631.1
STGLFLT
CH-ZH
CH-ZH
Art. 115 : Steuergesetz (StG)
Art. 115
58 Die Bestimmungen über die Verfahrensgrundsätze gelten
sinngemäss auch für das Verfahren vor Steuerrekursgericht. Ergän-
zend gelten die Bestimmungen des Verwaltungsrechtspflegegesetzes
vom 24. Mai 19594 über den Rekurs.
1. 1. 25-127
631.1
II. Zusammen-
setzung und
Wahl
III. Unverein-
barkeit; Offen-
legung von
Interessen-
bindungen
IV. Besetzung
V. Verfahren
53
631.1 Steuergesetz (StG)
VI. Unabhängigkeit und Aufsicht
Gerichtsentscheide zu dieser Bestimmung (7)
SB.2021.00099 · zh (§ 115 StG)
Appeal Dismissed, Legal Aid Denied
This article likely relates to the cantonal tax law basis for the court's decision.
SB.2015.00127 · zh (§ 115 StG)
Tax Assessment of Securities Wealth and Income in Cross-Border Case
This provision is cited in the dispositive orders regarding the overall decision.
2015 · zh (§ 115 StG)
State and Municipal Tax Appeal on Deductible Trading Losses
Cited as the cantonal basis for granting legal aid (unentgeltliche Prozessführung) if indigence and non-frivolity are met.
2014 · zh (§ 115 StG i.V.m. § 16 Abs. 1 des Verwaltungsrechtspflegegesetzes vom 24. Mai 1959/8. Juni 1997)
Appellants' Appeal for Deduction of Spa Stay as Medical Expense Dismissed
Cited as the basis for the ruling to reject the request for free legal aid.
2013 · zh (§ 115 StG)
Tax Treatment of Lump-Sum Pension Withdrawal Upon Failed Self-Employment Claim
Cited in connection with § 16 Abs. 1 VRG as the basis for examining the application for legal aid (free of charge proceedings).
2010 · zh (§ 115 StG)
Tax Assessment Upheld Despite Late Filing Due to Unresolved Ambiguities and Refusal of Legal Aid
Used in the reasoning for dismissing the request for legal aid/free proceedings, which was ultimately rejected in the dispositive (Orders 1 and 2).
SB.2015.00127 · zh (§ 115 StG)
Tax Assessment Appeal on Cross-Border Securities Valuation
This provision regarding the obligation to provide information was used to justify the assessment method.