661.11
STGLI
CH-BE
CH-BE
Art. 199 Steuergesetz (StG) - Rekursentscheid
Verfahren - Rechtsmittel - Rekurs
Art. 199 Steuergesetz (StG) · Rekursentscheid
Die Steuerrekurskommission entscheidet gestützt auf die Untersuchung über den Rekurs.
Sie kann alle Steuerfaktoren neu festsetzen und nach Anhören der steuerpflichtigen Person die Veranlagung auch zu deren Nachteil abändern.
Der Entscheid wird begründet und allen Adressaten des angefochtenen Entscheids eröffnet.
Gerichtsentscheide zu dieser Bestimmung (27)
100 2024 196 · be (Art. 199 Abs. 1 und 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. 199 Abs. 1 und Abs. 2 StG)
Taxpayer Appeal on Property Gains Tax Assessment and Ownership Period Calculation
Cited to confirm the Commission's authority to amend the assessment to the detriment of the appellant (reformatio in peius).
100 2024 210 · be (Art. 199 Abs. 2 StG)
Tax Appeal Dismissal Regarding Additional Support Costs for Mother's Care
Cited as the legal basis for altering the assessment to the detriment of the appellants (reformatio in peius) after hearing them.
100 2023 436 · be (Art. 199 Abs. 2 StG)
Estate Appeal of Property Valuation Upheld After Reassessment
Cited in the reasoning in relation to granting legal hearing before a reformatio in peius, which is a condition for its admissibility.
100 2024 76 · be (Art. 199 Abs. 1 und 2 StG)
Tax Assessment Upheld: Retroactive Disability Pension as Taxable Income
Cited in the context of why a reformatio in peius was avoided when confirming the assessment, despite a calculation difference.
100 2019 195 · be (Art. 199 Abs. 1 StG)
Taxpayer Appeal of Supplemental Assessment Denied Due to Inadequate Records and New Facts Discovered in Subsequent Audit
Cited as the basis allowing the court to amend the decision to the detriment of the appellant (reformatio in peius).
100 2022 159 · be (Art. 199 Abs. 2 StG)
Property Valuation Appeal Dismissed Despite Favorable Adjustments
Cited alongside Art. 198 Abs. 2 StG in relation to the power to alter the assessment to the detriment of the appellant (reformatio in peius).
100 2021 439 · be (Art. 199 Abs. 2 StG)
Taxpayer Appeal of 2020 Property Valuation Based on Building Type Ratings and Economic Age
Cited implicitly as the basis for the reformatio in peius which allowed the final amount to be higher than the one contested in the appeal.
100 2022 14 · be (Art. 199 Abs. 2 StG)
Taxpayer Appeal on Deemed Distribution from Below-Market Property Sale and *Reformatio in Peius*
Cited in the reasoning to justify the Commission's power to amend the assessment to the detriment of the appellant (reformatio in peius), which is the basis for dismissing the appeal/complaint.
100 2021 275 · be (Art. 199 Abs. 2 StG)
Taxation of Disability Insurance Back Payments and Alimony Proof
Cited in the reasoning regarding the Commission's authority to change the assessment to the detriment of the taxpayer (Reformatio in peius).
100 2020 30 · be (Art. 199 Abs. 2 StG)
Taxpayer Appeal Regarding Valuation of Agricultural Property Components
Cited because the court determined that a 'reformatio in peius' was permissible as the appellant was duly heard on the possibility of an adverse decision.
100 2019 188 · be (Art. 199 Abs. 1 und 2 StG)
Tax Evasion Penalty Multiplier Increase Upheld on Systematic Double-Booking of Expenses
This provision was cited as the basis for the court's power to modify the administrative decision to the detriment of the appellant ('reformatio in peius') regarding cantonal taxes.
100 2019 309 · be (Art. 199 Abs. 1 und 2 StG)
Tax Evasion Appeal Regarding Sub-Lease Rent Discrepancy and Fine Imposition
Cited as part of the basis granting the Court power to amend the decision to the detriment of the appellant ('reformatio in peius').
100 2019 313 · be (Art. 199 Abs. 1 und 2 StG)
Tax Evasion: Excessive Sublease Rent as Hidden Profit Distribution
Cited regarding the court's authority to modify the assessment to the taxpayer's disadvantage.
100 2019 247 · be (Art. 199 Abs. 1 und 2 StG)
Taxpayer v. Tax Authority (Hockey Player Expenses)
Cited in the reasoning regarding the non-application of reformatio in peius when confirming the decision.