811.1
STG
CH-SG
CH-SG
Art. 268 Steuergesetz (StG) - e) Erscheinungspflicht des Angeschuldigten
VIERTER TEIL: STEUERSTRAFRECHT - Erster Abschnitt: Verletzung von Verfahrenspflichten und Steuerhinterziehung - II. Strafverfahren
Art. 268 StG · e) Erscheinungspflicht des Angeschuldigten
1. Der Angeschuldigte hat persönlich vor der Verwaltungsrekurskommission zu erscheinen. Der Präsident kann das persönliche Erscheinen aus wichtigen Gründen erlassen.
2. Wird dem Angeschuldigten das persönliche Erscheinen nicht erlassen und erscheint er innert einer halben Stunde nach der festgesetzten Zeit unentschuldigt nicht zur Verhandlung, wird Rückzug seines Begehrens um gerichtliche Beurteilung angenommen.
3. War der Angeschuldigte unverschuldet verhindert, an der Hauptverhandlung teilzunehmen, kann er innert zehn Tagen seit der Urteilszustellung eine Neubeurteilung verlangen.
Gerichtsentscheide zu dieser Bestimmung (14)
B.2013.65 · sg (Art. 268 Abs. 1 StG)
Appeal of Dismissal for Non-Appearance Due to Injury
Cited in the reasoning to establish the appellant's obligation to appear personally before the administrative appeal commission.
B.2013.65 · sg (Art. 268 Abs. 2 StG)
Appeal of Dismissal for Non-Appearance Due to Injury
The court ruled that the appellant's absence from the hearing could not be considered inexcusable non-appearance based on this provision, leading to the annulment of the lower court's decision.
B.2013.65 · sg (Art. 268 Abs. 3 StG)
Appeal of Dismissal for Non-Appearance Due to Injury
Cited in the reasoning to explain the conditions under which an accused person can request a reassessment if prevented from attending the main hearing due to an excusable impediment.
B.2013.65 · sg (Art. 268 Abs. 1 StG)
Tax Evasion Appeal: Reversal of Dismissal for Absentee Hearing Due to Severe Injury
Cited to state the general obligation of the accused to appear in person before the Administrative Review Commission.
B.2013.65 · sg (Art. 268 Abs. 2 StG)
Tax Evasion Appeal: Reversal of Dismissal for Absentee Hearing Due to Severe Injury
Cited again in E. 2.3.2 as the legal basis upon which the commission presumed the withdrawal of the request for judicial review due to unexcused absence.
B.2013.65 · sg (Art. 268 Abs. 2 StG)
Tax Evasion Appeal: Reversal of Dismissal for Absentee Hearing Due to Severe Injury
The court ruled that the appellant's absence from the hearing could not be considered unexcused because her inability to attend the hearing was deemed sufficiently substantiated.
B.2013.65 · sg (Art. 268 Abs. 3 StG)
Tax Evasion Appeal: Reversal of Dismissal for Absentee Hearing Due to Severe Injury
Cited in E. 2.3 to explain the comparison with the situation for the restoration of a deadline when the person was unexcusedly prevented from attending the hearing due to illness.
B.2013.65 · sg (Art. 268 Abs. 3 StG)
Tax Evasion Appeal: Reversal of Dismissal for Absentee Hearing Due to Severe Injury
Mentioned in the reasoning to draw a parallel between an unexcused absence due to illness and the prerequisites for the restoration of deadlines.
B.2013.72 · sg (Art. 268 StG)
Appeal on Denial of Rehearing Due to Short Notice in Penalty Proceeding
The court relied on this article regarding the requirement for the accused to appear personally at the administrative appeal commission hearing.
B.2013.72 · sg (Art. 268 StG)
Administrative Court Overturns Dismissal Based on Short Rehearing Deadline and Limits Fee Award for In-House Counsel
Cited in the reasoning section that justifies the merits of the appeal (setting an unduly short deadline leading to non-appearance).
I.1.2012.32 · sg (Art. 268 Abs. 1 StG (sGS 811.1))
Tax Evasion Appeal Dismissed Due to Non-Appearance After Postponements
This provision establishes the obligation of the accused to appear personally at the hearing, which was central to the finding of withdrawal.
I.1.2012.32 · sg (Art. 268 Abs. 2 StG (sGS 811.1))
Tax Evasion Appeal Dismissed Due to Non-Appearance After Postponements
This provision was applied as the basis for deeming the request for judicial review withdrawn because the accused failed to appear without being exempted.
I.1.2012.32 · sg (Art. 268 Abs. 1 StG)
Tax Evasion Appeal Dismissed for Failure to Appear
Cited as the basis for the obligation of the accused to appear personally at the hearing before the Administrative Appeals Commission.
I.1.2012.32 · sg (Art. 268 Abs. 2 StG)
Tax Evasion Appeal Dismissed for Failure to Appear
The appeal (request for judicial review) was deemed withdrawn because the accused failed to appear at the hearing without having been exempted.