Art. 73 : Verwaltungsrechtspflegegesetz (VRG)

SB.2020.00101 · zh (§ 73 VRG)

Taxpayer v. Tax Authority: Principal Residence Status and Replacement Purchase Intent for Tax Deferral

This provision is cited in relation to the costs associated with the case.

SB.2013.00128 · zh (§ 73 VRG)

Tax Assessment Appeal Procedural Jurisdiction

This provision on the administrative procedure law was cited in relation to the applicable recourse instance.

SB.2009.00007 · zh (§ 73 VRG)

Tax Reminder Letter Appealability in Procedural Interim Disposition

The appeal was dismissed based on this provision, which concerns the non-appealability of interim measures like reminders (Mahnungen) that do not cause irreparable harm.

SB.2009.00007 · zh (§ 73 VRG)

Tax Reminders Appealability During Investigation Phase

This provision is implicitly the basis for the decision to dismiss the appeal, as the court relies on the procedural nature of the challenged reminders (Mahnungen) which are not independently appealable under the relevant procedural rules for tax law.

SB.2013.00128 · zh (§ 73 VRG)

Tax Residency Appeals Not for Tax Appeals Court, but Finance Directorate

It is cited as the general provision for appeals.