 3