642.14
STHGLHIDLAID
CH
CH
Art. 47 Bundesgesetz vom 14. Dezember 1990 über die Harmonisierung der direkten Steuern der Kantone und Gemeinden (StHG) - Verjährung
StHG; Fünfter Titel: Verfahrensrecht; 1. Kapitel: Verfahrensgrundsätze und Veranlagungsverfahren
Art. 47 StHG · Verjährung
Das Recht, eine Steuer zu veranlagen, verjährt fünf Jahre, bei Stillstand oder Unterbrechung der Verjährung spätestens 15 Jahre nach Ablauf der Steuerperiode.
Steuerforderungen verjähren fünf Jahre, nachdem die Veranlagung rechtskräftig geworden ist, bei Stillstand oder Unterbrechung der Verjährung jedoch spätestens zehn Jahre nach Ablauf des Jahres, in dem die Steuern rechtskräftig festgesetzt worden sind.
Gerichtsentscheide zu dieser Bestimmung (28)
VB.2004.00162 · zh (Art. 47 StHG)
Sewage and Water Connection Fee Liability Timing and Statute of Limitations
Cited as the current legal basis compared to the previously applied court practice regarding the prescription period.
A/2299/2024 · ge (Art. 47 al. 1 LHID)
Tax Deductibility of LBO Acquisition Interest Post-Merger
Cited regarding the five-year statute of limitations for taxation procedures under the harmonization law.
A/634/2020 · ge (art. 47 al. 1 LHID)
Tax Evasion and Disallowed Loan Deductions Appeal
Cited when discussing the absolute prescription period for the tax assessment right.
A/3248/2017 · ge (art. 47 al. 1 LHID)
Taxation of Debt Settlement as Income Based on Net Wealth Increase
Cited in the reasoning section regarding the prescription period under harmonization law, not directly used in the final disposal orders.
A/3248/2017 · ge (art. 47 al. 2 LHID)
Taxation of Debt Settlement as Income Based on Net Wealth Increase
Cited in the reasoning section regarding the prescription period under harmonization law, not directly used in the final disposal orders.
B.2017.158.B.2017.1 · sg (Art. 47 Abs. 1 StHG)
Tax Assessment Upheld Due to Interrupted Limitation Period and Insufficient Commuting Expense Proof
Cited as a harmonized provision governing the prescription of assessments, relevant to the non-expiry of the assessment right.
B.2017.158.B.2017.159 · sg (Art. 47 Abs. 1 StHG)
Tax Assessment Limitation Period Interruption and Deductions
This provision corresponds to the federal law on tax harmonization, cited in relation to the statute of limitations analysis.
B.2017.158.B.2017.1 · sg (Art. 47 Abs. 1 StHG)
Tax Assessment Validity and Commuting Deduction Rejection
This article regarding the statute of limitations was cited as corresponding to the relevant provisions of the StG and used in the reasoning leading to the final order.
B.2018.4.B.2018.5 · sg (Art. 47 StHG)
Tax Assessment Appeal: Deemed Profit Distribution from Real Estate Sale
Cited in the reasoning regarding the absolute limitation period in connection with the cantonal/communal tax law.
B.2017.238.B.2017.2 · sg (Art. 47 Abs. 1 StHG)
Tax Assessment Limitation Period Expiry
Cited as a legal basis for establishing the forfeiture of the right to assess, which applies due to the convergence of federal and cantonal rules.
B.2017.238.B.2017.239 · sg (Art. 47 Abs. 1 StHG)
Tax Assessment Limitation Period for 2002 Direct Taxes
Cited as a ground for establishing that the right to assess tax for 2002 is forfeited due to prescription.
B.2017.238.B.2017.2 · sg (Art. 47 Abs. 1 StHG)
Tax Assessment Prescription Period Dispute (2002 Taxes)
Cited in the context of the final ruling establishing that the right to assess taxes for 2002 is forfeited due to prescription (verjährung).
A/3025/2015 · ge (art. 47 al. 1 LHID)
Tax Assessment and Penalties on Imputed Shareholder Benefit
Cited in the dispositive to establish the prescription period for the right to assess cantonal and communal tax for the 2001 fiscal year.
A/2776/2015 · ge (Art. 47 al. 1 et 2 LHID)
Administrative Authority Appeal Against Suspension of Tax Procedure Pending Criminal Investigation
Cited as the cantonal equivalent provisions to Art. 120 LIFD regarding prescription.
CDP.2014.94 · ne (art. 47 al. 2 LHID)
Tax Assessment Challenge 1998-2007 Allocation and Prescription Issues
Cited to establish that the rules for relative and absolute prescription periods align with federal direct tax law.