Art. 13 : Steuergesetz (StG)

SB.2006.00042 · zh (§ 13 VO StG)

Suspension of Appeal Deadlines in Property Gains Tax Objection Procedure

This provision regarding the stay of deadlines is cited in relation to the substance of the decision.

SB.2025.00010 · zh (§ 13 Abs. I StG)

Tax Valuation of Unlisted Shares: Practitioner Method Overruled in Favor of Equal Weighting

This provision is cited in the context of the reasoning leading to the decision regarding the valuation method, which underpins the final ruling.

SB.2012.00128 · zh (§ 13 VO StG)

Late Tax Appeal Dismissed Over Abolished Judicial Holidays

Cited as the basis for the inadmissibility of the appeal due to the missed deadline.

SB.2011.00048 · zh (§ 13 VO StG)

Tax Remission Appeal Dismissed Due to Untimely Filing

The court explicitly discusses the repeal of this provision but ultimately determines that the appeal was late based on the facts, regardless of this norm's potential application.

SB.2009.00001 · zh (§ 13 VO StG)

Taxpayer's Appeal Deadline Restoration Denied

This provision likely governs the restoration of time limits, which is the core issue of the taxpayer's request.

SB.2007.00126 · zh (§ 13 VO StG)

Tax Authority Appeal on Fusion Loss and Depreciation Readjudication

This provision is listed in the legal norms section, but the dispositive itself is about overturning the remand decision and sending the case back to the Tax Appeals Commission for a new decision, rather than applying this specific substantive article in the final orders.

SB.2006.00042 · zh (§ 13 VO StG)

Suspension of Objection Period During Judicial Holidays in Real Estate Gains Tax Matters

This provision on the suspension of appeal deadlines was applied to the objection procedure.

SB.2007.00126 · zh (§ 13 VO StG)

Tax Authority Reassessment of Merger Loss and Depreciation

This provision is cited in the section listing legal norms, although the core decision relates to the procedural reversal.

SB.2011.00048 · zh (§ 13 VO StG)

Appeal of 2007 Tax Reduction Denied Due to Untimely Filing

Although § 13 VO StG was repealed, its potential transitional application was considered in determining the late filing, which led to the non-admission.

SB.2012.00128 · zh (§ 13 VO StG)

Tax Appeal Deadline Failure Due to Misunderstanding of Abolished Court Holidays

This provision concerning appeal deadlines or related procedural matters is cited in relation to the decision not to entertain the appeal.