641.10
STGLTLTB
CH
CH
Art. 39 Bundesgesetz vom 27. Juni 1973 über die Stempelabgaben (StG) - ...
StG; Fünfter Abschnitt: Behörden und Verfahren; B. Verfahren; III. Einsprache
Art. 39 StG · ...
Verfügungen und Entscheide der ESTV können innert 30 Tagen nach der Eröffnung mit Einsprache angefochten werden.
Die Einsprache ist schriftlich bei der ESTV einzureichen; sie hat einen bestimmten Antrag zu enthalten und die zu seiner Begründung dienenden Tatsachen anzugeben.
Ist gültig Einsprache erhoben worden, so hat die ESTV die Verfügung oder den Entscheid ohne Bindung an die gestellten Anträge zu überprüfen.
Das Einspracheverfahren ist trotz Rückzug der Einsprache weiterzuführen, wenn Anhaltspunkte dafür vorliegen, dass die Verfügung oder der Entscheid dem Gesetz nicht entspricht.
Der Einspracheentscheid ist zu begründen und hat eine Rechtsmittelbelehrung zu enthalten.
Gerichtsentscheide zu dieser Bestimmung (236)
SGSTA.2015.20 · so (§ 39 Abs. 3 StG)
Renovation Costs as Deductible Maintenance Versus Capital Improvement
This provision regulates the deduction of maintenance costs for real estate in the cantonal tax law and is cited as a basis for the joint handling of the appeal and complaint regarding deductible costs.
SB.2007.00097 · zh (§ 39 Abs. I StG)
Tax Valuation of Unlisted Shares: Arms-Length Transaction Standard
Cited in the decision's legal norms section, implying its use in the substantive reasoning leading to the final order.
AGVE.2008.66 · ag (§ 39 Abs. 2 StG)
Deductibility of Property Maintenance Costs for New Owners and Retroactive Application of Legal Interpretations
This provision regulates which expenses related to real estate can be deducted from income.
AGVE.2008.66 · ag (§ 39 Abs. 3 StG)
Deductibility of Property Maintenance Costs for New Owners and Retroactive Application of Legal Interpretations
This provision governs when maintenance costs can be claimed by a new owner, especially in the case of a neglected property.
AGVE.2006.25 · ag (§ 39 Abs. 3 StG)
Deductible Property Maintenance Costs and the Dumont Practice
Cited concerning the deductibility of maintenance costs by new owners.
AGVE.2006.25 · ag (§ 39 StG)
Deductible Property Maintenance Costs and the Dumont Practice
Cited as the legal basis for deducting property maintenance costs.
AGVE.2006.25 · ag (§ 39 StG)
Deductible Maintenance vs. Capital Improvements
Regulates the deductibility of property maintenance costs.
SB.2002.00082 · zh (§ 39 StG)
Cantonal Tax Office Bound by Oral Agreement on Asset Valuation for Wealth Tax
This provision is implicitly the basis for the decision regarding the determination of the asset tax value, as the court confirmed the 100% adoption of the individual market value.
SGSTA.1998.53 · so (StG § 39 Abs. 3 StG)
Taxpayer Challenge to Property Maintenance Deduction Restrictions
The provision is cited as the superior legal standard against which the cantonal ordinance was measured, allowing for the deduction of maintenance costs.
100 2024 196 · be (Art. 39 Abs. 1 Bst. a StG)
Taxpayer Appeal on Property Gains Tax Assessment and Ownership Period Calculation
Cited as the rule excluding certain costs (living expenses) from deductibility.
SB.2024.00074 · zh (§ 39 Abs. I StG)
Tax Valuation of Unlisted Shares Dispute
This provision is cited in the list of legal norms as a potential applicable legal standard.
SB.2024.00046 · zh (§ 39 Abs. I StG)
Taxpayer's Professional Activity and Share Valuation for Tax Purposes
Applies to the assessment of wealth tax.
3.RV.2024.2 · ag (§ 39 Abs. 2 Satz 1 StG)
Taxpayers Denied Deduction for Pond Demolition as Maintenance, Awarded Partial Deduction for Bomb Shelter Repairs
Cited as the legal basis for deducting maintenance costs for private property.
ST.2024.53 · zh (§ 39 Abs. 1 StG)
Tax Appeal Regarding Wealth Tax Valuation of Holding Company Based on Subsidiary's Hidden Reserves
Used as the cantonal equivalent of Art. 14 Abs. 1 StHG, governing the valuation of assets at market value for direct taxes.
I.1.2023.195.196 · sg (Art. 39 Abs. 1 StG)
Taxpayer Lodging Deductions vs. Reasonable Commuting Standard
This provision defines deductible professional expenses for the cantonal taxes, relevant to the outcome of the appeal regarding cantonal taxes.