642.14
STHGLHIDLAID
CH
CH
Art. 46 Bundesgesetz vom 14. Dezember 1990 über die Harmonisierung der direkten Steuern der Kantone und Gemeinden (StHG) - Veranlagung
StHG; Fünfter Titel: Verfahrensrecht; 1. Kapitel: Verfahrensgrundsätze und Veranlagungsverfahren
Art. 46 StHG · Veranlagung
Die Veranlagungsbehörde prüft die Steuererklärung und nimmt die erforderlichen Untersuchungen vor.
Abweichungen von der Steuererklärung gibt sie dem Steuerpflichtigen spätestens bei der Eröffnung der Veranlagungsverfügung bekannt.
Hat der Steuerpflichtige trotz Mahnung seine Verfahrenspflichten nicht erfüllt oder können die Steuerfaktoren mangels zuverlässiger Unterlagen nicht einwandfrei ermittelt werden, so nimmt die Veranlagungsbehörde die Veranlagung nach pflichtgemässem Ermessen vor.
Gerichtsentscheide zu dieser Bestimmung (41)
SR.2024.00036 · zh (Art. 46 Abs. III StHG)
Tax Reassessment of Undeclared Private Loan Income
Cited in the explicit legal norms section, although its exact role in the final orders is not specified, it is listed among the provisions used.
WBE.2023.243 · ag (Art. 46 Abs. 3 StHG)
Estimated Tax Assessment and Intercantonal Tax Immunity
Used as the legal basis for the tax authority to conduct an assessment based on discretion due to the lack of the taxpayer's cooperation.
604 2024 15 · fr (Art. 46 Abs. 3 StHG)
Tax Appeal Regarding Estimation Assessment Based on Undeclared Income and Unsubstantiated Loan Repayment
Cited in the reasoning as a basis for assessment by discretion for Cantonal Tax, consistent with the dismissal of the appeal.
A-1501/2023 (art. 46 al. 3 LHID)
Tax Assessment Decision Upheld Despite Defamation Claim
Specifies the basis for official tax assessments when taxpayers fail to meet their obligations.
604 2023 109 · fr (Art. 46 Abs. 3 StHG)
Taxpayer v. Tax Authority: Substantiation Requirements for Discretionary Tax Assessment Objection
This provision was cited as establishing the basis for discretionary assessment for the Harmonization of Direct Taxes, which parallels the standard applied in the decision (Order 2).
A 2021 26 · gr (Art. 46 Abs. 3 StHG)
Tax Assessment Upheld Despite Share Value Dispute Due to Poor Accounting
Cited by the court as the counterpart to Art. 130 Abs. 2 DBG for Cantonal and Municipal taxes.
ADM 2021 6 · ju (art. 7, 8, 42 et 46 LHID)
Tax Authority's Per-Kilometer Rate Calculation Invalidated
Establishes the basis for harmonized cantonal tax laws with federal law.
2022.03.16.vv.4 · bl (Art. 46 Abs. 1 StHG)
Taxpayer Liable for Undeclared Loan Interest Income Due to Insufficient Company Accounting and Lack of Proof
Establishes the investigation principle, obligating the assessment authority to clarify the relevant facts ex officio.
2022.03.16.vv.4 · bl (Art. 46 Abs. 3 StHG)
Taxpayer Liable for Undeclared Loan Interest Income Due to Insufficient Company Accounting and Lack of Proof
Provides for assessment by discretion if the taxpayer fails to fulfill procedural obligations or if tax factors cannot be accurately determined due to lack of reliable documentation.
I.1.2020.225.und.226 · sg (Art. 46 Abs. 3 StHG)
Taxpayers v. Tax Authority Regarding Estimated Income Assessments
This provision was mentioned as being in harmony with the relevant cantonal law provision (Art. 180 Abs. 2 StG) concerning the challenge of an estimation, which applies to the direct federal tax.
I.1.2021.18.und.19 · sg (Art. 46 Abs. 2 StHG)
Taxpayer Appeal Against Refusal to Rule on Merits of Discretionary Tax Assessments
This article on the harmonization of direct taxes was applied analogously, mirroring the grounds for discretionary assessment used for cantonal taxes.
I.1.2020.225.und.226 · sg (Art. 46 Abs. 3 StHG)
Taxpayer Challenge to Estimated Assessment Upheld Due to Lack of Substantiated Evidence
Cited as a provision harmonizing with Art. 177 StG, supporting the basis for the discretionary assessment.
I.1.2021.18.und.19 · sg (Art. 46 Abs. 2 StHG)
Tax Assessment Estimation Upheld Against Non-Compliant Company
Cited as harmonizing provision for federal direct tax procedure regarding the basis for estimated assessments.
SB.2020.00047 · zh (Art. 46 Abs. III StHG)
Taxpayer Appeal Dismissed for Lack of Proof of Filing
This provision was cited in relation to the tax authority's discretionary assessment power which was central to the case.
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.