642.11
DBGLIFD
CH
CH
Art. 205e Bundesgesetz vom 14. Dezember 1990 über die direkte Bundessteuer (DBG) - Übergangsbestimmung zur Änderung vom 20. Juni 2014
DBG; Achter Teil: Schlussbestimmungen; Vierter Titel: Übergangsbestimmungen; 1. Kapitel: Natürliche Personen
Art. 205e DBG · Übergangsbestimmung zur Änderung vom 20. Juni 2014
Über Gesuche um Erlass der direkten Bundessteuer, die im Zeitpunkt des Inkrafttretens der Änderung vom 20. Juni 2014 dieses Gesetzes bei der Eidgenössischen Erlasskommission für die direkte Bundessteuer oder bei der zuständigen kantonalen Behörde zur Antragstellung an die Eidgenössische Erlasskommission hängig sind, entscheidet die kantonale Erlassbehörde.
Das Einsprache- und das Beschwerdeverfahren gegen Verfügungen, die vor dem Inkrafttreten der Änderung vom 20. Juni 2014 dieses Gesetzes ergangen sind, richten sich nach dem bisherigen Recht.
Gerichtsentscheide zu dieser Bestimmung (8)
SB.2019.00039 · zh (Art. 205e Abs. II DBG)
Tax Remission Denied Due to Sufficient Assets and Voluntary Income Reduction
Cited as a basis for the decision regarding tax relief for direct federal taxes.
FI.2018.0273 · vd (art. 205e al. 2 a contrario LIFD)
Taxpayer Appeal for Tax Remission Denied Due to Final Assessments and Sufficient Means
Cited in the reasoning (Considerant 3a) to determine the applicable version of Art. 167 LIFD.
B.2015.316 · sg (Art. 205e Abs. 2 DBG)
Taxpayer Appeal Dismissed for Lack of Direct Statutory Hardship Qualification
This provision was mentioned in the context of intertemporal law regarding the application of new rules.
80.2016.3 · ti (art. 205e cpv. 2 LIFD)
Tax Amnesty Appeal Dismissed for Untimely Filing and Ineligibility Due to Pre-existing Debt
Cited to establish that the previous law applies to the procedure because the application was filed before the new law entered into force.
A-7041/2015 (Art. 205e al. 1 LIFD)
Federal Administrative Court: Cantonal Tax Authority Replaces Defunct Commission in Appeal Proceedings
This provision states that the cantonal remission authority shall rule on requests for remission of direct federal tax that are pending before the CFR or the cantonal authority at the time the amendment of June 20, 2014, came into force.
A-7041/2015 (Art. 205e al. 2 LIFD)
Federal Administrative Court: Cantonal Tax Authority Replaces Defunct Commission in Appeal Proceedings
This provision specifies that reclamation and appeal procedures against decisions rendered before the entry into force of the amendment of June 20, 2014, are governed by the old law.
SB.2017.00034 · zh (Art. 205e Abs. II DBG)
Taxpayers' Request for Federal Tax Relief Denied Due to Sufficient Assets and Lack of Undue Hardship
Likely relates to procedural aspects or transitional provisions concerning tax deferral.
SB.2019.00039 · zh (Art. 205e Abs. II DBG)
Tax Remission Denial for Insufficient Effort and Available Assets
This provision was applied regarding the refusal of federal tax relief in the final order.