Art. 194 Steuergesetz (StG) - Rekurs a) Voraussetzungen

I.1.2025.97.98 · sg (Art. 194 Abs. 1 des St. Galler Steuergesetzes, sGS 811.1, abgekürzt: StG)

Parent Tariff Eligibility in Alternating Custody with Child Support Payments

Cited to confirm that the appeal met the legal requirements for admissibility.

I.1.2024.15 · sg (Art. 194 Abs. 1 StG)

Tax Deferral for Departing Spouse's Share of Owner-Occupied Property After Separation

Cited as a procedural provision confirming the admissibility requirements for the appeal.

I.1.2023.209 · sg (Art. 194 Abs. 1 StG)

Tax Authority Dispute Over Property Acquisition Cost Basis and Economic Obsolescence

Cited in the reasoning as establishing the formal requirements for filing the appeal, which was found to be met before granting the appeal in Order 1.

I.1.2023.233.234 · sg (Art. 194 Abs. 1 StG)

Taxpayers v. Tax Authority: Deductibility of Home Renovation Costs and Proportional Allocation

Cited as a legal requirement that the appeal concerning cantonal and municipal taxes met to be admissible.

B.2024.1 · sg (Art. 194 Abs. 1 StG)

Insufficient Appeal Filing Within Deadline Despite Intent to Appeal

The court confirms the lower court's decision not to enter a decision based on the requirement for a complete appeal within the deadline established by this provision, which was central to the factual and legal assessment leading to the final decision.

I.1.2021.49 · sg (Art. 194 Abs. 1 StG)

Tax Deferral Denial on Real Estate Capital Gain Insufficient Reinvestment

This provision was cited as the basis for confirming the formal admissibility of the appeal.

I.1.2020.158.und.159 · sg (Art. 194 Abs. 1 des St. Galler Steuergesetzes, sGS 811.1 (StG))

Administrative Appeal Commission Decision on 2009 Tax Limitation Period and Land Sale Taxation

Cited in the reasoning when establishing the admissibility of the appeal, but the final order was on inadmissibility (point 1) or dismissal (point 2).

I.1.2020.237.und.258 · sg (Art. 194 Abs. 1 StG)

Intercantonal Double Taxation on Airport Noise Compensation

Cited as a legal requirement for the admissibility of the appeal against the refusal to review the cantonal tax decision.

I.1.2021.3 · sg (Art. 194 Abs. 1 des Steuergesetzes (StG))

Real Estate Gains Tax: Deductibility of Self-Performed Capital Costs for Basement Conversion

Cited in the reasoning as the legal basis establishing the admissibility/timeliness of the appeal.

I.1.2021.3 · sg (Art. 194 Abs. 1 StG)

Taxpayer Appeal on Property Gains Tax Deductions for Basement Conversion Costs

Cited in the reasoning section (Erwägung 1) as the basis for the admissibility of the appeal, which is a prerequisite for the dispositive.

B.2021.76.B.2021.77 · sg (Art. 145 in Verbindung mit Art. 194 Abs. 1 StG in Verbindung mit Art. 64 und Art. 48 Abs. 1 VRP)

Tax Assessment Dispute Based on Mortgage Financing and Insufficient Documentation

Cited to confirm the formal admissibility of the appeal.

I.2.2021.20.und.21 · sg (Art. 194 Abs. 1 StG)

Taxpayer Remanded for Reassessment of Property Equity in Tax Remission Appeal

Cited in the reasoning to confirm that the appeal/complaint met the formal requirements (admissibility check).

I.1.2020.192.und.193 · sg (Art. 194 Abs. 1 StG)

Administrative Review Commission Ruling on Self-Employment Commencement Date and Expense Deductions

Cited as confirming the formal requirements for filing the appeal (Rekurs).

I.1.2020.74 · sg (Art. 194 Abs. 1 des Steuergesetzes, sGS 811.1, abgekürzt: StG)

Administrative Review Dismissed Due to Untimely Claims in Tax Assessment Appeal

Cited to confirm that the appeal meets the formal and content requirements.

I.1.2020.141.und.142 · sg (Art. 194 Abs.1 StG)

Administrative Appeals Commission Upholds Property Gains Tax Appeal Due to Insufficient Justification of Deductions

Cited as part of the formal requirements fulfilled by the appeal, although the actual decision on inadmissibility relied on the substantive provisions cited in the final orders, not this one.