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SB.2013.00080 • VG ZH SB.2013.00080 KI-generiert

Taxpayer Appeal of 2009 Expatriate Expense Deductions

Geschäftsnummer SB.2013.00080
Gericht / Behörde
Rechtsordnung Schweiz · Kanton Zürich (CH-ZH)
Entscheiddatum
Ausgang Abgewiesen (Dismissed)
Originalquelle öffnen Entscheidsuche-Spiegel Maschinenlesbares Markdown (.md)

Legislator-Zusammenfassung

KI-generiert

The case concerns a taxpayer appealing the direct federal tax assessment for 2009 regarding disallowed deductions for expatriate professional expenses, specifically noting the reliance on a previous related decision. The court upheld the assessment by reasoning that the burden of proof for expatriate costs, including school fees, must be sufficiently met by the taxpayer, and that the claimed retrospective application of regulations or reliance on prior practice (trust protection) did not justify overriding the established legal requirements for deducting such expenses related to employment abroad.

Legislator-Regeste

KI-generiert

§ 1 Abs. I lit. a ExpaV, § 1 Abs. I lit. b ExpaV, § 1 Abs. III ExpaV, § 2 Abs. 2 lit. b ExpaV, § 2 Abs. II ExpaV, § 2 Abs. II lit. b ExpaV; Taxpayer Appeal of 2009 Expatriate Expense Deductions: The court upheld the assessment by reasoning that the burden of proof for expatriate costs, including school fees, must be sufficiently met by the taxpayer, and that the claimed retrospective application of regulations or reliance on prior practice (trust protection) did not justify overriding the established legal requirements for deducting such expenses related to employment abroad.

Schlagwörter

KI-generiert
Unkostenabzug Expatriate Steuerveranlagungen Beweislast der steuerpflichtigen Person direkte Steuer Anwaltskosten Direkte Bundessteuer 2009 | Siehe SB.2013.00079.

Zitierte Gesetzesbestimmungen

KI-generiert
§ 1 Abs. I lit. a ExpaV
This provision is cited in the dispositive part concerning the deduction of expatriate costs (school costs).
§ 1 Abs. I lit. b ExpaV
This provision is cited in the dispositive part concerning the deduction of expatriate costs (school costs).
§ 1 Abs. III ExpaV
This provision is cited in the dispositive part concerning the assessment of expatriate costs.
§ 2 Abs. 2 lit. b ExpaV
This provision is cited in the dispositive part concerning the assessment of expatriate costs.
§ 2 Abs. II ExpaV
This provision is cited in the dispositive part concerning the assessment of expatriate costs.
§ 2 Abs. II lit. b ExpaV
This provision is cited in the dispositive part concerning the assessment of expatriate costs.
§ 2 Abs. II lit. c ExpaV
This provision is cited in the dispositive part concerning the assessment of expatriate costs.
KI-generiert
SB.2013.00079
Tax Deduction Appeal for Expatriate Assignment Duration
ST.2010.169
Taxpayer Appeal: Deductibility of Employer-Provided Accommodation Expenses Abroad
2010
Taxpayer Appeal: Deductibility of Employer-Provided Accommodation Expenses Abroad

Zentrale Rechtsfragen, extrahiert von Legislator

KI-generiert
§ 1 Abs. I lit. a ExpaV

This provision is cited in the dispositive part concerning the deduction of expatriate costs (school costs).

§ 1 Abs. I lit. b ExpaV

This provision is cited in the dispositive part concerning the deduction of expatriate costs (school costs).

§ 1 Abs. III ExpaV

This provision is cited in the dispositive part concerning the assessment of expatriate costs.

§ 2 Abs. 2 lit. b ExpaV

This provision is cited in the dispositive part concerning the assessment of expatriate costs.

§ 2 Abs. II ExpaV

This provision is cited in the dispositive part concerning the assessment of expatriate costs.

§ 2 Abs. II lit. b ExpaV

This provision is cited in the dispositive part concerning the assessment of expatriate costs.

§ 2 Abs. II lit. c ExpaV

This provision is cited in the dispositive part concerning the assessment of expatriate costs.

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Volltext

Verwaltungsgericht des Kantons Zürich: SB.2013.00080

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Druckansicht

--- · --- · --- · Geschäftsnummer: · SB.2013.00080 · Entscheidart und -datum: · Endentscheid vom 02.04.2014 · Spruchkörper: · 2. Abteilung/2. Kammer · Weiterzug: · Dieser Entscheid ist rechtskräftig. · Rechtsgebiet: · Steuerrecht · Betreff: · Direkte Bundessteuer 2009 · Siehe SB.2013.00079. · --- · Stichworte: · BERUFSKOSTEN BEWEISLAST ENTSENDUNG EXPATRIATES RÜCKWIRKUNG SCHULKOSTEN ÜBRIGES ZUR EINKOMMENSTEUER VERTRAUENSSCHUTZ · Rechtsnormen: · § 1 Abs. I lit. a ExpaV § 1 Abs. I lit. b ExpaV § 1 Abs. III ExpaV § 2 Abs. 2 lit. b ExpaV § 2 Abs. II ExpaV § 2 Abs. II lit. b ExpaV § 2 Abs. II lit. c ExpaV · Publikationen: · - keine - · Gewichtung: (1 von hoher / 5 von geringer Bedeutung) · Gewichtung: 3