661.11
STGLI
CH-BE
CH-BE
Art. 195 Steuergesetz (StG) - Voraussetzungen
Verfahren - Rechtsmittel - Rekurs
Art. 195 Steuergesetz (StG) · Voraussetzungen
1. Gegen Einspracheentscheide kann Rekurs an die Steuerrekurskommission erhoben werden.
2. Zum Rekurs befugt sind die steuerpflichtige Person, die Gemeinde, die kantonale Steuerverwaltung sowie im Quellensteuerverfahren die Schuldnerin oder der Schuldner der steuerbaren Leistung.
Gerichtsentscheide zu dieser Bestimmung (199)
100 2024 454 · be (Art. 195 ff. des Steuergesetzes vom 21. Mai 2000 [StG; BSG 661.11])
Taxpayer Appeal Against Income Reclassification Denied Due to Lack of Legally Protected Interest.
Cited as the basis for filing a recourse regarding cantonal taxes.
100 2024 141 · be (Art. 195 Abs. 2 StG i.V.m. Art. 86 und 65 VRPG)
Taxpayer Property Valuation Appeal for Incomplete Basement Apartment
Cited to establish the appellant's standing to appeal the decision on the official value.
100 2024 196 · be (Art. 195 Abs. 2 StG i.V.m. Art. 86 und Art. 65 VRPG)
Taxpayer Appeal on Property Gains Tax Assessment and Ownership Period Calculation
Cited to establish the appellant's standing to appeal the decision of the tax administration.
100 2024 196 · be (Art. 195 ff. StG)
Taxpayer Appeal on Property Gains Tax Assessment and Ownership Period Calculation
Cited to establish the jurisdiction of the Tax Appeals Commission regarding appeals against tax administration decisions on capital gains tax.
100 2024 414 · be (Art. 195 Abs. 2 StG)
Taxability of Share Sale of Real Estate Holding Company
Cited in conjunction with procedural rules to establish the applicant's standing to appeal.
100 2024 258 · be (Art. 195 Abs. 2 StG i.V.m. Art. 86 und 65 des Gesetzes vom 23. Mai 1989 über die Verwaltungsrechtspflege (VRPG; BSG 155.21))
Taxpayer Support Payment Deduction vs. Statutory Minimum Contribution
Cited to establish the admissibility and standing of the appeal before the Tax Appeals Commission.
100 2023 347 · be (Art. 195 Abs. 2 StG)
Taxpayers v. Tax Administration: Property Valuation and Deed Restriction Impact
Cited together with Art. 86 and 65 VRPG as the basis for admitting the appeal (procedural admission ground).
100 2023 347 · be (Art. 195 ff. StG)
Taxpayers v. Tax Administration: Property Valuation and Deed Restriction Impact
Cited as the basis for the jurisdiction of the Tax Appeals Commission to hear appeals against decisions of the Tax Administration concerning official valuation.
100 2023 474 · be (Art. 195 Abs. 2 StG i.V.m. Art. 86 und 65 des Gesetzes vom 23. Mai 1989 über die Verwaltungsrechtspflege [VRPG; BSG 155.21])
Property Valuation Appeal: Statutory Rate Versus Contractual Rate
Cited to confirm the appellant's standing and the admissibility of the appeal concerning the tax assessment decision.
100 2024 111 · be (Art. 195 Abs. 2 StG i.V.m. Art. 86 und 65 des Gesetzes vom 23. Mai 1989 über die Verwaltungsrechtspflege (VRPG; BSG 155.21))
Taxpayer Challenge to Bicycle Commuting Cost Deduction Limits
The court determined it had jurisdiction to hear the appeal based on these procedural provisions.
100 2024 279 · be (Art. 195 Abs. 2 StG)
Tax Assessment Appeal Regarding Late Documentation and Cost Allocation
Ground used to confirm the right of appeal for the appellants who did not succeed in the previous instance regarding cantonal taxes.
100 2023 234 · be (Art. 195 Abs. 2 StG)
Tax Assessment Appeal: Deductibility of Prior Period Tax Expenses
Cited to confirm the appellant's authority to appeal.
100 2023 234 · be (Art. 195 ff. StG)
Tax Assessment Appeal: Deductibility of Prior Period Tax Expenses
Cited as the basis for the admissibility of the appeal concerning cantonal taxes.
100 2023 386 · be (Art. 195 Abs. 2 StG)
Tax Appeal Commission Overturns Deemed Dividend Assessment in Shell Company Transaction Case
Cited to establish the legitimacy (standing) of the appellants to challenge the decision regarding cantonal taxes.
100 2023 386 · be (Art. 195 ff. des Steuergesetzes vom 21. Mai 2000 [StG; BSG 661.11])
Tax Appeal Commission Overturns Deemed Dividend Assessment in Shell Company Transaction Case
Cited as the procedural basis for appealing the cantonal tax decision.