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811.1 STG CH-SG

Art. 270 Steuergesetz (StG) - Beschwerde

VIERTER TEIL: STEUERSTRAFRECHT - Erster Abschnitt: Verletzung von Verfahrenspflichten und Steuerhinterziehung - II. Strafverfahren
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Art. 270 StG · Beschwerde

1. Gegen den Entscheid der Verwaltungsrekurskommission können der Verurteilte, das kantonale Steueramt und, wenn dieser Straftatbestände in Gemeindesteuersachen betrifft, der Gemeinderat innert 14 Tagen Beschwerde beim Verwaltungsgericht erheben.

2. Die Vorschriften über das Verfahren vor Verwaltungsrekurskommission gelten sachgemäss.

← Art. 269 StG Steuergesetz (StG) - Steuerhoheiten und Steuerarten a) Staat Art. 271 StG →

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Gerichtsentscheide zu dieser Bestimmung (9)

B.2023.64 · sg (Art. 270 StG)
Tax Evasion Conviction Upheld Despite Tax Authority Knowledge
Cited regarding the legitimacy of the appeal to the court.
B.2020.103.B.2020.1 · sg (Art. 270 Abs. 1 StG)
Taxpayer Fails to Substantiate Cash Expenses, Court Denies Extension for Incomplete Appeal
Cited in E. 3.3 as an example of a shorter deadline in cantonal tax law.
B.2020.103.B.2020.104 · sg (Art. 270 Abs. 1 StG)
Taxpayer Challenge to Cash Payment Adjustment and New Appeal Deadline Practice
Cited in the reasoning regarding procedure, mentioned as an example of a cantonal tax procedure with a shorter deadline (14 days) where the previous case law practice remains unchanged.
B.2011.179 · sg (Art. 270 Abs. 2 StG)
Tax Evasion Acquittal Due to Insufficient Proof and Procedural Safeguards
Cited in the reasoning regarding the admissibility of new facts and evidence in the appeal procedure, which is relevant to the overall decision to dismiss the appeal.
B.2010.13 · sg (Art. 270 StG)
Tax Evasion Conviction Upheld for Undisclosed Minor's Legacy
Cited in connection with the procedural rules governing the administrative court's jurisdiction and the appeal process.
B.2010.14 · sg (Art. 270 StG)
Tax Evasion Based on Undeclared Inheritance Timing
Cited in conjunction with procedural rules to establish the court's jurisdiction and the admissibility of the appeal.
B.2010.13 · sg (Art. 270 StG)
Tax Evasion for Undeclared Inheritance Received by Minor Son
Cited in conjunction with procedural rules regarding the court's jurisdiction and the admissibility of the appeal.
B.2010.14 · sg (Art. 270 StG)
Tax Evasion Conviction Upheld for Undisclosed Legacy
Cited in conjunction with Art. 95 Abs. 1 VRP to order the appellant to pay the official costs of the appeal procedure based on the outcome.
B.2005.96 · sg (Art. 270 Abs. 1 StG)
Tax Evasion Penalty Upheld Despite Procedural Flaws in Initial Investigation
Cited in the reasoning section (Erw. 1./a) to establish the court's jurisdiction and the appellant's legitimacy to appeal, which formed the prerequisite for entering the appeal.