SB.2011.00136 · Appeal Regarding Denial of Tax Remission Due to Gambling Losses (Verwaltungsgericht)

Legislator-Zusammenfassung

KI-generiert

The case concerns an appeal against the denial of a tax remission related to supplementary tax assessments, where the appellant's financial hardship stemmed from substantial losses incurred through gambling shortly before and after the resolution of the supplementary tax and penalty proceedings. The court reasoned that while self-culpability does not automatically preclude a tax remission, it must be considered in the decision-making process; despite the minimal monthly income overage determined by the tax authority, the appellant failed to adequately dispute it and instead argued for a higher income, leading the court to uphold the denial of remission as justifiable given the appellant's gross negligence in squandering assets through gambling, thereby affirming the lower authority's decision.

Legislator-Regeste

Amtlich

Steuererlass (Nachsteuern) | Steuererlass trotz Selbstverschulden? Ein Selbstverschulden schliesst einen Steuererlass zwar nicht aus, wird aber bei der Entscheidung berücksichtigt (E. 2.3). Die von der Finanzdirektion ermittelte monatliche Überdeckung von Fr. 112.- ist zwar gering, wird aber vom Pflichtigen nicht substanziiert bestritten. Im Übrigen geht der Pflichtige vor Verwaltungsgericht von einem höheren Monatseinkommen aus als die Finanzdirektion (E. 3.3). In Anbetracht des grobfahrlässigen Verhaltens des Pflichtigen - er verlor sein Vermögen kurz vor und nach Erledigung des Nachsteuer- und Bussenverfahrens durch Glücksspiel - erscheint eine Verweigerung des Steuererlasses als vertretbar (E. 3.4). Abweisung.

Schlagwörter

KI-generiert

Steuererlass Steuerveranlagungsverfahren Steuerbehörde schwerer Härtefall finanzieller Verlust Ergänzende Bestimmungen und Schlussbestimmungen

Zitierte Gesetzesbestimmungen

KI-generiert

Art. 83 lit. m BGG

This provision is cited in the 'Rechtsnormen' section but is not explicitly referenced in the dispositive orders, and thus cannot be confirmed as the main ground for the final verdict based solely on the provided text structure.

Art. 8 BV

This provision is cited in the 'Rechtsnormen' section but is not explicitly referenced in the dispositive orders, and thus cannot be confirmed as the main ground for the final verdict based solely on the provided text structure.

Art. 127 Abs. II BV

This provision is cited in the 'Rechtsnormen' section but is not explicitly referenced in the dispositive orders, and thus cannot be confirmed as the main ground for the final verdict based solely on the provided text structure.

Art. 92 Abs. I SchKG

This provision is cited in the 'Rechtsnormen' section but is not explicitly referenced in the dispositive orders, and thus cannot be confirmed as the main ground for the final verdict based solely on the provided text structure.

Art. 93 SchKG

This provision is cited in the 'Rechtsnormen' section but is not explicitly referenced in the dispositive orders, and thus cannot be confirmed as the main ground for the final verdict based solely on the provided text structure.

§ 183 StG

This provision is cited in the 'Rechtsnormen' section but is not explicitly referenced in the dispositive orders, and thus cannot be confirmed as the main ground for the final verdict based solely on the provided text structure.

§ 260 Abs. III StG

This provision is cited in the 'Rechtsnormen' section but is not explicitly referenced in the dispositive orders, and thus cannot be confirmed as the main ground for the final verdict based solely on the provided text structure.

KI-generiert

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