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Art. 29 Gesetz über die Gemeinde- und Kirchensteuern (GKStG) - Rechtsmittel
Vollzug und Verfahren
Art. 29 GKStG · Rechtsmittel
1. Gegen Verfügungen kann die steuerpflichtige Person innert 30 Tagen seit Zustellung bei der Veranlagungsbehörde schriftlich Einsprache erheben.
2. Gegen Einsprache- und Revisionsentscheide kann die steuerpflichtige Person innert 30 Tagen seit Zustellung beim Obergericht schriftlich Beschwerde erheben.
Gerichtsentscheide zu dieser Bestimmung (24)
A 2023 50 · gr (Art. 29 Abs. 2 GKStG)
Appeal Dismissed Regarding Municipal Guest Tax Exemption for Disabled Property Owner
Cited in reasoning regarding jurisdiction, but not explicitly in the final orders.
A 2023 12 · gr (Art. 23 des Gästetaxengesetzes i.V.m. Art. 29 Abs. 2 GKStG und Art. 139 Abs. 1 des Steuergesetzes für den Kanton Graubünden (StG))
Property Owner's Tax Exemption Appeal Dismissed Due to Procedural Error
Cited in reasoning to establish the path for appeal against a subsequent decision, relevant for the transfer order (2).
A 2022 22 · gr (Art. 29 Abs. 2 GKStG i.V.m. Art. 49 Abs. 1 lit. a VRG)
Tax Basis for Real Estate Transfer Tax on Share Acquisition Versus Official Valuation
Cited to confirm that the administrative decision was a proper object of appeal before the Administrative Court.
A 2021 26 · gr (Art. 29 Abs. 2 GKStG)
Tax Assessment Upheld Despite Share Value Dispute Due to Poor Accounting
Cited in the reasoning (Erwägung 1) to establish the right to appeal against the administrative decision.
A 2022 6 · gr (Art. 29 Abs. 2 GKStG)
Property Transfer Tax on Acquisition of Real Estate Company Share
Cited as the procedural basis for the appeal deadline.
A 2022 6 · gr (Art. 29 Abs. 2 GKStG)
Property Transfer Tax on Acquisition of Real Estate Company Share
This provision was cited as the basis for the court's jurisdiction regarding the appeal against the objection decision and the applicable deadline for the appeal.
A 2021 37 · gr (Art. 29 Abs. 2 GKStG)
Real Estate Transfer Tax on Transfer to Majority Shareholder
Cited as part of the legal basis for the administrative court's jurisdiction to review the appeal against the objection decision.
A 2021 40 · gr (Art. 29 Abs. 2 GKStG)
Taxability of Chain Transaction Property Transfer
Cited in connection with Art. 49 Abs. 1 lit. a VRG as the basis for the court's jurisdiction to decide on the appeal concerning the transfer tax.
A 2020 3 · gr (Art. 29 Abs. 2 GKStG)
Share Sale Taxable as Property Transfer Despite Valuation Dispute
Cited to establish that the appeal against the tax decision could be brought before the Administrative Court.
A 2021 12 · gr (Art. 29 Abs. 2 GKStG i.V.m. Art. 49 Abs. 1 lit. a VRG)
Municipal Real Estate Transfer Tax Based on Official Valuation Overturned in Favor of Purchase Price
These provisions establish the jurisdiction of the Administrative Court to review the appeal against the objection decision.
A 2020 10 · gr (Art. 29 Abs. 2 GKStG in Verbindung mit Art. 49 Abs. 1 lit. a des Gesetzes über die Verwaltungsrechtspflege (VRG; BR 370.100))
Property Owners Appeal Confirmed Guest Tax Assessment Based on Prior Rulings
Cited in the reasoning (E.1.1) to establish the jurisdiction of the Administrative Court over appeals against municipal objection decisions in tax matters, which justifies hearing the appeal.
A 2020 7 · gr (Art. 29 Abs. 2 GKStG)
Property Owner v. Municipality: Guest Tax Assessment Challenge
Cited in the reasoning regarding the court's jurisdiction, but not explicitly in the dispositive orders.
A 2019 46 · gr (Art. 29 Abs. 2 GKStG)
Taxpayers v. Tax Administration: Reassessment of Income Under Simplified Reporting Procedure
Cited as a procedural basis allowing the appeal against the decision on communal taxes.
A 2019 32 · gr (Art. 29 Abs. 1 GKStG)
Taxpayer Fails to Overcome Late Objection to Discretionary Tax Assessment
Cited in the reasoning regarding the deadline for filing an objection (Einsprache) against the assessment (for communal taxes).
A 2018 44 · gr (Art. 29 Abs. 2 GKStG)
Communal Tax Objection Rejection Upheld Due to Unsigned Fax Submission
This article, in connection with Art. 49 Abs. 1 lit. a VRG, was cited in the reasoning section to establish the court's jurisdiction, but it is not explicitly mentioned in the final dispositive orders (1-4).