172.200
STG
CH-SZ
CH-SZ
§ 128 Steuergesetz (StG), vom 9. Februar 2000
1 Grundlagen und Organisation, öffentliche Abgaben » 17 Öffentliche Abgaben » 172 Kantonale Steuern
§ 128 Steuergesetz (StG), vom 9. Februar 2000
1. Anwendung des Verwaltungsrechtspflegegesetzes
Auf das Steuerverfahren sind die Bestimmungen des Verwaltungsrechtspflegege-
setzes anwendbar, soweit nicht dieses Gesetz oder dessen Ausführungsbestim-
mungen davon abweichen.
Gerichtsentscheide zu dieser Bestimmung (47)
II 2024 101 · sz (§ 128 StG i.V.m. § 72 Abs. 2 VRP)
Taxation of Child Support, Imputed Rental Value, and Pension-Funded Property Wealth
Cited in the reasoning (point 9) and implicitly in the dispositive (point 2) as the basis for imposing costs on the appellant for the cantonal procedure, referencing the application of VRP cost rules.
II 2024 90 · sz (§ 128 StG)
Taxpayer Appeal Dismissed for Lack of Power of Attorney in Share Transfer Benefit Assessment
Cited in the reasoning section relating to the basis for imposing procedural costs, which is then connected to the final order regarding costs.
II 2024 97 · sz (§ 128 StG i.V.m. § 72 Abs. 2 VRP)
Taxpayer Appeal Dismissed Against Security Order for Tax Arrears Due to Concealed Domicile and Risk of Claim Collection
Applied to impose the administrative court costs on the appellant based on the outcome of the decision.
II 2023 53 · sz (§ 128 StG)
Taxpayer Challenge to 2018 Assessment Remanded for Review of Prior-Year Losses and Profit Allocation
Cited in Order 2 in conjunction with § 72 Abs. 2 Satz 1 VRP to impose the procedural costs on the Appellant.
II 2023 53 · sz (§ 128 StG)
Taxpayer Challenge to 2018 Assessment Remanded for Review of Prior-Year Losses and Profit Allocation
Cited in the reasoning (4.2) in conjunction with § 72 Abs. 2 Satz 1 VRP as the legal basis for attributing procedural costs to the party deemed to have lost overall (the Appellant).
II 2023 32 · sz (Art. 128 StG in Verb. mit § 72 Abs. 2 und § 74 Abs. 1 des Verwaltungsrechtspflegegesetzes [VRP; SRSZ 234.110] vom 6.6.1974)
Taxpayer Challenge to Property Reassessment Following Extensive Historic Home Renovations
Cited in the final orders to regulate the allocation of procedural costs.
II 2023 8 · sz (§ 128 StG)
Tax Commission Appeal Regarding Embezzlement-Related Back Taxes and Penalties
Cited in conjunction with § 72 Abs. 2 Satz 1 VRP for the apportionment of procedural costs.
II 2023 69 · sz (§ 128 StG i.V.m. § 72 Abs. 2 VRP)
Taxpayer Appeal Dismissed for Unclear Relief Sought and Re-litigation of Settled Issues
Cited in the reasoning (4.1) as the basis for ordering costs for the cantonal tax procedure.
II 2023 11 · sz (§ 128 StG)
Taxpayer Appeal Regarding Revision of Legally Binding Assessments Based on Employee Equity Program Income Double Taxation
Cited as the basis for imposing court costs on the appellant according to cantonal law.
II 2023 41 · sz (§ 128 StG i.V.m. § 72 Abs. 2 VRP)
Taxpayer Fails to Pay Deposit for Judicial Review of Tax Fine
Applied to impose procedural costs on the applicant due to non-entry into the merits.
II 2023 42 · sz (§ 128 StG i.V.m. § 72 Abs. 2 VRP)
Petitioner Fails to Pay Security Deposit, Leading to Dismissal of Tax Appeal
Provision used to impose procedural costs (Gerichtsgebühr, Kanzleikosten und Barauslagen) following the non-entry into the merits.
II 2022 68 · sz (§ 128 StG in Verb. mit § 72 Abs. 2 des Verwaltungsrechtspflegegesetzes [VRP; SRSZ 234.110] vom 6.6.1974)
Tax Assessment Appeal Dismissed: Shareholding and Loan Write-Downs Deemed Hidden Profit Distributions
Cited in the dispositive order regarding the imposition of procedural costs on the appellant based on cantonal law.
II 2022 68 · sz (§ 128 StG in Verb. mit § 74 Abs. 1 VRP)
Tax Assessment Appeal Dismissed: Shareholding and Loan Write-Downs Deemed Hidden Profit Distributions
Cited in the dispositive order regarding the denial of party compensation based on cantonal law.
II 2022 57 · sz (§ 128 StG)
Taxation of Real Estate Profit as Business Income
Cited in the dispositive for regulating the costs of the administrative court proceedings regarding cantonal tax.
II 2020 75 · sz (§ 128 StG in Verb. mit § 72 Abs. 2 des Verwaltungsrechtspflegegesetzes [VRP; SRSZ 234.110] vom 6.6.1974 bzw. Art. 144 Abs. 1 DBG)
Tax Transparency of Irrevocable Discretionary Trust Assets for Estate Tax Purposes
Cited as the basis for imposing procedural costs on the appellant due to the dismissal of the appeal.