811.1
STG
CH-SG
CH-SG
Art. 196 Steuergesetz (StG) - Beschwerde
ZWEITER TEIL: STAATSSTEUERN - Sechster Abschnitt: Organisation und Verfahren - V. Rekurs und Beschwerde
Art. 196 StG · Beschwerde
1. Die Beteiligten können den Entscheid der Verwaltungsrekurskommission innert 30 Tagen beim Verwaltungsgericht anfechten.
2. Das Verwaltungsgericht entscheidet, ohne an die Begehren der Beteiligten gebunden zu sein.
3. Ist vor Verwaltungsrekurskommission eine ausführliche Begründung des Entscheides verlangt worden, beginnt die Frist mit der Eröffnung des ausführlich begründeten Entscheides zu laufen.
Gerichtsentscheide zu dieser Bestimmung (169)
B.2024.189.B.2024.1 · sg (Art. 196 Abs. 1 StG)
Taxability of Compensation for Waiver of Liability Claims by Professional Athlete
This jurisdictional provision was cited in the reasoning for the court's competence to hear the appeal concerning cantonal and municipal taxes.
B.2025.14 · sg (Art. 196 Abs. 1 StG)
Appeal Dismissed Regarding Real Estate Gains Tax on Commission and Value-Increasing Expenditures
Cited as the basis for the court's jurisdiction and the appellant's right to appeal.
B.2024.156.B.2024.1 · sg (Art. 196 Abs. 1 StG)
Driving Instructor Income Assessment Appeal
Cited in the reasoning regarding procedural admissibility (though not explicitly cited in the final orders, it is contextually part of the cost discussion related to the appeal procedures).
B.2024.106.B.2024.1 · sg (Art. 196 Abs. 2 StG)
Tax Assessment Appeal: Disallowed Subcontractor Expenses and Litigation Costs
Cited in the dispositive for instructing the tax authority to redetermine the taxable profit and equity based on the considerations.
B.2024.105 · sg (Art. 196 Abs. 1 StG)
Real Estate Gains Tax Deduction Disallowed for Commission Paid to Related Party LLC
Used to establish the court's jurisdiction and the admissibility of the appeal for the appellants.
B.2024.54.B.2024.55 · sg (Art. 196 Abs. 1 StG)
Tax Reassessment for Undisclosed Prior Year Income
Cited as a basis for the court's jurisdiction and the appellant's authority to file the appeal.
B.2024.62 · sg (Art. 196 Abs. 1 StG)
Taxpayer Burden of Proof in Cash Expense Disallowance
Cited to confirm the jurisdiction of the Administrative Court over the appeal.
B.2023.223 · sg (Art. 196 Abs. 1 StG)
Real Estate Gains Tax Deduction for Demolished Building Purchase Price
Cited to establish the court's jurisdiction and the admissibility of the appeal regarding the ground for the verdict.
B.2024.37 · sg (Art. 196 Abs. 1 StG)
Tax Assessment Review Limited to Admission Decision Legality
Used to confirm that the appeal was filed on time.
B.2023.265 · sg (Art. 196 Abs. 1 StG)
Taxpayer Appeal on Property Gains Tax Calculation and Net Value Comparison Method
Used to confirm the administrative court's jurisdiction and the appellant's standing to appeal.
B.2024.30 · sg (Art. 196 Abs. 1 StG)
Capital Gains Tax Dispute: Qualification of Renovation Costs
This provision confirms the administrative court's jurisdiction and the appellant's standing to appeal.
B.2023.252 · sg (Art. 196 Abs. 1 StG)
Property Gains Tax on Sale to Controlled Entity Below Market Value
Cited to establish the court's competence to decide on the appeal and the appellant's right to appeal.
B.2023.165.B.2023.1 · sg (Art. 196 Abs. 1 StG)
Tax Assessment Affirmation on Self-Employment Income and Accrual Principle
Cited as a basis for the court's jurisdiction and the appellant's right to appeal.
B.2023.165.B.2023.1 · sg (Art. 196 Abs. 1 StG)
Tax Assessment Affirmation on Self-Employment Income and Accrual Principle
Cited as a basis for the court's jurisdiction.
B.2023.182 · sg (Art. 196 Abs. 1 StG)
Inheritance Sale Tax Reduction Ownership Period Requirement
Cited as the legal basis granting the Administrative Court jurisdiction to decide on the appeal.