661.11
STGLI
CH-BE
CH-BE
Art. 151 Steuergesetz (StG) - Subsidiäres Recht
Verfahren - Verfahrensgrundsätze
Art. 151 Steuergesetz (StG) · Subsidiäres Recht
1. Soweit dieses Gesetz nichts Abweichendes bestimmt, richtet sich das Verfahren einschliesslich des Rechtsmittelverfahrens nach dem Gesetz vom 23. Mai 1989 über die Verwaltungsrechtspflege (VRPG)[50].
Gerichtsentscheide zu dieser Bestimmung (538)
100 2020 266 · be (Art. 151 StG)
Bern Wealth Tax Brake vs. Prohibition of Detriment for Non-Residents
Cited in conjunction with procedural rules for imposing costs on the appellants.
100 2022 22 · be (Art. 151 StG)
Bern Taxpayer Challenges Cantonal Wealth Tax Cap Calculation Based on Worldwide Assets
Cited in relation to cost rules for the proceedings before the Administrative Court.
100 2023 227 · be (Art. 151 StG i.V.m. Art. 108 Abs. 1 VRPG)
Taxpayers' Appeal for Timeliness of 2018 Tax Appeal Denied Due to Missed Statutory Deadline
Cited as the basis for imposing court costs on the appellants due to the outcome of the case (non-entry of appeal).
100 2023 227 · be (Art. 151 StG i.V.m. Art. 108 Abs. 3 und Art. 104 VRPG)
Taxpayers' Appeal for Timeliness of 2018 Tax Appeal Denied Due to Missed Statutory Deadline
Cited as the basis for not awarding party costs for the cantonal/communal tax procedure.
100 2018 228 · be (Art. 151 StG i.V.m. Art. 108 Abs. 1 VRPG)
Taxation of Payment Received for Waiving Pre-emption Right
Cited in the dispositive to impose court costs on the appellants because the appeals were dismissed.
100 2018 228 · be (Art. 151 StG i.V.m. Art. 108 Abs. 3 und Art. 104 Abs. 3 VRPG)
Taxation of Payment Received for Waiving Pre-emption Right
Cited in the dispositive regarding the non-awarding of party costs.
100 2018 222 · be (Art. 151 StG)
German Cross-Border Worker Entitled to Refund of Excessive Withholding Tax Despite Expiration of Tariff Correction Deadline
Cited in the dispositive regarding the handling of court costs for both tax matters.
100 2019 12 · be (Art. 151 StG i.V.m. Art. 108 Abs. 1 VRPG)
Tax Representative Penalized for Aiding Tax Evasion Despite Claim of Joint Voluntary Disclosure
Cited as the basis for rendering the appellant liable for the costs of the proceedings before the Administrative Court regarding the cantonal and communal taxes.
100 2017 275 · be (Art. 151 StG)
Share Sale as Real Estate Transfer Taxable Event
Cited as the basis for ordering the appellant to pay the costs of the proceedings before the Administrative Court.
100 2017 209 · be (Art. 151 StG)
Taxpayer's Attempt to Cancel Subsequent Real Estate Gains Tax Demand Denied Due to Stringent Claim Requirements
Cited in the dispositive as the basis for obligating the losing parties to pay the procedural costs before the Administrative Court.
100 2016 104 · be (Art. 151 StG)
Taxpayer Challenge to Tax Domicile Duration During UN Peacekeeping Deployment
Cited in the final orders for the applicability of court costs.
100 2016 302 · be (Art. 151 StG)
Corporate Taxpayer v. Tax Authorities on Loss Carryforward Period After Change in Fiscal Year
Cited in Order 3a and 4a regarding the non-levy of costs for the administrative court proceedings and the prior decision of the Tax Appeals Commission, respectively.
100 2016 302 · be (Art. 151 StG)
Corporate Taxpayer v. Tax Authorities on Loss Carryforward Period After Change in Fiscal Year
Cited in Order 4a regarding the non-levy of costs for the prior proceedings before the Tax Appeals Commission.
100 2016 302 · be (Art. 200 Abs. 1 i.V.m. Art. 151 StG)
Corporate Taxpayer v. Tax Authorities on Loss Carryforward Period After Change in Fiscal Year
Cited in Order 4a regarding the non-levy of costs for the proceedings before the Tax Appeals Commission, contingent on the outcome of the administrative court proceedings.
100 2016 110 · be (Art. 151 StG)
Tax Residency Dispute: Swiss Expat Fails to Prove Shift of Center of Life Interests to Bhutan
Cited in the dispositive regarding the imposition of court costs for the cantonal and communal taxes.