668.11
BSTVOIFD
CH-BE
CH-BE
Art. 9 Verordnung über den Vollzug der direkten Bundessteuer (BStV)
Rechtsmittel
Art. 9 Verordnung über den Vollzug der direkten Bundessteuer (BStV)
1. Das Rechtsmittelverfahren richtet sich nach Artikel 140 ff. DBG sowie nach dem Gesetz vom 23. November 1999 über die Steuerrekurskommission (StRKG).
2. Die Steuerrekurskommission beurteilt bis zum Steuerjahr 2000 als einzige kantonale Instanz die Beschwerden, für die sie nach Bundesrecht zuständig ist.
3. Gegen Entscheide der Steuerrekurskommission kann ab dem Steuerjahr 2001 beim Verwaltungsgericht Beschwerde nach Artikel 145 DBG erhoben werden.
Gerichtsentscheide zu dieser Bestimmung (82)
100 2025 14 · be (art. 145 LIFD en relation avec l'art. 9, al. 3 OIFD)
Tax Appeal Inadmissibility Upheld Due to Late Filing Despite Health Claims
Cited in dispositive order No. 5 for the deadline to appeal the decision concerning direct federal tax.
100 2024 331 · be (Art. 9 Abs. 3 BStV)
Taxpayer Appeal on Cessation of Suspension of Tax Proceedings
Cited in the dispositive section (Order 5) regarding the deadline for filing a subsequent appeal to the Administrative Court for direct federal tax.
100 2024 454 · be (Art. 9 der Verordnung vom 18. Oktober 2000 über den Vollzug der direkten Bundessteuer [BStV; BSG 668.11])
Taxpayer Appeal Against Income Reclassification Denied Due to Lack of Legally Protected Interest.
Cited in connection with Art. 140 DBG regarding the right to appeal the decision on direct federal tax.
100 2023 443 · be (Art. 145 DBG i.V.m. Art. 9 Abs. 3 BStV)
Appeal Against Tax Assessment Due to Defective Cash Book and Procedural Error
Cited regarding the deadline and formal requirements for the appeal submission to the Administrative Court concerning direct federal tax.
100 2023 423 · be (Art. 145 DBG i.V.m. Art. 9 Abs. 3 BStV)
Tax Evasion: Double Deduction of Business Expenses
Cited in the instructions for filing a further appeal to the Cantonal Administrative Court regarding direct federal tax.
100 2023 178 · be (Art. 9 BStV)
Taxpayer's Attempt to Revise Final 2016 Assessment Based on Subsequent Profits and Arrears Rejected
Cited as the procedural rule governing the time limit and submission requirements for appeal to the Cantonal Administrative Court regarding direct federal tax (point 6).
100 2023 337 · be (Art. 9 Abs. 3 BStV)
Tax Evasion Appeal Regarding Undisclosed Alimony
Cited in the reasoning regarding the procedural rules for appeal against the decision concerning direct federal tax.
100 2022 407 · be (Art. 9 Abs. 3 BStV)
Foundation Tax Exemption Revocation for Commercial Activity
Cited in conjunction with Art. 145 DBG to specify the deadline for appealing the decision regarding direct federal tax.
100 2022 407 · be (Art. 9 der Verordnung vom 18. Oktober 2000 über den Vollzug der direkten Bundessteuer [BStV; BSG 668.11])
Foundation Tax Exemption Revocation for Commercial Activity
Cited in conjunction with Art. 140 DBG to establish the competence of the Tax Appeals Commission regarding federal tax.
100 2022 290 · be (Art. 9 BStV)
Tax Provision for Warranty Risks of Joint Venture Upheld
Cited in the explanation of the procedural requirements for appealing the decision regarding direct federal tax.
100 2022 290 · be (Art. 9 der Verordnung vom 18. Oktober 2000 über den Vollzug der direkten Bundessteuer [BStV; BSG 668.11])
Tax Provision for Warranty Risks of Joint Venture Upheld
Cited in conjunction with DBG to establish jurisdiction.
100 2020 416 · be (Art. 145 DBG i.V.m. Art. 9 Abs. 3 BStV)
Taxpayer Appeal of Late Filing Penalties and Increased Fines on Judicial Review
Cited in Order 11 regarding the deadline and procedure for appealing the decision on direct federal tax to the Cantonal Administrative Court.
100 2022 264 · be (Art. 9 Abs. 3 BStV)
Taxpayer Loss Deduction Appeal Regarding Trading Classification
Cited as the procedural rule governing the appeal deadline to the Cantonal Administrative Court for direct federal tax.
100 2022 285 · be (Art. 9 Abs. 3 BStV)
Property Owner Appeal of 2020 Official Property Valuation
Cited in conjunction with Art. 145 DBG regarding the deadline and procedure for appealing the decision concerning direct federal taxes to the Cantonal Administrative Court.
100 2022 338 · be (Art. 9 der Verordnung vom 18. Oktober 2000 über den Vollzug der direkten Bundessteuer [BStV; BSG 668.11])
Taxpayer v. Tax Administration: Child Support Deduction and Cumulation of Social Deductions
Cited in the reasoning regarding the jurisdiction to handle the federal direct tax appeal and in order 5 regarding the appeal procedure for the federal direct tax.