642.14
STHGLHIDLAID
CH
CH
Art. 48 Bundesgesetz vom 14. Dezember 1990 über die Harmonisierung der direkten Steuern der Kantone und Gemeinden (StHG) - Einsprache
StHG; Fünfter Titel: Verfahrensrecht; 1. Kapitel: Verfahrensgrundsätze und Veranlagungsverfahren
Art. 48 StHG · Einsprache
Gegen die Veranlagungsverfügung kann der Steuerpflichtige innert 30 Tagen nach Zustellung bei der Veranlagungsbehörde schriftlich Einsprache erheben.
Eine Veranlagung nach pflichtgemässem Ermessen kann der Steuerpflichtige nur wegen offensichtlicher Unrichtigkeit anfechten. Die Einsprache ist zu begründen und muss allfällige Beweismittel nennen.
Im Einspracheverfahren hat die Veranlagungsbehörde die gleichen Befugnisse wie im Veranlagungsverfahren.
Die Veranlagungsbehörde entscheidet gestützt auf die Untersuchung über die Einsprache. Sie kann alle Steuerfaktoren neu festsetzen und, nach Anhören des Steuerpflichtigen, die Veranlagung auch zu dessen Nachteil abändern.
Gerichtsentscheide zu dieser Bestimmung (65)
66/2007/8 · sh (Art. 48 Abs. 1 StHG)
Tax Appeal Board Composition and Official Participation in Assessment Reconsideration
This provision, concerning the harmonization of direct taxes, is cited in the reasoning explaining that the Cantonal Tax Commission is necessarily an organ of the assessment authority.
AGVE.2005.30 · ag (Art. 48 Abs. 2 StHG)
Late Evidence Exclusion in Tax Appeals
Applied to establish that the taxpayer must name evidence in the objection procedure against a discretionary assessment.
FI.2024.0171 · vd (art. 48 al. 2 LHID)
Tax Assessment Appeal Timeliness Dispute
Cited in the reasoning section (Considerant 6) regarding the identical rule to Cantonal Law for appeals against ex officio assessments, but not used in the operative part (dispositif).
WBE.2023.243 · ag (Art. 48 Abs. 2 StHG)
Estimated Tax Assessment and Intercantonal Tax Immunity
Cited in relation to the procedural requirements for appealing an assessment made by discretion, specifically the requirement to prove obvious incorrectness.
F1 24 138 · vs (art. 48 al. 1 LHID)
Taxpayer v. Cantonal Corporate Tax Commission (Timeliness of Corporate Tax Objection)
Cited in the reasoning (3) concerning the deadline for the appeal.
604 2024 15 · fr (Art. 48 Abs. 2 StHG)
Tax Appeal Regarding Estimation Assessment Based on Undeclared Income and Unsubstantiated Loan Repayment
Cited in the reasoning regarding the requirement to state reasons for appealing a discretionary assessment for Cantonal Tax, consistent with the dismissal of the appeal.
A-1501/2023 (art. 48 al. 2 LHID)
Tax Assessment Decision Upheld Despite Defamation Claim
Allows for a complaint against an official tax assessment if it is manifestly inaccurate.
604 2023 109 · fr (Art. 48 Abs. 2 StHG)
Taxpayer v. Tax Authority: Substantiation Requirements for Discretionary Tax Assessment Objection
This provision was cited as establishing the requirement to substantiate objections against discretionary assessment for Harmonization of Direct Taxes, mirroring the standard applied in the decision.
3.RV.2022.147 · ag (Art. 48 Abs. 1 StHG)
Taxpayer's Right to Appeal Prioritized Over Procedural Formalism
States that an appeal must be in writing and signed.
604 2023 7 · fr (Art. 48 Abs. 1 StHG)
Taxpayer Appeal Regarding Timeliness of Tax Objection
Cited in the reasoning section regarding the deadline for filing an objection against the harmonized cantonal tax assessment.
A 2021 26 · gr (Art. 48 Abs. 2 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.
SB.2021.00123 · zh (Art. 48 Abs. 2 StHG)
Taxpayer v. Tax Commissioner: Discretionary Assessment and Representation Costs
This provision likely pertains to procedural aspects related to the merits review.
I.1.2020.225.und.226 · sg (Art. 48 Abs. 2 StHG)
Taxpayers v. Tax Authority Regarding Estimated Income Assessments
This provision was mentioned as being in harmony with the relevant cantonal law provision (Art. 177 StG) governing estimation, which applies to the direct federal tax.
I.1.2021.18.und.19 · sg (Art. 48 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 in conjunction with the federal tax rules, leading to the dismissal of the appeal regarding direct federal taxes.
I.1.2020.225.und.226 · sg (Art. 48 Abs. 2 StHG)
Taxpayer Challenge to Estimated Assessment Upheld Due to Lack of Substantiated Evidence
Cited as a provision harmonizing with Art. 180 Abs. 2 StG, supporting the decision regarding the lack of proof for obvious incorrectness.