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SB.2012.00071 • VG ZH SB.2012.00071 KI-generiert

Tax Appeal Dismissed Due to Lack of Legal Capacity

Geschäftsnummer SB.2012.00071
Gericht / Behörde
Rechtsordnung Schweiz · Kanton Zürich (CH-ZH)
Entscheiddatum
Ausgang Nichteintreten / Unzulässig (Inadmissible)
Originalquelle öffnen Entscheidsuche-Spiegel Maschinenlesbares Markdown (.md)

Legislator-Zusammenfassung

KI-generiert

The court dismissed an appeal concerning direct federal taxes for the years 2005-2008. The appellant, a legal entity, had its legal representation revoked and was declared incapable of acting. The court found that the appeal was inadmissible because the appellant was no longer properly represented, lacking the capacity to sue, and thus the proceedings had to be suspended.

Legislator-Regeste

KI-generiert

Art. 145 DBG, Art. 154 Abs. IIbis HRegV, Art. 35 Abs. I OR, Art. 707 OR, Art. 718 Abs. I OR, Art. 731b OR; Tax Appeal Dismissed Due to Lack of Legal Capacity: The appellant, a legal entity, had its legal representation revoked and was declared incapable of acting. The court found that the appeal was inadmissible because the appellant was no longer properly represented, lacking the capacity to sue, and thus the proceedings had to be suspended.

Schlagwörter

KI-generiert
Rechtsfähigkeit direkte Steuer juristische Person Steuerjustizbehörde Sistierung des Steuerbezugs gesetzliche Vertretung

Zitierte Gesetzesbestimmungen

KI-generiert
Art. 145 DBG
Cited as the legal basis for the court's decision to not enter into the case due to the incapacity of the legal entity.
Art. 154 Abs. IIbis HRegV
Cited as the legal basis for the court's decision to not enter into the case due to the incapacity of the legal entity.
Art. 35 Abs. I OR
Cited as the legal basis for the court's decision to not enter into the case due to the incapacity of the legal entity.
Art. 707 OR
Cited as the legal basis for the court's decision to not enter into the case due to the incapacity of the legal entity.
Art. 718 Abs. I OR
Cited as the legal basis for the court's decision to not enter into the case due to the incapacity of the legal entity.
Art. 731b OR
Cited as the legal basis for the court's decision to not enter into the case due to the incapacity of the legal entity.
Art. 54 ZGB
Cited as the legal basis for the court's decision to not enter into the case due to the incapacity of the legal entity.
KI-generiert
SB.2002.00036
Taxpayer Appeal on Lack of Proven Legal Capacity to Sue
SB.2012.00070
Corporation Tax Appeal Dismissed Due to Loss of Legal Capacity
SB.2010.00144
Appealability of Dismissal Decisions in Federal Tax Law
SB.2013.00062
Taxes Appeal Inadmissibility Due to Availability of Regular Appellate Recourse

Zentrale Rechtsfragen, extrahiert von Legislator

KI-generiert
Art. 731b OR

Cited as the legal basis for the court's decision to not enter into the case due to the incapacity of the legal entity.

Art. 154 Abs. IIbis HRegV

Cited as the legal basis for the court's decision to not enter into the case due to the incapacity of the legal entity.

Art. 145 DBG

Cited as the legal basis for the court's decision to not enter into the case due to the incapacity of the legal entity.

Art. 718 Abs. I OR

Cited as the legal basis for the court's decision to not enter into the case due to the incapacity of the legal entity.

Art. 35 Abs. I OR

Cited as the legal basis for the court's decision to not enter into the case due to the incapacity of the legal entity.

Art. 54 ZGB

Cited as the legal basis for the court's decision to not enter into the case due to the incapacity of the legal entity.

Art. 707 OR

Cited as the legal basis for the court's decision to not enter into the case due to the incapacity of the legal entity.

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Volltext

Verwaltungsgericht des Kantons Zürich: SB.2012.00071

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--- · --- · --- · Geschäftsnummer: · SB.2012.00071 · Entscheidart und -datum: · Endentscheid vom 31.10.2012 · Spruchkörper: · 2. Abteilung/Einzelrichter · Weiterzug: · Dieser Entscheid ist rechtskräftig. · Rechtsgebiet: · Steuerrecht · Betreff: · Direkte Bundessteuern (01.01.-31.12.2005, 01.01.-31.12.2006, 01.01.-31.12.2007, 01.01.-31.12.2008) · Siehe SB.2012.00070. · --- · Stichworte: · DEMISSION ERLÖSCHEN DER VOLLMACHT HANDLUNGSUNFÄHIGKEIT JURISTISCHE PERSON NICHTEINTRETEN ORGAN PROZESSFÄHIGKEIT SISTIERUNG VERTRETUNGSBEFUGNIS VERWALTUNGSRAT VOLLMACHT · Rechtsnormen: · Art. 145 DBG Art. 154 Abs. IIbis HRegV Art. 35 Abs. I OR Art. 707 OR Art. 718 Abs. I OR Art. 731b OR Art. 54 ZGB · Publikationen: · - keine - · Gewichtung: (1 von hoher / 5 von geringer Bedeutung) · Gewichtung: 3