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SR.2001.00016 • VG ZH SR.2001.00016 KI-generiert

Tax Seizure Includes Fines, Interest, and Costs

Geschäftsnummer SR.2001.00016
Gericht / Behörde
Rechtsordnung Schweiz · Kanton Zürich (CH-ZH)
Entscheiddatum
Ausgang Gutgeheissen (Allowed)
Originalquelle öffnen Entscheidsuche-Spiegel Maschinenlesbares Markdown (.md)

Legislator-Zusammenfassung

KI-generiert

This case concerns the seizure of assets to secure tax liabilities. The court determined that the seizure of presumed fines, back taxes interest, and collection costs is permissible alongside the seizure of the back taxes themselves. The court reasoned that these additional amounts are ancillary to the primary tax liability and thus can be secured through the same legal means as the tax itself.

Legislator-Regeste

Amtlich

Steuersicherung | Die Sicherstellung von mutmasslich geschuldeten Bussen, Zinsen auf der Nachsteuer und Bezugskosten ist ebenso zulässig wie die Sicherstellung der Nachsteuer selbst.

Schlagwörter

KI-generiert
Nachsteuern Steuerbezug Festsetzung der Busse Unschuldsvermutung Pfändung von Guthaben Kostenauflage

Zitierte Gesetzesbestimmungen

KI-generiert
Art. 6 lit. II EMRK
This provision is listed under 'Rechtsnormen' and pertains to the presumption of innocence, implying it was considered in the court's assessment of the tax security measures.
Art. 68 SchKG
II EMRK Art. 68 SchKG § 160 lit.
§ 174 StG
This provision is cited in the title of the decision and describes the subject matter of the legal dispute, indicating it was central to the court's ruling on tax security.
§ 181 lit. I StG
This provision is listed under 'Rechtsnormen' and is likely used as a basis for the court's decision regarding the permissibility of securing taxes, interest, and costs.
§ 182 lit. I StG
This provision is listed under 'Rechtsnormen' and is likely used as a basis for the court's decision regarding the permissibility of securing taxes, interest, and costs.
§ 68 SchKG
This provision is listed under 'Rechtsnormen' and relates to enforcement, suggesting it was applied in the context of tax security measures.
§ 160 lit. I StG
This provision is listed under 'Rechtsnormen' and likely relates to the scope or procedure of tax security measures, influencing the court's decision.
§ 260 lit. III StG
This provision is listed under 'Rechtsnormen' and may pertain to appeals or specific procedural aspects related to tax matters, potentially affecting the final orders.
KI-generiert
SR.2015.00011
Tax Evasion and Asset Seizure Upheld
PS210055
Tax Seizure Challenge and Asset Release Dispute
PS210060
Tax Authority Seizure of Pension, Bank Account, and Real Estate Partially Overturned Due to Sufficiency of Bank Funds
PS150057
State Tax Authority v. Taxpayer (Asset Seizure for Unpaid Fines)

Zentrale Rechtsfragen, extrahiert von Legislator

KI-generiert
§ 174 StG

This provision is cited in the title of the decision and describes the subject matter of the legal dispute, indicating it was central to the court's ruling on tax security.

§ 181 lit. I StG

This provision is listed under 'Rechtsnormen' and is likely used as a basis for the court's decision regarding the permissibility of securing taxes, interest, and costs.

§ 182 lit. I StG

This provision is listed under 'Rechtsnormen' and is likely used as a basis for the court's decision regarding the permissibility of securing taxes, interest, and costs.

§ 68 SchKG

This provision is listed under 'Rechtsnormen' and relates to enforcement, suggesting it was applied in the context of tax security measures.

Art. 6 lit. II EMRK

This provision is listed under 'Rechtsnormen' and pertains to the presumption of innocence, implying it was considered in the court's assessment of the tax security measures.

§ 160 lit. I StG

This provision is listed under 'Rechtsnormen' and likely relates to the scope or procedure of tax security measures, influencing the court's decision.

§ 260 lit. III StG

This provision is listed under 'Rechtsnormen' and may pertain to appeals or specific procedural aspects related to tax matters, potentially affecting the final orders.

§ 83 StPO

This provision is listed under 'Rechtsnormen' and concerns criminal procedure, suggesting it was relevant for procedural aspects of the tax security case.

§ 52 VO StG

This provision is listed under 'Rechtsnormen' and likely relates to procedural regulations for tax matters, influencing the court's ruling.

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Volltext

Verwaltungsgericht des Kantons Zürich: SR.2001.00016

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--- · --- · --- · Geschäftsnummer: · SR.2001.00016 · Entscheidart und -datum: · Endentscheid vom 24.10.2001 · Spruchkörper: · 2. Abteilung/2. Kammer · Weiterzug: · Dieser Entscheid ist rechtskräftig. · Rechtsgebiet: · Steuerrecht · Betreff: · Steuersicherung · Die Sicherstellung von mutmasslich geschuldeten Bussen, Zinsen auf der Nachsteuer und Bezugskosten ist ebenso zulässig wie die Sicherstellung der Nachsteuer selbst. · --- · Stichworte: · AKZESSORIUM ARRESTBEFEHL BESCHLAGNAHME GERICHTSGEBÜHR SICHERUNG, STEUERBEZUG UND STEUERERLASS UNSCHULDSVERMUTUNG · Rechtsnormen: · Art. 6 lit. II EMRK Art. 68 SchKG § 160 lit. I StG § 174 StG § 181 lit. I StG § 182 lit. I StG § 260 lit. III StG § 83 StPO § 52 VO StG · Publikationen: · - keine - · Gewichtung: (1 von hoher / 5 von geringer Bedeutung) · Gewichtung: 3