631.1
STGLFLT
CH-ZH
CH-ZH
Art. 114 : Steuergesetz (StG)
Art. 114
58 1 Das Steuerrekursgericht trifft seinen Entscheid in Dreier-
besetzung.
2 Die voll- oder teilamtlichen Mitglieder entscheiden als Einzel-
richter
a. über Rekurse, die offensichtlich unzulässig sind, durch Rückzug
oder Anerkennung erledigt werden oder gegenstandslos geworden
sind,
b. in Fällen, in denen der Streitwert Fr. 20000 nicht übersteigt.
3 In Fällen von grundsätzlicher Bedeutung kann die Sache einer
Dreierbesetzung zum Entscheid unterbreitet werden.
4 Als Streitwert gilt jener Steuerbetrag, der vom Streit betroffen ist.
Soweit sich ein solcher nicht ziffernmässig ermitteln lässt, fällt das
Geschäft in die Zuständigkeit einer Dreierbesetzung.
Gerichtsentscheide zu dieser Bestimmung (23)
SB.2002.00096 · zh (§ 114 StG)
Tax Commission Vice President Judicial Authority Challenge
The court noted that the regulation (§ 9 Abs. 2 VO [St]RK) lacked formal legal support in this article.
SB.2002.00096 · zh (§ 114 StG)
Tax Assessment Appeal: Jurisdictional Basis for Single Judge Decision
The court noted that the provision concerning the single judge competence of Vice-Presidents lacked formal statutory support in this article.
SR.2025.00008 · zh (§ 114 Abs. II lit. a StG)
Tax Lien Appeal Timeliness Dispute
This provision was cited in the list of legal norms and corresponds to the basis for the court's final order of non-admittance (Nichteintreten).
SB.2024.00056 · zh (§ 114 Abs. I StG)
Appeal Dismissed Due to Lack of Legal Interest in Zero Tax Assessment
This article is listed under 'Rechtsnormen' but is not explicitly cited in the final orders, which resulted in a non-admission decision (Nichteintreten) based on lack of a protected interest.
SB.2024.00056 · zh (§ 114 Abs. II lit. b StG)
Appeal Dismissed Due to Lack of Legal Interest in Zero Tax Assessment
This article is listed under 'Rechtsnormen' but is not explicitly cited in the final orders, which resulted in a non-admission decision (Nichteintreten) based on lack of a protected interest.
SB.2022.00082 · zh (§ 114 Abs. I StG)
Furnished Room Rental as Commercial Activity, AHV Contribution Timing, and Tax Assessment Appeal
Cited in relation to the functional jurisdiction of the single judge for tax matters.
SB.2022.00082 · zh (§ 114 Abs. IV StG)
Furnished Room Rental as Commercial Activity, AHV Contribution Timing, and Tax Assessment Appeal
Cited in relation to the functional jurisdiction of the single judge for tax matters before the Administrative Court.
2022 · zh (§ 114 Abs. 3 StG)
Property Tax Assessment Challenge Based on Valuation Discrepancy
Used to decide that the case must be heard by a panel of three judges due to its fundamental importance.
2019 · zh (§ 114 Abs. 3 StG)
Tax Deduction Split for Joint Custody Without Zero Income
Cited for the decision being made by a three-member panel despite the low amount in dispute.
SB.2018.00043 · zh (§ 114 Abs. I lit. b StG)
Tax Reassessment Upheld on Gratuitous Transfer Valuation and Depreciation Accounting
This provision of the cantonal law is cited in relation to the state and communal taxes.
SB.2014.00136 · zh (§ 114 Abs. IV StG)
Tax Appeal: Functional Jurisdiction and Reformatio in Peius
The court cited this provision in the operative part concerning the ultimate decision on the merits (annulment and remand for new decision).
2012 · zh (§ 114 Abs. 3 StG)
Taxpayer v. Municipality: Real Estate Transfer Tax Assessment Limitation Period
Cited to justify the decision being made by a panel of three judges despite the low value in dispute.
SB.2012.00019 · zh (§ 114 Abs. I StG)
Shareholder Loan Reclassification and Tax Appeal Dismissed
Basis for assessing the appeal regarding the increase of tax factors.
SB.2012.00019 · zh (§ 114 Abs. II lit. b StG)
Shareholder Loan Reclassification and Tax Appeal Dismissed
Justification for the court's decision regarding the absence of a protectable interest.
SB.2012.00019 · zh (§ 114 Abs. III StG)
Shareholder Loan Reclassification and Tax Appeal Dismissed
Determines the procedure for appeals, including the involvement of a single judge.