631.1 STGLFLT

CH-ZH

Art. 119 : Steuergesetz (StG)

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Art. 119

54 1 Wer beim Vollzug dieses Gesetzes in einer Sache zu entscheiden oder an einer Verfügung oder Entscheidung in massgeblicher Stellung mitzuwirken hat, ist verpflichtet, in Ausstand zu treten, wenn er

a. an der Sache ein persönliches Interesse hat,

b.44 mit einer Partei durch Ehe oder eingetragene Partnerschaft verbunden ist oder mit ihr in faktischer Lebensgemeinschaft lebt,

bbis 43 mit einer Partei in gerader Linie oder bis zum dritten Grad in der Seitenlinie verwandt oder verschwägert ist,

c. Vertreter einer Partei ist oder für eine Partei in der gleichen Sache tätig war,

d. aus andern Gründen in der Sache befangen sein könnte.

2 Der Ausstandsgrund kann von allen am Verfahren Beteiligten angerufen werden.

3 Ist der Ausstand streitig, entscheidet darüber die Amtsleitung des kantonalen Steueramtes, bei Mitgliedern einer Kollegialbehörde die Kollegialbehörde unter Ausschluss des betreffenden Mitglieds.

4 Der Entscheid kann nach den Vorschriften des Verwaltungsrechtspflegegesetzes vom 24. Mai 19594 mit Rekurs und Beschwerde angefochten werden.

54

Steuergesetz (StG)

631.1

← Art. 118a Steuergesetz (StG) Art. 120 →

Gerichtsentscheide zu dieser Bestimmung (37)

SB.2021.00055 · zh (§ 119 Abs. III StG)

Tax Jurisdiction Dispute: Actual Seat and Mail Handling Insufficient to Establish Nexus

Addresses the burden of proof in tax disputes, requiring the taxpayer to prove contrary facts.

SB.2021.00037 · zh (§ 119 Abs. 1 lit. d StG)

Taxpayer's Appeal Dismissed: Commissioner's Actions Deemed Not Biased

Cited as the legal basis concerning the recusal of tax officials, relevant to the grounds for appeal regarding the tax commissioner's impartiality.

SB.2021.00037 · zh (§ 119 Abs. 3 StG)

Taxpayer's Appeal Dismissed: Commissioner's Actions Deemed Not Biased

Cited in relation to the procedure for recusal requests in tax matters.

SB.2021.00037 · zh (§ 119 Abs. 4 StG)

Taxpayer's Appeal Dismissed: Commissioner's Actions Deemed Not Biased

Cited in relation to the procedure for recusal requests in tax matters.

SB.2021.00011 · zh (§ 119 Abs. 4 StG)

Property Gains Tax Recusal Appeal Dismissed Due to Untimely Assertion

This provision is the legal basis for the court's decision on the appeal regarding the objection.

SB.2018.00112 · zh (§ 119 StG)

Tax Deductibility of Child Support Paid for Child Residing Abroad

This article is cited as part of the legal basis for the decision regarding the case's substance under cantonal law.

SB.2017.00022 · zh (§ 119 Abs. I StG)

Second Appeal Regarding Property Gains Tax Following Remand Due to Impartiality Concerns

This provision appears to be related to the substance of the case, the capital gains tax, which justifies the remittal for re-assessment.

SB.2017.00011 · zh (§ 119 StG)

Tax Domicile and Permanent Establishment Dispute

This article is listed as a legal norm relevant to the decision.

SB.2016.00009 · zh (§ 119 Abs. I lit. a StG)

Property Gains Tax Appeal: Judge Impartiality and Conflict of Interest

This provision concerning grounds for challenge due to professional interest was likely used in the reasoning leading to the decision on the partial judge's impartiality.

SB.2016.00009 · zh (§ 119 Abs. I lit. d StG)

Property Gains Tax Appeal: Judge Impartiality and Conflict of Interest

This provision concerning grounds for challenge due to other relevant circumstances was likely used in the reasoning leading to the decision on the partial judge's impartiality.

SB.2015.00097 · zh (§ 119 StG)

Valuation of Unlisted Hotel Shares and Hidden Reserves

Cited as the legal basis related to tax law, likely concerning appeals, procedures, or specific tax regulations.

SB.2013.00128 · zh (§ 119 Abs. III StG)

Tax Assessment Appeal Procedural Jurisdiction

The appeal was dismissed based on this provision concerning the applicable recourse instance for decisions on abstention in tax matters.

SB.2013.00128 · zh (§ 119 Abs. IV StG)

Tax Assessment Appeal Procedural Jurisdiction

The appeal was dismissed based on this provision concerning the applicable recourse instance for decisions on abstention in tax matters.

SB.2013.00074 · zh (§ 119 Abs. I StG)

Taxpayer Appeal on Real Estate Gains Tax Valuation Dismissed

This provision concerning the scope of the administrative court's review was implicitly relevant to the admissibility of the appeal.

SB.2012.00052 · zh (§ 119 Abs. 1 StG)

Tax Relief Denied for 2009 Due to Lack of Hardship and No Evidence of Bias

This provision is cited as the legal basis for dismissing the tax reduction request due to the lack of a financial emergency.