Taxpayer Appeal of Income Estimation Based on Bookkeeping Deficiencies
Schweiz · Kanton Zürich (CH-ZH)
Legislator-Zusammenfassung
KI-generiertA self-employed individual appealed a tax assessment for the 2009 and 2010 direct federal taxes, challenging the tax authority's discretionary estimation of income due to perceived deficiencies in bookkeeping records. The court ruled that while the tax authority is entitled to make an estimate when proper bookkeeping is lacking, this estimation must remain within the bounds of what is objectively reasonable and avoid obvious inaccuracies; however, since the appellant failed to sufficiently substantiate the accuracy of their submitted figures against the authority's concerns, the initial discretionary assessment, which was not demonstrably arbitrary, would be upheld.
Legislator-Regeste
KI-generiertArt. 18 DBG, Art. 27 DBG, Art. 58 DBG, Art. 123 DBG, Art. 125 DBG, Art. 126 DBG; Taxpayer Appeal of Income Estimation Based on Bookkeeping Deficiencies: The court ruled that while the tax authority is entitled to make an estimate when proper bookkeeping is lacking, this estimation must remain within the bounds of what is objectively reasonable and avoid obvious inaccuracies; however, since the appellant failed to sufficiently substantiate the accuracy of their submitted figures against the authority's concerns, the initial discretionary assessment, which was not demonstrably arbitrary, would be upheld.
Schlagwörter
KI-generiertZitierte Gesetzesbestimmungen
KI-generiertVerwandte Entscheide
KI-generiertZentrale Rechtsfragen, extrahiert von Legislator
KI-generiertThis provision is cited in the dispositive for the order regarding the partial acceptance of the appeal concerning the tax period 2010.
This provision is cited in the dispositive for the order regarding the rejection of the appeal concerning the tax period 2009.
This provision is cited in the dispositive regarding the costs for the partial success of the appeal.
This provision is cited in the dispositive regarding the allocation of costs for the appeal.
Volltext
Verwaltungsgericht des Kantons Zürich: SB.2014.00034
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Druckansicht
--- · --- · --- · Geschäftsnummer: · SB.2014.00034 · Entscheidart und -datum: · Endentscheid vom 17.12.2014 · Spruchkörper: · 2. Abteilung/2. Kammer · Weiterzug: · Dieser Entscheid ist rechtskräftig. · Rechtsgebiet: · Steuerrecht · Betreff: · Direkte Bundessteuer 2009 und 2010 · siehe SB.2014.00033 · --- · Stichworte: · DIFFERENZ ERMESSENSEINSCHÄTZUNG OFFENSICHTLICHE UNRICHTIGKEIT ORDNUNGSGEMÄSSE BUCHHALTUNG SELBSTÄNDIG ERWERBENDE · Rechtsnormen: · Art. 18 DBG Art. 27 DBG Art. 58 DBG Art. 123 DBG Art. 125 DBG Art. 126 DBG Art. 130 DBG Art. 131 DBG Art. 132 DBG Art. 142 DBG Art. 144 DBG Art. 145 DBG Art. 957 OR · Publikationen: · - keine - · Gewichtung: (1 von hoher / 5 von geringer Bedeutung) · Gewichtung: 4