631.1
STGLFLT
CH-ZH
CH-ZH
Art. 140 : Steuergesetz (StG)
Art. 140
1 Gegen den Einschätzungsentscheid können der Steuer-
pflichtige und die Gemeinde innert 30 Tagen nach Zustellung beim
kantonalen Steueramt schriftlich Einsprache erheben.
60
Steuergesetz (StG)
631.1
2 Eine Einschätzung nach pflichtgemässem Ermessen kann der
Steuerpflichtige nur wegen offensichtlicher Unrichtigkeit anfechten. Die
Einsprache ist zu begründen und muss allfällige Beweismittel nennen.
Gerichtsentscheide zu dieser Bestimmung (169)
SB.2007.00058 · zh (§ 140 Abs. II StG)
Tax Objection Sufficiency: Unsigned Return vs. Substantive Review of Estimated Assessment
This provision, along with § 139 Abs. II StG, is cited in the section listing the legal norms applied, indicating its relevance to the final decision regarding the appeal on tax assessment.
SB.2006.00042 · zh (§ 140 Abs. I StG)
Suspension of Appeal Deadlines in Property Gains Tax Objection Procedure
This provision is cited in relation to the substance of the decision regarding the application of the stay of deadlines.
SB.2003.00074 · zh (§ 140 Abs. II StG)
Taxpayer Appeal Regarding Foreign Employment Income and 183-Day Provision Application
This section of the Cantonal Tax Act appears to be cited in relation to the issue of discretionary assessment.
SB.2004.00045 · zh (§ 140 Abs. I StG)
Tax Assessment Defective Due to Inexplicable Contradiction in Figures
This procedural norm is listed among the applicable legal norms, likely relating to the overall procedure.
SB.2002.00015 · zh (Art. 140 lit. II StG)
Appeal of Tax Assessment: Burden of Proof and Scope of Appellate Review of Discretionary Determinations
Cited in the body of the decision, likely related to the procedural scope of the appeal authority regarding the assessment.
SB.2003.00074 · zh (§ 140 Abs. II StG)
Tax Liability and Double Taxation Agreement Interpretation (UK/Switzerland)
This provision was likely used in connection with the finding of arbitrariness concerning the discretionary income assessment.
SB.2025.00058 · zh (§ 140 Abs. II StG)
Taxpayer Missed Appeal Deadline for State and Municipal Taxes
Cited in relation to the fact that the cantonal tax office should not have entered into the merits of the appellant's late objection.
SR.2024.00036 · zh (§ 140 Abs. II StG)
Tax Reassessment of Undeclared Private Loan Income
Cited in the explicit legal norms section, although its exact role in the final orders is not specified, it is listed among the provisions used.
SB.2025.00024 · zh (Art. 140 Abs. I 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.2024.00113 · zh (§ 140 Abs. II StG)
Taxpayer Appeal Dismissed on Partial Disability Expense Deductibility
This provision was cited, suggesting it relates to the procedure or basis for the final judgment concerning the cantonal tax law.
SB.2024.00017 · zh (Art. 140 Abs. II StG)
Tax Assessment Upheld: Maintenance Costs, Interest Swaps, and Rental Income Discrepancies
This provision appears to be relevant to the reasoning regarding the dismissal of the appeal.
SB.2025.00001 · zh (§ 140 Abs. I StG)
Late Appeal Dismissed in State and Municipal Tax Assessment Case
This provision is listed among the legal norms mentioned in the context of the final decision, likely underpinning the assessment standards or procedure applied.
SB.2025.00001 · zh (§ 140 Abs. II StG)
Late Appeal Dismissed in State and Municipal Tax Assessment Case
This provision is listed among the legal norms mentioned in the context of the final decision, likely underpinning the assessment standards or procedure applied.
DB.2024.115 · zh (§ 140 Abs. 2 Satz 1 StG)
Taxpayers' Appeal Dismissed Due to Unsubstantiated Wealth Increase
Basis for the court's decision not to enter into the substance of the appeal due to the limited review of a discretionary assessment.
SB.2024.00067 · zh (§ 140 Abs. II StG)
Tax Assessment Upheld Due to Discrepancy in Share Repurchase Value
This provision is listed under 'Rechtsnormen' and is likely the basis for the decision regarding the cantonal and communal taxes.