642.11
DBGLIFD
CH
CH
Art. 142 Bundesgesetz vom 14. Dezember 1990 über die direkte Bundessteuer (DBG) - Verfahren
DBG; Fünfter Teil: Verfahrensrecht; Fünfter Titel: Beschwerdeverfahren; 1. Kapitel: Vor kantonaler Steuerrekurskommission
Art. 142 DBG · Verfahren
Die kantonale Steuerrekurskommission fordert die Veranlagungsbehörde zur Stellungnahme und zur Übermittlung der Veranlagungsakten auf. Sie gibt auch der kantonalen Verwaltung für die direkte Bundessteuer und der ESTV Gelegenheit zur Stellungnahme.
Wird die Beschwerde von der kantonalen Verwaltung für die direkte Bundessteuer oder von der ESTV eingereicht, so erhält der Steuerpflichtige Gelegenheit zur Stellungnahme.
Enthält die von einer Behörde eingereichte Stellungnahme zur Beschwerde des Steuerpflichtigen neue Tatsachen oder Gesichtspunkte, so erhält der Steuerpflichtige Gelegenheit, sich auch dazu zu äussern.
Im Beschwerdeverfahren hat die Steuerrekurskommission die gleichen Befugnisse wie die Veranlagungsbehörde im Veranlagungsverfahren.
Die Akteneinsicht des Steuerpflichtigen richtet sich nach Artikel 114.
Gerichtsentscheide zu dieser Bestimmung (327)
A 2024 34 · zg (Art. 142 Abs. 4 DBG)
Taxation of Pension Capital Upheld Against Sovereign-Denial Challenge
This provision, along with others, confirms the court's duty to establish the facts ex officio.
80.2024.129 · ti (art. 142 cpv. 4 LIFD)
Taxpayer Challenge to Imputed Rental Value and Dependent Deduction
Cited in the reasoning section regarding the powers of the Court in appeal review, although the primary order is procedural (annulment and remand).
100 2024 210 · be (Art. 142 Abs. 4 DBG)
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.
A 2023 1 · zg (Art. 142 Abs. 4 DBG)
Taxpayer v. Tax Authority: Transfer Pricing and Periodicity of Taxation
Cited in the reasoning regarding the court's duty to establish facts ex officio for federal direct tax, but not in the dispositive orders.
100 2023 498 · be (Art. 142 Abs. 4 DBG)
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 for the federal direct tax.
604 2024 128 · fr (Art. 142 al. 4 LIFD)
Taxpayer Objection to Default Assessment Dismissed for Insufficient Substantiation
Although cited in the reasoning for the scope of review, this article was not explicitly mentioned in orders 1 or 2, which only confirm the prior decision.
530.24.3 · bl (Art. 142 Abs. 4 DBG)
Taxpayer's Underutilization Deduction for Residence Allowed
This provision grants the tax court the same powers as the assessing authority, allowing it to determine facts, freely assess evidence, and decide based on its investigations, which was used to re-evaluate the number of rooms.
A/3653/2023 · ge (Art. 142 al. 4 LIFD)
Child-Care Deduction and Loss of Family Dependency Exceeding Threshold
Cited in the reasoning section explaining the court's jurisdiction regarding tax determination, which underpins the final orders.
A 2024 3 · zg (Art. 142 Abs. 4 DBG)
Company v. Tax Authority: Tax Assessment Challenge Based on Sovereign Citizen Arguments
Cited to establish the court's duty to establish facts ex officio for direct federal taxes.
A 2023 11 · zg (Art. 142 Abs. 4 DBG)
Appeal Against Dismissal of Untimely Tax Objection
Cited regarding the finding of facts by the court (ex officio) in direct federal tax matters.
FI.2023.0013 · vd (art. 142 al. 4 LIFD)
Taxpayers v. Tax Authority: Home Office Deduction Dispute
Cited to confirm that the rules on maintenance cost deduction apply before the appeal authorities.
FI.2022.0067 · vd (art. 142 al. 4 LIFD)
Taxpayers' Appeal Against Ex Officio Tax Assessment Upheld Due to Failure to Cooperate and Insufficient Evidence of Waived Salary Income
Cited in the reasoning concerning the administrative investigation mandate (inquisitorial principle).
FI.2022.0067 · vd (art. 145 al. 2 en relation avec l'art. art. 142 al. 4 LIFD)
Taxpayers' Appeal Against Ex Officio Tax Assessment Upheld Due to Failure to Cooperate and Insufficient Evidence of Waived Salary Income
Cited in the reasoning concerning the administrative investigation mandate (inquisitorial principle).
100 2019 195 · be (Art. 142 Abs. 4 DBG)
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.
A 2021 26 · gr (Art. 142 Abs. 4 DBG)
Tax Assessment Upheld Despite Share Value Dispute Due to Poor Accounting
Cited by the court in its reasoning regarding the scope of the administrative court's powers, which is relevant context but not explicitly cited in the final orders (the dispositive orders 1-5 are the focus).