642.14
STHGLHIDLAID
CH
CH
Art. 41 Bundesgesetz vom 14. Dezember 1990 über die Harmonisierung der direkten Steuern der Kantone und Gemeinden (StHG) - Verfahrensrechte des Steuerpflichtigen
StHG; Fünfter Titel: Verfahrensrecht; 1. Kapitel: Verfahrensgrundsätze und Veranlagungsverfahren
Art. 41 StHG · Verfahrensrechte des Steuerpflichtigen
Der Steuerpflichtige kann die Akten, die er eingereicht oder unterzeichnet hat, einsehen. Die übrigen Akten stehen ihm nach Ermittlung des Sachverhaltes offen, soweit nicht öffentliche oder private Interessen entgegenstehen.
Die vom Steuerpflichtigen angebotenen Beweise müssen abgenommen werden, soweit sie geeignet sind, die für die Veranlagung erheblichen Tatsachen festzustellen.
Veranlagungsverfügungen werden dem Steuerpflichtigen schriftlich eröffnet und müssen eine Rechtsmittelbelehrung enthalten. Andere Verfügungen und Entscheide sind ausserdem zu begründen.
Gerichtsentscheide zu dieser Bestimmung (16)
2023.03.24.stger.1 · bl (Art. 41 Abs. 3 des Bundesgesetzes vom 14. Dezember 1990 über die Harmonisierung der direkten Steuern der Kantone und Gemeinden (Steuerharmonisierungsgesetz, StHG; SR 642.14))
Tax Assessments Invalid Due to Improper Service
Cited as the legal basis requiring written notification of tax assessments to the taxpayer.
510.20.98 · bl (Art. 41 Abs. 3 StHG)
Tax Authority's Improper Service of Tax Assessments
Requirement for tax assessment notices to be communicated in writing to the taxpayer.
2021.11.24.vv.1 · bl (Art. 41 Abs. 3 StHG)
Tax Assessment Appeal Dismissed for Missed Deadline
This article mandates that tax assessments and objection decisions must be communicated in writing to the taxpayer.
I.1.2021.55.und.56 · sg (Art. 41 Abs. 1 StHG)
Taxpayer Access to Informant Records in Denunciation Reassessment
Cited in the introductory text, as its content is deemed analogous to the winning argument for the cantonal taxes (E. 6).
I.1.2021.55.und.56 · sg (Art. 41 Abs. 1 StHG)
Taxpayer Access to Anonymous Denunciation Files for Defamation Claim
This provision was cited in the reasoning as being harmonized with the provisions used in the final decision (Art. 165 Abs. 1 StG and Art. 114 Abs. 2 DBG), justifying the analog application.
ADM 2020 100 · ju (art. 41 et 48 LHID ; art. 136a, 137, 149 et 157 LI ainsi que 48, 87 et 89 Cpa)
Tax Authority Notification in Mass Administration Cases
Cited as the parallel legal provisions for state tax that mirror the principles applied to federal direct tax.
ADM 2019 95 · ju (art. 41 et 46 al. 1 LHID)
Taxpayer Challenges Inflated Salary Certificate, Wins Adjustment
Règles sur le fardeau de la preuve en matière d'impôt cantonal.
B.2015.52.B.2015.53 · sg (Art. 41 Abs. 2, 46 Abs. 3 und 48 Abs. 2 StHG)
Taxpayer Income Reassessment Upheld Due to Insufficient Proof of Foreign Loan
Cited in the header and reasoning (E. 2.2) regarding discretionary assessment, but not explicitly cited in the dispositive orders.
SB.2015.00127 · zh (Art. 41 Abs. II StHG)
Tax Assessment of Securities Wealth and Income in Cross-Border Case
This provision is cited in the dispositive orders regarding the overall decision.
2014.07.30.vv.2 · bl (Art. 41 Abs. 3 StHG)
Taxpayer's Property Gains Tax Appeal Deemed Timely Due to Unproven Mail Delivery Date
This provision states that tax assessment notices must be communicated to the taxpayer in writing.
A 13 14 · lu (Art. 41 f. StHG)
Taxpayer Procedural Obligations in Multiple Cantons
Cited in the section concerning the rights and duties of the taxpayer in the context of the reasoning, although the specific order regarding this is missing in the provided dispositive text.
TVR.2011.Nr.35 · tg (Art. 41 Abs. 1 StHG)
Heir's Right to Deceased's Tax Files Inspection
Cited as a relevant federal law governing the right of inspection for taxpayers, applicable to the case.
SB.2009.00020 · zh (Art. 41 Abs. I StHG)
Taxpayer Deduction Denial Based on Arbitrary Administrative Directive
Although cited in the list of norms, the primary basis for the final operative order is the cantonal tax law provision ($\S 30 \text{ StG}$) governing the deduction in question, which leads to the remittal.
2009.14 · bl (Art. 41 StHG)
Inheritance Tax Assessment Not Time-Barred; Procedural Defect Cured by Appeal
Cited in relation to the right to be heard in tax matters.
SB.2009.00020 · zh (Art. 41 Abs. I StHG)
Reversal of Property Maintenance Deduction Denial
This provision is cited in the dispositive as it relates to tax harmonization, which was discussed in the context of the decision on the lump-sum deduction.