631.1 STGLFLT

CH-ZH

Art. 14 : Steuergesetz (StG)

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Art. 14

1 Die Angehörigen der bei der Eidgenossenschaft beglaubig-

ten diplomatischen und konsularischen Vertretungen sowie die Ange-

hörigen der in der Schweiz niedergelassenen internationalen Organi-

sationen und der bei ihnen bestehenden Vertretungen werden insoweit

nicht besteuert, als das Bundesrecht eine Steuerbefreiung vorsieht.

2 Bei teilweiser Steuerpflicht gilt § 6 Abs. 1.

← Art. 13 Steuergesetz (StG) Art. 15 →

Gerichtsentscheide zu dieser Bestimmung (8)

SB.2024.00074 · zh (§ 14 Abs. I StG)

Tax Valuation of Unlisted Shares Dispute

This provision is cited in the list of legal norms as a potential applicable legal standard.

SR.2024.00013 · zh (§ 14 VO StG)

Tax Assessment Appeal Dismissal Due to Improper Filing Venue

This article is cited in the context of the procedural issues leading to the rejection of the appeal.

SB.2024.00034 · zh (§ 14 VO StG)

Taxpayer's Mistake in Filing Appeal Leads to Dismissal

Cited as the legal basis for imposing additional taxes.

SR.2024.00002 · zh (§ 14 VO StG)

Appellants' Deliberate Misfiling Bars Reinstatement of Time Limits

This provision is cited in the context of the court's decision on the inadmissibility of the appeal and the rejection of the request for reinstatement of the deadline.

SB.2023.00016 · zh (§ 14 VO StG)

Tax Appeal Dismissed for Missed Deadline

This provision, cited regarding the conditions for granting time limit restoration, justifies the final decision regarding the request for restoration.

SB.2018.00025 · zh (§ 14 VO 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.

SB.2015.00018 · zh (§ 14 VV 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 (§ 14 VV STG)

Taxpayer Objection Validity in Supplementary Wealth Tax Appeal

Cited regarding the procedural handling of the tax assessment.