631.1
STGLFLT
CH-ZH
CH-ZH
Art. 127 : Steuergesetz (StG)
Art. 127
1 Der Steuerpflichtige kann sich vor den mit dem Vollzug 4. Vertragliche
dieses Gesetzes betrauten Behörden vertreten lassen, soweit seine per- Vertretung
sönliche Mitwirkung nicht notwendig ist.
2 Hat der Steuerpflichtige einen Vertreter bestimmt, sind Ver-
fügungen und Entscheide in der Regel dem Vertreter zuzustellen; doch
ist auch die Zustellung an den Steuerpflichtigen gültig.
3 Mitteilungen der Gemeinden, wie Steuererklärung, provisorische
und Schlussrechnung, können dem Steuerpflichtigen direkt zugestellt
werden, auch wenn er einen Vertreter bestimmt hat.
Gerichtsentscheide zu dieser Bestimmung (9)
SB.2002.00053 · zh (§ 127 lit. II StG)
Tax Assessment Appeal Dismissed for Untimely Filing Based on Apparent Authority Service
This provision was cited, although implicitly linked to the timeliness of the appeal under § 148 lit. II StG.
SR.2022.00009 · zh (§ 127 Abs. II StG)
Tax Appeal Over Timeliness of Objection Due to Service on Representative's Assistant
This provision likely underlies the procedural decision regarding the inadmissibility (non-entry) of the objection due to lateness, which the court confirmed.
RG.2004.00004 · zh (§ 127 StG)
Appeal dismissed for lack of valid power of attorney.
Used as the legal basis for imposing procedural costs on the representative acting without a power of attorney.
SR.2003.00013 · zh (§ 127 Abs. II StG)
Taxation of Employee Stock Options and Reliance on Prevailing Administrative Practice
Cited in relation to the determination of supplementary tax liability.
SB.2002.00094 · zh (§ 127 lit. II StG)
Tax Assessment Appeal Deadline Reinstatement Due to Improper Service on Taxpayer Instead of Representative
Cited in the summary section as a relevant legal norm.
SB.2002.00053 · zh (§ 127 lit. II StG)
Tax Assessment Upheld Despite Late Appeal; Representative's Authority Confirmed
This provision, concerning the legal basis for delivery of tax assessments to representatives, was applied to establish that the assessment notice was validly served, leading to the objection being considered late.
SR.2000.00020 · zh (§ 127 lit. II StG)
Tax Security Order Issuance for Non-Resident Taxpayer Upheld
This article is cited in the context of the overall legal framework related to the case, though the main reason for the rejection lies elsewhere.
RG.2004.00004 · zh (§ 127 StG)
Unauthorized Appeal Dismissal and Representative Liability for Costs
This article appears to be the substantive legal basis for the revision being addressed, which determines the outcome of the case.
SR.2000.00020 · zh (§ 127 lit. II StG)
Tax Security Order Against Non-Resident Taxpayer Upheld
Cited in the context of the case, although the final decision upheld the original ruling based on § 181 StG.