641.51
ASTGLIAUT
CH
CH
Art. 19 Automobilsteuergesetz (AStG) - Nachforderung und Rückzahlung der Steuer
AStG
Art. 19 AStG · Nachforderung und Rückzahlung der Steuer
Hat die Steuerbehörde eine geschuldete Steuer irrtümlich nicht oder zu niedrig oder einen rückerstatteten Steuerbetrag zu hoch festgesetzt, so fordert sie den Betrag innerhalb eines Jahres nach Eröffnung der Verfügung nach.
Wird bei einer amtlichen Prüfung der Steuerveranlagung innerhalb eines Jahres festgestellt, dass eine Steuer zu Unrecht erhoben worden ist, so wird der zuviel bezahlte Steuerbetrag von Amtes wegen rückerstattet.
Gerichtsentscheide zu dieser Bestimmung (24)
SB.2003.00023 · zh (§ 19 aStG)
D Portfolio Management Tax Case
This provision forms the basis for the court's decision regarding the taxability of the payments received, leading to the partial granting of the appeal concerning income realization.
SR.2006.00020 · zh (§ 19 lit. c aStG)
Taxability of Nominal Value Increase Following Downstream Merger
This provision, along with others, formed the basis for the final order regarding the taxation of asset income.
SB.2005.00027 · zh (§ 19 lit. b aStG)
Foreign Exchange Trading Losses as Self-Employed Activity
This provision is listed under 'Rechtsnormen' in the header, which often summarizes the operative law, and the case deals with the nature of the taxpayer's activity, which is governed by this section.
SB.2002.00092 · zh (§ 19 lit. c aStG)
Tax Treatment of Redemption Proceeds from No-Par-Value Shares in Foreign Company
This provision is cited in the subject line as part of the substantive legal basis for the decision regarding capital repayment and income tax.
A 02 60 1 · lu (§ 19 Abs. 1 Ziff. 7 aStG)
Tax Avoidance Through Immediate Pension Withdrawal for Real Estate Purchase
Cited as the cantonal counterpart regarding the taxation of lump-sum payments from occupational benefits.
SB.2002.00059 · zh (§ 19 lit. b aStG)
Tax Treatment of Self-Provisions and Offsetting in Sole Proprietorship Accounting
This provision forms the legal basis for the court's finding regarding the allowability of setting off provisions.
SB.2001.00038 · zh (§ 19 lit. c aStG)
Employer Contributions as Imputed Income to Shareholder-Director
This provision concerns the deduction of contributions to supplementary pension plans, which is central to the dispute regarding the disallowance of employer contributions.
SB.2001.00060 · zh (§ 19 lit. c aStG)
Taxability of Interest on Real Estate Transfers
This provision is the basis for taxing interest payments related to the transfer of real estate as income from the property.
SB.2000.00056 · zh (§ 19 Ingress aStG)
Foundation Payment Taxation Dispute
This provision defines extraordinary income, which is the central issue regarding the qualification of the payment received.
SB.2000.00013 · zh (§ 19 lit. c aStG)
Tax Treatment of Securities Contribution into Controlled Holding Company Without Controlling Interest
This provision, concerning the double taxation assurance via participation rights, is related to the court's finding that the contribution remains tax-free.
SB.2000.00019 · zh (§ 19 lit. c aStG)
Securities Transfer Taxability and Material Participation in Holding Company Restructuring
Cited as the central legal norm whose economic purpose (securing double taxation relief) is discussed in relation to the 'transposition'.
SB.2000.00022 · zh (§ 19 ingress aStG)
Taxable Capital Gain on Share Acquisition via Holding Company
Applied to determine taxable income from the acquisition of shares in a company.
SB.2000.00022 · zh (§ 19 lit. c aStG)
Taxable Capital Gain on Share Acquisition via Holding Company
Applied to determine taxable income from the acquisition of shares in a company.
SB.1999.00057 · zh (§ 19 lit. i aStG)
Taxation of Lump-Sum Retirement Benefits Upon Residency Change
This provision likely formed the main ground for the dismissal concerning the taxation of the capital benefit.
SB.1999.00057 · zh (§ 19 lit. i aStG)
Taxation of Lump-Sum Retirement Benefits and Residency Status
This provision is cited regarding the taxation framework for capital benefits.