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SB.2011.00139 • VG ZH SB.2011.00139 KI-generiert

Federal Tax Appeal Regarding Justification for Discretionary Assessment

Geschäftsnummer SB.2011.00139
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 direct federal tax for 2008. The appellant argued that the tax authority failed to provide sufficient justification for its assessment, particularly concerning the use of an "experience value" (Erfahrungswert) and a discretionary assessment (Ermessensveranlagung). The court found that while a discretionary assessment requires justification, the appellant had not demonstrated a "reparable disadvantage" (nicht wiedergutzumachender Nachteil) that would necessitate quashing the decision based on a violation of their right to be heard. Therefore, the appeal was rejected.

Legislator-Regeste

KI-generiert

Art. 93 Abs. I BGG, Art. 29 Abs. II BV, Art. 140 Abs. III DBG, Art. 142 Abs. IV DBG; Federal Tax Appeal Regarding Justification for Discretionary Assessment: The appellant argued that the tax authority failed to provide sufficient justification for its assessment, particularly concerning the use of an "experience value" (Erfahrungswert) and a discretionary assessment (Ermessensveranlagung). The court found that while a discretionary assessment requires justification, the appellant had not demonstrated a "reparable disadvantage" (nicht wiedergutzumachender Nachteil) that would necessitate quashing the decision based on a violation of their right to be heard. Therefore, the appeal was rejected.

Schlagwörter

KI-generiert
Zwischenentscheid Steuerveranlagungen direkte Steuer Steuerbehörde Veranlagung nach Ermessen Vorentscheid über Steuerpflicht Direkte Bundessteuer 2008 | siehe SB.2011.00138

Zitierte Gesetzesbestimmungen

KI-generiert
Art. 93 Abs. I BGG
Used to declare the appeal inadmissible because it was against an interlocutory decision.
Art. 29 Abs. II BV
Guarantees the right to be heard and was cited in relation to the decision-making process.
Art. 140 Abs. III DBG
Deals with discretionary tax assessments and was applied in the context of the tax ruling.
Art. 142 Abs. IV DBG
Pertains to the non-rectification of tax assessments and was relevant to the final decision.
KI-generiert
SR.2011.00016
Supplementary Tax Assessment and Scope of Tax Authority Review
SR.2014.00001
Taxpayer Appeal of Supplementary Assessment Lacking Substantial Reasoning
SB.2008.00094
Federal Direct Tax Assessment Appeal Upheld
SR.2009.00008
Appeal Against Discretionary Tax Assessment Due to Inadequate Cash Book

Zentrale Rechtsfragen, extrahiert von Legislator

KI-generiert
Art. 93 Abs. I BGG

Used to declare the appeal inadmissible because it was against an interlocutory decision.

Art. 29 Abs. II BV

Guarantees the right to be heard and was cited in relation to the decision-making process.

Art. 140 Abs. III DBG

Deals with discretionary tax assessments and was applied in the context of the tax ruling.

Art. 142 Abs. IV DBG

Pertains to the non-rectification of tax assessments and was relevant to the final decision.

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Volltext

Verwaltungsgericht des Kantons Zürich: SB.2011.00139

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Druckansicht

--- · --- · --- · Geschäftsnummer: · SB.2011.00139 · Entscheidart und -datum: · Endentscheid vom 18.04.2012 · Spruchkörper: · 2. Abteilung/Einzelrichter · Weiterzug: · Dieser Entscheid ist rechtskräftig. · Rechtsgebiet: · Steuerrecht · Betreff: · Direkte Bundessteuer 2008 · siehe SB.2011.00138 · --- · Stichworte: · BEGRÜNDUNGSPFLICHT ERFAHRUNGSWERT ERMESSENSVERANLAGUNG NICHT WIEDERGUTZUMACHENDER NACHTEIL RECHTLICHES GEHÖR RÜCKWEISUNGSENTSCHEID ZWISCHENENTSCHEID · Rechtsnormen: · Art. 93 Abs. I BGG Art. 29 Abs. II BV Art. 140 Abs. III DBG Art. 142 Abs. IV DBG · Publikationen: · - keine - · Gewichtung: (1 von hoher / 5 von geringer Bedeutung) · Gewichtung: 3