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811.1 STG CH-SG

Art. 229 Steuergesetz (StG) - Steuerpflicht, Verfahren und Steuerbezug

DRITTER TEIL: GEMEINDESTEUERN - Erster Abschnitt: Allgemeine Bestimmungen
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Art. 229 StG · Steuerpflicht, Verfahren und Steuerbezug

1. Die Vorschriften des zweiten Teils dieses Gesetzes über die Steuerpflicht, das Verfahren und den Steuerbezug werden sachgemäss angewendet, soweit die nachstehenden Vorschriften nichts anderes bestimmen.

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Gerichtsentscheide zu dieser Bestimmung (29)

B.2019.205.B.2019.2 · sg (Art. 229 in Verbindung mit Art. 194 Abs. 1 StG in Verbindung mit Art. 64 und Art. 48 Abs. 1 VRP)
Appeal Against Unlimited Tax Liability and Procedural Violations
Cited to establish the formal admissibility and legitimacy of the appeal.
B.2019.205.B.2019.2 · sg (Art. 229 in Verbindung mit Art. 196 Abs. 1 des Steuergesetzes, sGS 811.1, StG)
Appeal Against Unlimited Tax Liability and Procedural Violations
Cited to confirm the objective jurisdiction of the Administrative Court regarding cantonal and communal taxes.
B.2019.205.B.2019.206 · sg (Art. 229 in Verbindung mit Art. 194 Abs. 1 StG in Verbindung mit Art. 64 und Art. 48 Abs. 1 VRP)
Tax Liability and Administrative Assistance in Canton
Cited to confirm the standing (Legitimation) and formal requirements for entering the appeal regarding Cantonal and Communal Taxes.
B.2017.100.B.2017.1 · sg (Art. 229 StG)
Taxpayer Appeal Against Arbitrary Surcharge and Discretionary Assessment
Cited in the context of procedural admissibility (section 2) concerning the appeal jurisdiction for cantonal tax.
B.2016.37 · sg (Art. 229 StG)
Company v. Canton: Disallowance of Foreign Payments for Profit Tax
Cited in conjunction with Art. 196 Abs. 1 StG to confirm that the court was competent to hear the appeal.
B.2016.37 · sg (Art. 229 StG)
Tax Deduction Disallowed for Lack of Proof of Foreign Business Expenses
Cited regarding the formal requirements for filing the appeal, although the final order is based on a substantive rejection.
B.2016.6 · sg (Art. 229 StG in Verbindung mit 196 Abs. 1 und Art. 161 StG)
Taxpayer Failure to Disclose Subletting Justifies Supplementary Tax Assessment
These procedural articles were cited regarding the jurisdiction and admissibility of the appeal before the court.
B.2015.146.und.B.201 · sg (Art. 229 in Verbindung mit Art. 194 Abs. 1 StG)
Tax Domicile Recognition Rejection for Sole Proprietorship Outside Canton of Residence
These procedural articles were cited in connection with Art. 64 and Art. 48 Abs. 1 VRP to establish the admissibility of the appeal concerning Cantonal and Communal taxes.
B.2015.146.und.B.2015.147 · sg (Art. 229 in Verbindung mit Art. 194 Abs. 1 StG)
Tax Domicile Dispute: Enterprise Seat Recognition Denied Despite Claimed Infrastructure Issues
Cited in the reasoning concerning the formal requirements for the appeal to be admissible.
B.2015.52.B.2015.53 · sg (Art. 229 in Verbindung mit Art. 194 Abs. 1 StG)
Taxpayer Income Reassessment Upheld Due to Insufficient Proof of Foreign Loan
Cited in the reasoning section to establish the admissibility of the appeal concerning cantonal and communal taxes, though not directly repeated in the final numbered orders except implicitly through the dismissal.
B.2015.52.B.2015.53 · sg (Art. 229 in Verbindung mit Art. 194 Abs. 1 StG)
Taxpayer Fails to Substantiate Foreign Loan Payment in Income Reassessment Appeal
Cited as the basis for the admissibility of the appeal concerning cantonal and communal taxes.
B.2014.125.B.2014.1 · sg (Art. 229 in Verbindung mit Art. 194 Abs. 1 StG in Verbindung mit Art. 64 und Art. 48 Abs. 1 VRP)
Swiss Taxation of Dual Citizen Despite German Residency Claim
This combination of articles confirmed the formal admissibility of the appeal to the Administrative Court.
B.2014.86.B.2014.87 · sg (Art. 229 in Verbindung mit Art. 194 Abs. 1 StG in Verbindung mit Art. 64 und Art. 48 Abs. 1 VRP)
Taxpayer Timeliness of Appeal Upheld Despite Postal Delay Dispute
Cited to confirm that the appellant was legitimately entitled to appeal and that the appeal met the formal requirements, allowing the court to proceed to the merits.
B.2014.86.B.2014.87 · sg (Art. 229 in Verbindung mit Art. 194 Abs. 1 StG)
Tax Objection Timeliness Upheld Despite Late Filing Claim
Cited in the context of procedural requirements for the admissibility of the appeal, although the main decision rests on substance.
B.2014.86.B.2014.87 · sg (Art. 229 in Verbindung mit Art. 196 Abs. 1 des Steuergesetzes, sGS 811.1, StG)
Tax Objection Timeliness Upheld Despite Late Filing Claim
Cited in the context of the court's jurisdiction, which was established for the appeal to be heard.