642.11
DBGLIFD
CH
CH
Art. 147 Bundesgesetz vom 14. Dezember 1990 über die direkte Bundessteuer (DBG) - Gründe
DBG; Fünfter Teil: Verfahrensrecht; Sechster Titel: Änderung rechtskräftiger Verfügungen und Entscheide; 1. Kapitel: Revision
Art. 147 DBG · Gründe
Eine rechtskräftige Verfügung oder ein rechtskräftiger Entscheid kann auf Antrag oder von Amtes wegen zugunsten des Steuerpflichtigen revidiert werden: a. wenn erhebliche Tatsachen oder entscheidende Beweismittel entdeckt werden; b. wenn die erkennende Behörde erhebliche Tatsachen oder entscheidende Beweismittel, die ihr bekannt waren oder bekannt sein mussten, ausser acht gelassen oder in anderer Weise wesentliche Verfahrensgrundsätze verletzt hat; c. wenn ein Verbrechen oder ein Vergehen die Verfügung oder den Entscheid beeinflusst hat.
Die Revision ist ausgeschlossen, wenn der Antragsteller als Revisionsgrund vorbringt, was er bei der ihm zumutbaren Sorgfalt schon im ordentlichen Verfahren hätte geltend machen können.
Die Revision bundesgerichtlicher Urteile richtet sich nach dem Bundesgerichtsgesetz vom 17. Juni 2005 .
Gerichtsentscheide zu dieser Bestimmung (230)
A/4045/2024 · ge (art. 147 1 LIFD)
Taxpayer Ignorance of Language No Excuse for Missed Tax Deadline
Cited regarding the conditions for the revision of the decision, which the court ultimately found not met.
SB.2024.00139 · zh (Art. 147 Abs. I DBG)
Taxpayer Fails to Substantiate Asset Increase; Revision of Estimated Tax Assessment Denied
This provision, concerning revision, is listed among the norms applied in the decision, although the context suggests rejection based on the overall outcome.
SB.2024.00139 · zh (Art. 147 Abs. II DBG)
Taxpayer Fails to Substantiate Asset Increase; Revision of Estimated Tax Assessment Denied
This provision, concerning revision, is listed among the norms applied in the decision, although the context suggests rejection based on the overall outcome.
604 2023 117 · fr (art. 147 al. 1 LIFD)
Taxpayers Appeal Rejection of Tax Assessment Revision Based on Undeclared Foreign Property
Cited as the general rule for whether a ground for revision exists, leading to the ultimate rejection of the revision request for periods 2015-2017 and 2018.
604 2023 117 · fr (art. 147 al. 2 LIFD)
Taxpayers Appeal Rejection of Tax Assessment Revision Based on Undeclared Foreign Property
Cited as the legal basis for excluding revision due to the taxpayers' prior lack of diligence, confirming the rejection of the revision request.
A/2459/2024 · ge (Art. 147 LIFD)
Taxpayer Appeal Rejection for Late Objection Based on Pre-Existing Illness
Cited in the reasoning regarding the procedure for re-examination (revision/reconsideration) of tax decisions.
A/2509/2024 · ge (art. 147 1 LIFD)
Taxpayer Appeal of Time-Barred Tax Assessment Dismissal Upheld
Cited in the reasoning when discussing and dismissing the possibility of revision/reconsideration of the assessment.
100 2023 178 · be (Art. 147 ff DBG)
Taxpayer's Attempt to Revise Final 2016 Assessment Based on Subsequent Profits and Arrears Rejected
Cited as the legal basis for the revision procedure regarding the direct federal tax, the dismissal of which is ordered in points 1 and 2.
A/1471/2024 · ge (Art. 147 LIFD)
Tax Objection Timeliness Appeal Dismissed
Cited in connection with Art. 55 LPFisc regarding the conditions for revision of a decision.
SB.2024.00077 · zh (Art. 147 Abs. I DBG)
Child Benefit Repayment Not Retroactively Deductible
This provision is cited as the legal basis for the revision of tax assessments, which is the central issue in the case.
SB.2024.00077 · zh (Art. 147 Abs. II DBG)
Child Benefit Repayment Not Retroactively Deductible
This provision is cited in relation to the revision of tax assessments.
A/401/2024 · ge (art. 147 LIFD)
Taxpayer Appeal Reclassified as Request for Reconsideration After Late Filing
The case was referred back to the tax administration to treat the appellant's request as a request for reconsideration under this provision.
A/4283/2023 · ge (Art. 147 al. 1 LIFD)
Taxpayer Appeal of Rejected Late Claim Regarding Inherited Property Valuation
Cited as the legal basis for the reconsideration (revision) request made by the taxpayer, which the court ultimately analyzed.
VG.2024.00025 · gl (Art. 147 Abs. 1 DBG)
Tax Revision Denied: Abusive Profit Shift Prevents Reopening Final Assessment
Provides the grounds for revising a legally binding decision.
SB.2023.00099 · zh (Art. 147 DBG)
Cantonal Tax Appeal Over Right to be Heard and Deficient Record-Keeping
This provision is listed in the section describing the final outcome, although its specific role in the final order regarding the merits (annulment/remittal) is not detailed, it is explicitly cited alongside the provisions governing the decision.