811.1
STG
CH-SG
CH-SG
Art. 161 Steuergesetz (StG) - Massgebendes Recht
ZWEITER TEIL: STAATSSTEUERN - Sechster Abschnitt: Organisation und Verfahren - II. Allgemeine Verfahrensgrundsätze
Art. 161 StG · Massgebendes Recht
1. Soweit dieser Abschnitt nichts anderes bestimmt, richtet sich das Verfahren vor den Steuerbehörden, der Verwaltungsrekurskommission und dem Verwaltungsgericht nach den Vorschriften des Gesetzes über die Verwaltungsrechtspflege.
Gerichtsentscheide zu dieser Bestimmung (129)
B.2025.14 · sg (Art. 161 StG)
Appeal Dismissed Regarding Real Estate Gains Tax on Commission and Value-Increasing Expenditures
Cited in conjunction with Art. 64 VRP regarding the formal requirements for the appeal.
B.2024.105 · sg (Art. 161 StG in Verbindung mit Art. 64 und Art. 48 Abs. 1 VRP)
Real Estate Gains Tax Deduction Disallowed for Commission Paid to Related Party LLC
Cited in the reasoning for establishing that the appeal was filed on time and met formal requirements.
B.2024.54.B.2024.55 · sg (Art. 161 StG)
Tax Reassessment for Undisclosed Prior Year Income
Cited regarding formal requirements for the appeal.
B.2024.62 · sg (Art. 161 StG)
Taxpayer Burden of Proof in Cash Expense Disallowance
Cited in connection with Art. 64 VRP for assessing formal compliance with the appeal filing.
B.2023.223 · sg (Art. 161 StG)
Real Estate Gains Tax Deduction for Demolished Building Purchase Price
Cited in connection with Art. 64 and Art. 48 Abs. 1 VRP regarding the formal requirements for the appeal.
B.2023.265 · sg (Art. 161 StG)
Taxpayer Appeal on Property Gains Tax Calculation and Net Value Comparison Method
Cited in conjunction with Art. 48 Abs. 1 VRP to confirm the formal fulfillment of legal requirements for the appeal.
B.2024.30 · sg (Art. 161 StG)
Capital Gains Tax Dispute: Qualification of Renovation Costs
This provision was cited regarding the formal requirements for filing the appeal.
B.2024.30 · sg (Art. 161 StG in Verbindung mit Art. 64 und Art. 48 Abs. 1 VRP)
Capital Gains Tax Dispute: Qualification of Renovation Costs
These provisions were cited to confirm that the appeal was filed in time and met formal requirements.
B.2023.252 · sg (Art. 161 StG)
Property Gains Tax on Sale to Controlled Entity Below Market Value
Cited in conjunction with Art. 64 VRP regarding the formal requirements for the appeal to be heard.
B.2023.165.B.2023.1 · sg (Art. 161 StG)
Tax Assessment Affirmation on Self-Employment Income and Accrual Principle
Cited as meeting the formal requirements for the appeal regarding Cantonal and Municipal taxes.
B.2023.147.B.2023.1 · sg (Art. 161 StG)
Tax Objection Deadline Reinstatement Denied Due to Lack of Proof of Inability to Use Third Party
Cited in conjunction with Art. 30ter Abs. 1 VRP as the legal basis governing the restoration of the objection deadline for cantonal taxes.
B.2023.147.B.2023.1 · sg (Art. 161 StG)
Tax Objection Deadline Extension Dismissal Due to Failure to Arrange Representation
This provision on cantonal tax law is cited in connection with Art. 30ter Abs. 1 VRP regarding the basis for rejecting the application for reinstatement of the appeal deadline for cantonal taxes.
B.2023.182 · sg (Art. 161 StG)
Inheritance Sale Tax Reduction Ownership Period Requirement
Cited in conjunction with Art. 64 VRP regarding the formal requirements for the appeal.
B.2023.152.B.2023.1 · sg (Art. 161 StG)
Appeal Dismissed Due to Lack of Representation and Unexcused Delay
Cited alongside procedural rules for determining the timely lodging of the appeal regarding cantonal taxes.
B.2023.152.B.2023.1 · sg (Art. 161 StG)
Appeal Dismissed for Lack of Authority and Untimely Objection in Liquidation Proceedings
Cited in the heading and used to reference the relevant procedural law for cantonal taxes (Section I.2.1 and Section III.4.1).