642.11
DBGLIFD
CH
CH
Art. 149 Bundesgesetz vom 14. Dezember 1990 über die direkte Bundessteuer (DBG) - Verfahren und Entscheid
DBG; Fünfter Teil: Verfahrensrecht; Sechster Titel: Änderung rechtskräftiger Verfügungen und Entscheide; 1. Kapitel: Revision
Art. 149 DBG · Verfahren und Entscheid
Für die Behandlung des Revisionsbegehrens ist die Behörde zuständig, welche die frühere Verfügung oder den früheren Entscheid erlassen hat.
Ist ein Revisionsgrund gegeben, so hebt die Behörde ihre frühere Verfügung oder ihren früheren Entscheid auf und verfügt oder entscheidet von neuem.
Gegen die Abweisung des Revisionsbegehrens und gegen die neue Verfügung oder den neuen Entscheid können die gleichen Rechtsmittel wie gegen die frühere Verfügung oder den früheren Entscheid ergriffen werden.
Im Übrigen sind die Vorschriften über das Verfahren anwendbar, in dem die frühere Verfügung oder der frühere Entscheid ergangen ist.
Gerichtsentscheide zu dieser Bestimmung (31)
100 2025 8 · be (Art. 149 Abs. 4 DBG)
Tax Administration v. Taxpayer Regarding Revision Request Fees for Tax Assessment
Cited in the final order (3) indirectly via the overall finding that the tax administration could not charge fees for handling the revision request, which is based on this provision.
604 2023 117 · fr (art. 149 al. 1 LIFD)
Taxpayers Appeal Rejection of Tax Assessment Revision Based on Undeclared Foreign Property
Cited to establish the Cantonal Court's competence to rule directly on the revision request concerning its prior ruling (the 2021 judgment) for fiscal year 2018.
100 2023 178 · be (Art. 149 Abs. 4 DBG)
Taxpayer's Attempt to Revise Final 2016 Assessment Based on Subsequent Profits and Arrears Rejected
Cited in the reasoning concerning the applicable procedural rules for the revision process (points 1 and 6.2), though not explicitly in the dispositive orders 1-5, except by reference through the application of procedural framework (Art. 204 Abs. 4 StG/Art. 149 Abs. 4 DBG) in point 6.2, and its sister provision in the reasoning for the entry into the merits in point 1.1.
SB.2024.00077 · zh (Art. 149 Abs. III DBG)
Child Benefit Repayment Not Retroactively Deductible
This provision is cited in relation to the revision of tax assessments.
A/340/2024 · ge (Art. 149 al. 1 LIFD)
Taxpayers' Late Reclamation Deemed Request for Reconsideration
Cited implicitly in the reasoning that the request for reconsideration falls under the jurisdiction of the administrative authority (AFC-GE), which is part of the final decision to remit the case to the AFC-GE.
A/181/2023 · ge (art. 149 al. 1 LIFD)
Taxpayers' Revision Request Denied for Undisclosed Foreign Asset Reassessment
Cited as part of the justification for the admissibility of the request for revision.
A 2022 7 · gr (Art. 149 Abs. 3 DBG)
Tax Assessment Revision Denied Due to Untimely Filing and Lack of New Facts
Cited in the reasoning to explain the right to appeal the non-entry decision regarding federal direct taxes (though the appeal on this point was not entered).
SGREV.2021.1 · so (Art. 149 Abs. 1 DBG)
Withholding Tax Liability Revision Denied Based on Subsequent Court Rulings
Applied to confirm the competence of the Tax Court to rule on the revision request.
80.2019.25 · ti (Art. 149 LIFD)
Taxpayer Appeals Receivable Valuation in Wealth and Income Tax Assessment
Cited in the reasoning section regarding the competence for revision requests of previous tax decisions.
100 2019 211 · be (Art. 149 Abs. 4 i.V.m. Art. 145 Abs. 2 DBG)
Taxpayer Revision Denied for Untimely and Undue Tax Payment Allocation Evidence
Cited in the dispositive for ordering the appellant to bear the costs relating to the direct federal tax proceedings.
A 2019 11 · gr (art. 149 cpv. 3 LIFD)
Taxpayer Diligence in Challenging Tax Assessments
Cited to establish that decisions on federal direct tax review must be challenged using the same legal remedy as the previous decision.
FI.2018.0273 · vd (art. 149 LIFD)
Taxpayer Appeal for Tax Remission Denied Due to Final Assessments and Sufficient Means
Cited in the reasoning (Considerant 4a) regarding the authority competent to review taxation decisions.
SR.2018.00016 · zh (Art. 149 Abs. III DBG)
Taxpayer's Objection to Supplementary Assessment Dismissed in Revision Proceedings
Cited as the legal basis for revision if new facts or evidence emerge.
FI.2017.0099 · vd (art. 149 LIFD)
Taxpayers' Attempt to Revise Income Tax Assessments Based on Employer Fidelity Breach Rejected
Cited regarding the procedure for appealing a decision rejecting a revision request concerning the direct federal tax (IFD).
100 2018 25 · be (Art. 149 Abs. 4 i.V.m. Art. 145 Abs. 2 und Art. 144 Abs. 1 DBG)
Taxpayer's Attempt to Revise Tax Assessment Based on Post-Judgment Change in Marital Status Denied
Cited in the dispositive for imposing procedural costs on the applicant concerning the direct federal tax aspects.