631.1
STGLFLT
CH-ZH
CH-ZH
Art. 126 : Steuergesetz (StG)
Art. 126
¹ Entscheide werden den Beteiligten mit Begründung
schriftlich mitgeteilt. Bei Einschätzungsentscheiden werden die Ab-
weichungen von der Steuererklärung bekannt gegeben.42
2 Ist die Einsprache, der Rekurs oder die Beschwerde zulässig, wer-
den im Entscheid die Art des Rechtsmittels, die Behörde, bei welcher
das Rechtsmittel einzureichen ist, und die Frist für die Ergreifung des
Rechtsmittels angegeben.
3 Fehlen diese Angaben und ist ein Rechtsmittel nicht oder ver-
spätet ergriffen worden, wird auf Begehren die Frist zur Ergreifung des
Rechtsmittels wiederhergestellt.
4 Der Entscheid über eine der Steuererklärung entsprechende oder
vom Steuerpflichtigen im Laufe des Einschätzungs- oder Einsprache-
verfahrens unterschriftlich anerkannte Einschätzung wird ihm durch
die Schlussrechnung angezeigt.
56
Steuergesetz (StG)
631.1
Gerichtsentscheide zu dieser Bestimmung (34)
SB.2004.00045 · zh (§ 126 Abs. I StG)
Tax Assessment Defective Due to Inexplicable Contradiction in Figures
This procedural norm is listed among the applicable legal norms, concerning the communication of decisions.
SB.2004.00045 · zh (§ 126 Abs. IV StG)
Tax Assessment Defective Due to Inexplicable Contradiction in Figures
The ruling is based on the assessment being done based on figures other than those in the tax declaration, as referenced in the initial decree under this paragraph.
SR.2005.00015 · zh (§ 126 Abs. I StG)
Retroactive Tax Assessment Dispute Based on Subsequent Discovery of Shareholder Benefits
This provision deals with supplementary tax assessments, which is the subject matter of the dispute, although the application relies more on procedural defects (§ 162 Abs. II StG).
2017 · zh (§ 126 Abs. 1 StG)
Taxpayer Challenge to Valuation of Shares in Legal Services Corporation
Cited in relation to the requirement for adequate reasoning in appeal decisions, as guaranteed by the right to be heard.
SB.2019.00051 · zh (§ 126 Abs. 1 StG)
Taxpayer's Late Receipt Voids Objection to Discretionary Assessment
Cited as a relevant procedural norm in the context of the decision, although the direct ground for the final order rests on DBG/StG provisions regarding the objection requirements.
SB.2017.00081 · zh (§ 126 Abs. IV StG)
Tax Liability of Legal Entity with Letterbox Address
This provision is listed among the legal norms relevant to the decision on state and municipal taxes.
SB.2017.00032 · zh (§ 126 StG)
Taxpayer Appeals Regarding 2012 State and Municipal Taxes and Waived Rental Income
Cited in the list of relevant legal norms, pertaining to the substantive taxation issue decided.
SB.2015.00018 · zh (§ 126 Abs. I StG)
Tax Assessment Appeal Over Assumed Consent
This provision is cited in the context of the applicable tax law, which is relevant to the subject matter being decided upon.
SB.2015.00018 · zh (§ 126 Abs. IV StG)
Tax Assessment Appeal Over Assumed Consent
This provision is cited in the context of the applicable tax law, which is relevant to the subject matter being decided upon.
SB.2014.00142 · zh (§ 126 Abs. I StG)
Executor Tax Liability and Jurisdiction Dispute against Canton of Zurich
This provision is cited among the legal norms applied, although its specific role in the dispositive is not detailed beyond general citation.
SB.2014.00142 · zh (§ 126 Abs. IV StG)
Executor Tax Liability and Jurisdiction Dispute against Canton of Zurich
This provision is cited among the legal norms applied, although its specific role in the dispositive is not detailed beyond general citation.
SB.2010.00137 · zh (§ 126 Abs. 1 StG)
Tax Remand Decision Appealability Due to Irreparable Harm
The tax office did not adequately justify its decision, failing to explain why the unusually high estimate of taxable income and assets was not obviously incorrect.
SB.2010.00089 · zh (§ 126 Abs. I StG)
Taxpayer Failed to Sustain Burden of Proof Against Discretionary Assessment
This provision is cited in the final orders regarding the assessment.
2009 · zh (§ 126 Abs. 1 StG)
Tax Authority v. Company: Preemptive Gain on Subsidies
Establishes the requirement for decisions to be communicated in writing with reasoning.
SB.2009.00070 · zh (Art. 126 Abs. I StG)
Judicial Review of Tax Remission Decision Due to Insufficient Financial Hardship Assessment
Cited in relation to the assessment of the appropriateness of the tax office's decision.