631.1
STGLFLT
CH-ZH
CH-ZH
Art. 111 : Steuergesetz (StG)
Art. 111
1 Gegen pflichtwidrige Amtsführung, Rechtsverweigerung
oder Rechtsverzögerung durch Verwaltungs- und Einschätzungsbehör-
den kann innert 30 Tagen nach Entdeckung des Grundes Beschwerde
bei der Finanzdirektion erhoben werden.
2 Gegen den Entscheid der Finanzdirektion kann innert 30 Tagen
nach Zustellung Beschwerde beim Regierungsrat erhoben werden.
3 Wird die Beschwerde durch die Finanzdirektion oder den Regie-
rungsrat abgewiesen, können den Beschwerdeführern Kosten auf-
erlegt werden.
B. Steuerrekursgericht 58
Gerichtsentscheide zu dieser Bestimmung (11)
SB.2023.00021 · zh (§ 111 StG)
Appeal Dismissed for Procedural Inadmissibility Regarding Supervisory Review
This provision is cited in the 'Rechtsnormen' section, although the primary decision justification is procedural regarding the object of appeal.
SB.2018.00141 · zh (§ 111 Abs. III StG)
Tax Appeal Regarding Breach of Official Secrecy and Procedural Costs
This provision, concerning the supervisory appeal, was implicitly relied upon as the basis for the subject matter.
SB.2018.00141 · zh (§ 111 StG)
Tax Appeal Regarding Breach of Official Secrecy and Procedural Costs
The provision regulated the procedure and subject matter of the supervisory appeal.
SB.2018.00140 · zh (§ 111 Abs. III StG)
Challenge to State Fee in Administrative Proceeding
This provision regarding cost imposition in the Government Council procedure was cited as the basis for its permissibility.
VB.2017.00801 · zh (§ 111 Abs. 1 StG)
Taxpayer's Appeal Regarding Municipal Tax Office Delays Dismissed
Cited as the legal basis for the decision, stating that the supervisory complaint is the appropriate legal remedy.
SB.2013.00062 · zh (§ 111 StG)
Supervisory Appeal under § 111 StG is Formal Remedy, Not Merely Administrative Inquiry
This provision regulated the supervisory complaint which was the subject of the legal proceedings.
SB.2013.00064 · zh (§ 111 StG)
Tax Appeal Inadmissibility Due to Insufficient Justification
The supervisory appeal procedure according to § 111 StG was the subject matter of the administrative appeal (Aufsichtsbeschwerde) according to the description, but the exclusion of the appeal is based on procedural grounds cited later.
SB.2009.00076 · zh (§ 111 Abs. ii StG)
Appeal on Recusal Decision Transfer to Tax Appeals Commission
Cited as a specific provision under the Tax Law.
SB.2013.00062 · zh (§ 111 StG)
Taxes Appeal Inadmissibility Due to Availability of Regular Appellate Recourse
The court applied this provision regarding the nature and admissibility of the appeal (Aufsichtsbeschwerde).
SB.2013.00064 · zh (§ 111 StG)
Supervisory Complaint Not Sufficiently Grounded for Administrative Court Review
The court ruled on the admissibility of the appeal against the decision of the Cantonal Government Council, citing the specific legal provision governing supervisory complaints.
SB.2018.00140 · zh (§ 111 Abs. III StG)
Appeal Concerning State Fee and Procedural Cost Allocation
Cited as the basis for the allowance of imposing costs on the losing party in the governmental council procedure.