631.1
STGLFLT
CH-ZH
CH-ZH
Art. 132 : Steuergesetz (StG)
Art. 132
1 Die Steuerbehörden stellen zusammen mit dem Steuer-
pflichtigen die für eine vollständige und richtige Besteuerung mass-
gebenden tatsächlichen und rechtlichen Verhältnisse fest.
2 Sie können insbesondere Sachverständige beiziehen, Augenscheine
durchführen, Geschäftsbücher und Belege an Ort und Stelle einsehen
und, mit deren Einverständnis, Zeugen einvernehmen. Die sich daraus
ergebenden Kosten können ganz oder teilweise dem Steuerpflichtigen
oder jeder andern zur Auskunft verpflichteten Person auferlegt wer-
den, die diese Kosten durch eine schuldhafte Verletzung von Verfah-
renspflichten notwendig gemacht haben.
Gerichtsentscheide zu dieser Bestimmung (62)
SB.2004.00089 · zh (§ 132 Abs. II StG)
Real Estate Gains Tax Appeal: Admission of Unrecorded Out-of-Court Witness Statements Violates Right to Be Heard
Cited as a legal norm related to the case.
SB.2024.00127 · zh (Art. 132 StG)
Tax Deductibility of Divorce Legal Fees
This provision is cited in the list of legal norms that form the basis of the court's reasoning, which ultimately leads to the decision in the dispositive section.
SR.2023.00028 · zh (§ 132 StG)
Tax Security Measure Against Non-Bankrupt Spouse for Joint Tax Liability Upheld
This provision was cited regarding the procedural handling of the tax security measure in the context of the cantonal tax law.
SR.2023.00025 · zh (§ 132 StG)
Taxpayer Income from Debt Waiver Upheld for Supplementary Tax Assessment
This article was cited in connection with the substantive analysis of the taxability of the loan waiver.
SB.2022.00106 · zh (§ 132 Abs. I StG)
Tax Jurisdiction Established by Center of Actual Management
This Cantonal Tax Law provision is cited as a basis for the decision on tax jurisdiction.
2019 · zh (§ 132 Abs. 1 StG)
Taxpayer Appeal of Capital Withdrawal Taxation for Lack of Self-Employment Proof
Cited in the reasoning establishing the general duty of the tax authorities to investigate and the taxpayer's duty to cooperate, which the court relied upon when concluding the taxpayers failed their burden of proof.
2019 · zh (§ 132 Abs. 2 StG)
Taxpayer Estoppel Regarding Tax Residency
Cited as the legal basis allowing the tax authorities to inspect business books at any time without justification.
SR.2018.00009 · zh (§ 132 StG)
Taxpayer's Failure to Rebut Evidence of Undeclared Pension Payment
This article is cited in the heading regarding the basis for the decision concerning subsequent taxation.
SB.2018.00084 · zh (§ 132 Abs. II StG)
Tax Assessment Appeal Regarding Deductibility of Asset Management Fees and Depreciation Rates
This article is applied in the final order regarding the costs of the proceedings.
2017 · zh (§ 132 Abs. 1 StG)
Taxpayer Deduction for Private Schooling Due to Child's Stress
Cited in the reasoning regarding the shared duty of tax authorities and taxpayers to establish the factual and legal circumstances for taxation.
2016 · zh (§ 132 Abs. 1 StG)
Association Tax Exemption Remanded for Factual Investigation on Public Benefit and Commercial Activity
Cited in the reasoning leading to the decision to remand the case for further investigation by the lower authority.
2015 · zh (§ 132 Abs. 2 StG)
Taxpayer Appeal of Denial of Self-Employment Status and Hobby Loss Classification
Cited in the reasoning regarding the prerequisites for ordering an expert opinion, although the opinion was ultimately denied.
SB.2013.00017 · zh (§ 132 StG)
Taxpayer vs. Tax Authority: Estimation of Unreimbursed Commuting and Meal Expenses
This provision is cited among the legal norms in the document header, relating to tax assessment procedures.
SB.2012.00124 · zh (§ 132 Abs. II StG)
Tax Appeal Regarding Disallowed Business Expenses and Precedent in Assessment Review
This provision concerns the tax authority's ability to estimate taxable income, which was done by the authority and upheld by the court.
2012 · zh (§ 132 Abs. 1 StG)
Taxpayer Appeal on Photovoltaic System Income Classification and Remand for Factual Investigation
Cited in the dispositive in connection with Art. 123 Abs. 1 DBG for the instruction to remit the case back to the tax office to determine the facts.