631.1 STGLFLT

CH-ZH

Art. 129 : Steuergesetz (StG)

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Art. 129

1 Die gesetzlichen Fristen können nicht erstreckt werden. IV. Fristen

2 Die Verordnung regelt, inwieweit eine behördliche Frist erstreckt

und eine abgelaufene Frist wiederhergestellt werden kann.

← Art. 128 Steuergesetz (StG) Art. 130 →

Gerichtsentscheide zu dieser Bestimmung (11)

SB.2025.00024 · zh (Art. 129 Abs. II StG)

Tax Objection Deadline Reinstatement Appeal Dismissed

This provision is cited in the context of the substantive legal basis used in the decision, concerning the tax matter being appealed.

SB.2024.00125 · zh (§ 129 Abs. II StG)

Taxpayer Appeal Dismissed for Lack of Substantive Justification

The court confirmed the dismissal of the appeal due to insufficient grounds in the appeal.

SB.2021.00104 · zh (§ 129 Abs. II StG)

Taxpayer Misses Objection Deadlines Due to Untimely Reinstatement Request

This provision governs the conditions for granting the reopening of the objection period, which the court implicitly used to deny the request.

SB.2020.00083 · zh (§ 129 Abs. II StG)

Timely Filing of Tax Appeal Mandatory

Procedural basis for determining the appeal deadline.

SB.2020.00016 · zh (§ 129II StG)

Estate of Deceased Co-Owner v. Tax Authority Regarding Capital Gains Appeal Validity

This article is cited in relation to the procedure concerning the taxation.

SB.2018.00081 · zh (§ 129 Abs. II StG)

Taxpayer's Estimated Income Assessment Upheld Due to Poor Record-Keeping

Used to assess the tax liability based on estimated income due to the taxpayer's failure to maintain proper accounting records.

SB.2018.00025 · zh (§ 129 Abs. II StG)

Untimely Request for Reinstatement Denied in Tax Appeal

This provision is listed under 'Rechtsnormen' which are often cited in dispositive orders. It likely relates to the substance of the tax dispute.

2014 · zh (§ 129 Abs. 2 StG)

Late Filing of Tax Appeal and Denied Reinstatement Due to Military Service

Cited as the basis for the standard regarding the granting of restoration of time limits when a party was prevented from observing them.

SB.2013.00040 · zh (§ 129 StG)

Double Taxation Agreement and Tax Credit Deadline Reinstatement

Cited in relation to the definition of a business operation.

SB.2018.00081 · zh (§ 129 Abs. II StG)

Taxpayer's Erotic Website Income Assessment Upheld Due to Lack of Records

Used as the legal basis for the tax assessment, particularly regarding the obligation to keep books and records.

SB.2019.00102 · zh (§ 129 Abs. II StG)

Taxpayer Cannot Rely on Incorrect Information Regarding Appeal Deadline

Cited in relation to costs and compensation.