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SB.2013.00068 • VG ZH SB.2013.00068 KI-generiert

Second Instance Review of Federal Tax Assessment and Procedural Prerequisites

Geschäftsnummer SB.2013.00068
Gericht / Behörde
Rechtsordnung Schweiz · Kanton Zürich (CH-ZH)
Entscheiddatum
Ausgang Nichteintreten / Unzulässig (Inadmissible)
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Legislator-Zusammenfassung

KI-generiert

The case concerned a direct federal tax assessment for a specific fiscal year, which was brought for a second instance review. The court addressed the legal prerequisites for issuing an assessment notice and the proper exercise of discretionary power, particularly in the context of a procedural relationship that included a previous warning. The court ultimately decided not to enter a judgment, a decision that was not appealed further to the Federal Supreme Court, implicitly finding that the initial administrative procedures or the grounds for the appeal did not warrant a substantive ruling on the merits of the tax assessment itself under the relevant federal tax law articles and procedural codes.

Legislator-Regeste

KI-generiert

Art. 130 Abs. 2 DBG, Art. 132 Abs. 3 DBG, Art. 133 Abs. 1 DBG, § 138 Abs. 3 lit. a ZPO, § 71 VRG, § 4 VRG; Second Instance Review of Federal Tax Assessment and Procedural Prerequisites: The court addressed the legal prerequisites for issuing an assessment notice and the proper exercise of discretionary power, particularly in the context of a procedural relationship that included a previous warning. The court ultimately decided not to enter a judgment, a decision that was not appealed further to the Federal Supreme Court, implicitly finding that the initial administrative procedures or the grounds for the appeal did not warrant a substantive ruling on the merits of the tax assessment itself under the relevant federal tax law articles and procedural codes.

Schlagwörter

KI-generiert
Steuerveranlagungen direkte Steuer Steuerrecht Verfahrensüberprüfung Bewertungsmodalitäten Beurteilungsspielraum Direkte Bundessteuer 01.01.-31.12.201 (2. Rechtsgang) | siehe SB.2013.00067

Zitierte Gesetzesbestimmungen

KI-generiert
Art. 130 Abs. 2 DBG
This article is cited in connection with the final decision regarding the direct federal tax.
Art. 132 Abs. 3 DBG
This article is cited in connection with the final decision regarding the direct federal tax.
Art. 133 Abs. 1 DBG
This article is cited as the basis for the final decision regarding the direct federal tax.
§ 138 Abs. 3 lit. a ZPO
This procedural rule is cited regarding the disposition of the case.
§ 71 VRG
This procedural rule is cited regarding the disposition of the case.
§ 4 VRG
This procedural rule is cited regarding the disposition of the case.
KI-generiert
SB.2008.00094
Federal Direct Tax Assessment Appeal Upheld
SB.2015.00128
Tax Assessment Procedural Consequences and Taxpayer Duties
SB.2012.00051
Tax Assessment Discretionary Power Review
SR.2011.00016
Supplementary Tax Assessment and Scope of Tax Authority Review

Zentrale Rechtsfragen, extrahiert von Legislator

KI-generiert
Art. 133 Abs. 1 DBG

This article is cited as the basis for the final decision regarding the direct federal tax.

Art. 130 Abs. 2 DBG

This article is cited in connection with the final decision regarding the direct federal tax.

Art. 132 Abs. 3 DBG

This article is cited in connection with the final decision regarding the direct federal tax.

§ 138 Abs. 3 lit. a ZPO

This procedural rule is cited regarding the disposition of the case.

§ 71 VRG

This procedural rule is cited regarding the disposition of the case.

§ 4 VRG

This procedural rule is cited regarding the disposition of the case.

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Volltext

Verwaltungsgericht des Kantons Zürich: SB.2013.00068

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--- · --- · --- · Geschäftsnummer: · SB.2013.00068 · Entscheidart und -datum: · Endentscheid vom 22.01.2014 · Spruchkörper: · 2. Abteilung/Einzelrichter · Weiterzug: · Das Bundesgericht ist auf eine Beschwerde in öffentlich-rechtlichen Angelegenheiten gegen diesen Entscheid am 06.03.2014 nicht eingetreten. · Rechtsgebiet: · Steuerrecht · Betreff: · Direkte Bundessteuer 01.01.-31.12.201 (2. Rechtsgang) · siehe SB.2013.00067 · --- · Stichworte: · BEGRÜNDUNG EINSCHÄTZUNG MAHNUNG NICHTEINTRETEN PFLICHTGEMÄSSES ERMESSEN PROZESSRECHTSVERHÄLTNIS · Rechtsnormen: · Art. 130 Abs. 2 DBG Art. 132 Abs. 3 DBG Art. 133 Abs. 1 DBG § 4 VRG § 71 VRG § 138 Abs. 3 lit. a ZPO · Publikationen: · - keine - · Gewichtung: (1 von hoher / 5 von geringer Bedeutung) · Gewichtung: 4