Art. 198 Steuergesetz (StG) - Berichtigung

I.1.2021.152 · sg (Art. 198 Abs. 1 StG)

Tax Assessment Correction Denied Due to Substantive Error in Judgment

The appeal was dismissed because the error alleged (failure to apply the participation deduction) was deemed a substantive error in judgment (Veranlagungsfehler), not a corrigible clerical error under this article.

I.1.2021.152 · sg (Art. 198 Abs. 1 StG)

Tax Assessment Correction Barred Due to Substantive Error in Authority's Legal Evaluation

The appeal was dismissed because the error in question (omission of the participation deduction) constituted a mistake in the substance of the ruling (Veranlagungsfehler), which is not correctable under this provision, but must be addressed through legal remedies.

B.2021.165 · sg (Art. 198 StG)

Tax Authority Correction of Clerical Error in Tax Assessment Upheld

The court confirmed the decision based on the conditions for correction of official errors in legally binding decisions.

B.2021.165 · sg (Art. 198 StG)

Tax Assessment Correction Due to Clerical Error in Transposition

The decision confirms the prior ruling which validated the correction of the tax assessment based on a rectifiable error ('Kanzleifehler').

I.1.2020.257 · sg (Art. 198 Abs. 1 StG)

Administrative Review Commission Upholds Tax Assessment Correction for Clerical Error in Data Entry

The appeal was dismissed because the correction made by the authority, based on this article concerning clerical errors, was deemed correct.

I.1.2020.257 · sg (Art. 198 Abs. 1 StG)

Administrative Appeal Commission Upholds Tax Assessment Correction for Clerical Data Entry Error

This article, concerning the correction of clerical errors in final decisions, is the primary legal basis for upholding the tax authority's correction, as the court determined the error qualified as a correctable clerical mistake (Kanzleifehler).

I.1.2014.281 · sg (Art. 198 Abs. 1 StG)

Tax Correction Barred for Misapplied Legal Interpretation

The court implicitly rejected the tax authority's attempt to use this article for correction, as the required condition (a mere calculation error or clerical mistake) was not met, leading to the annulment of the corrections.

I.1.2014.281 · sg (Art. 198 Abs. 2 StG)

Tax Correction Barred for Misapplied Legal Interpretation

Cited to confirm that the objection procedure is not applicable when appealing a correction decision.

I.1.2014.281 · sg (Art. 198 Abs. 1 StG)

Tax Assessment Correction Based on Error in Legal Application Invalid

This provision was central to the dispute, as the tax authority based its correction on it, but the court ultimately ruled that the correction was inapplicable because the issue involved a legal application, not a clerical error.

B.2015.80 · sg (Art. 198 Abs. 1 StG)

Tax Assessment Error Not Rectifiable by Review of Legal Application in Software

The appeal was dismissed because the error was deemed to be in legal application ('Kopfarbeit') and thus not subject to correction under this provision.

B.2015.80 · sg (Art. 198 Abs. 1 StG)

Tax Assessment Error Not Rectifiable as Substantive Legal Application Mistake

This article was cited in the reasoning section to define the scope of 'Berichtigung' (rectification), which was the central issue in determining if the tax assessment could be corrected; although not explicitly in the final orders, the entire case hinges on its interpretation, as the final order dismisses the appeal challenging the finding that correction was not applicable.

B.2010.28 · sg (Art. 198 Abs. 1 StG)

Taxpayer Loss Omission in Assessment Bars Subsequent Revision

This article defining the possibility of rectification was cited when the court analyzed and rejected the appellant's request for correction based on factual error.

B.2010.28 · sg (Art. 198 Abs. 1 StG)

Taxpayer Appeal Dismissed Due to Untimely Revision Claim After Objection Decision Omitted Loss Carryforward

This provision defining when corrections (Berichtigung) can be made was explicitly discussed in the reasoning regarding why the appeal should not be granted based on correction, although the court ultimately rejected the correction based on its interpretation.

I.1.2005.79 · sg (Art. 198 StG)

Tax Assessment Retroactive Increase Following Withdrawal of Objection

Mentioned in relation to the possibility of correcting formal errors in the initial assessment.