661.11
STGLI
CH-BE
CH-BE
Art. 198 Steuergesetz (StG) - Rekursverfahren
Verfahren - Rechtsmittel - Rekurs
Art. 198 Steuergesetz (StG) · Rekursverfahren
Die Steuerrekurskommission fordert die kantonale Steuerverwaltung zur Stellungnahme und zur Übermittlung der Veranlagungsakten auf.
Im Rekursverfahren hat die Steuerrekurskommission die gleichen Befugnisse wie die kantonale Steuerverwaltung im Veranlagungsverfahren.
Einem Rückzug des Rekurses wird keine Folge gegeben, wenn nach den Umständen anzunehmen ist, dass der Einspracheentscheid unrichtig ist.
Gerichtsentscheide zu dieser Bestimmung (44)
100 2024 196 · be (Art. 166 i.V.m. Art. 198 StG)
Taxpayer Appeal on Property Gains Tax Assessment and Ownership Period Calculation
Cited in connection with the official investigation duty (Untersuchungsgrundsatz) regarding the facts.
100 2024 196 · be (Art. 198 Abs. 2 StG)
Taxpayer Appeal on Property Gains Tax Assessment and Ownership Period Calculation
Cited again confirming the Commission's power to amend the assessment to the detriment of the appellant (reformatio in peius).
100 2024 196 · be (Art. 198 Abs. 2 StG)
Taxpayer Appeal on Property Gains Tax Assessment and Ownership Period Calculation
Cited to confirm the Commission's powers are the same as the Cantonal Tax Administration during appeal proceedings.
100 2024 210 · be (Art. 198 Abs. 2 StG)
Tax Appeal Dismissal Regarding Additional Support Costs for Mother's Care
Cited as the legal basis allowing the Commission to alter the assessment to the detriment of the appellants (reformatio in peius) by striking the support deduction.
100 2023 436 · be (Art. 198 Abs. 2 StG)
Estate Appeal of Property Valuation Upheld After Reassessment
Cited in the reasoning to confirm that the Commission can review all elements of the assessment and modify the decision to the detriment of the appellant (reformatio in peius).
100 2023 436 · be (Art. 198 Abs. 3 StG)
Estate Appeal of Property Valuation Upheld After Reassessment
The court refused to grant the appeal withdrawal because the initial decision was deemed incorrect based on this provision.
100 2023 498 · be (Art. 198 Abs. 2 StG)
Taxpayer Vehicle Purchase Cost Deduction Denial for Disability Expenses
Cited in reasoning section 6, preceding the dispositive, confirming the Commission's full cognisance over factual and legal matters.
100 2023 235 · be (Art. 198 Abs. 2 StG)
Property Owner Valuation Appeal and Partial Reduction
Cited to establish the Commission's competence to review all elements of the valuation, not being bound by the parties' requests.
100 2023 360 · be (Art. 198 Abs. 2 StG)
Taxpayer Property Valuation Appeal 2020
Cited by implication as the basis allowing the Commission to review all elements of the valuation and not be bound by party requests, which justifies the factual findings leading to the partial success of the appeal in order 1.
100 2022 269 · be (Art. 198 Abs. 2 und 199 Abs. 2 StG)
Taxpayer Challenge to Estimated Assessment Upheld on Review
Cited as the basis for the Commission's authority to re-determine the tax assessment to the detriment of the appellant ('reformatio in peius').
100 2023 133 · be (Art. 198 Abs. 2 StG)
Tax Appeal Regarding Residential Complex Property Valuation for 2020
Cited to confirm that the Commission has the same powers as the tax administration in assessment and objection proceedings.
100 2023 148 · be (Art. 198 Abs. 2 StG)
Taxpayer Property Valuation Appeal (2020)
The decision affirms the commission's powers to review all elements of the valuation, which is an inherent aspect of partially granting the appeal.
100 2023 40 · be (Art. 198 Abs. 2 StG)
Tax Appeal: Valuation of Condominium Units Following 2020 Reassessment
Cited to confirm the Commission's competence to review all elements of the valuation, similar to the tax administration in previous stages.
100 2022 257 · be (art. 198, al. 2 LI)
Property Valuation Appeal and Right to be Heard Violation
Cited to confirm the Commission's competence to render a new decision on the merits of the evaluation.
100 2019 195 · be (Art. 198 Abs. 2 StG)
Taxpayer Appeal of Supplemental Assessment Denied Due to Inadequate Records and New Facts Discovered in Subsequent Audit
Cited implicitly as part of the basis for the court's extensive review power leading to the reformatio in peius, as the orders rely on the results of this review.