631.1
STGLFLT
CH-ZH
CH-ZH
Art. 142 : Steuergesetz (StG)
Art. 142
1 Das kantonale Steueramt entscheidet gestützt auf die 3. Entscheid
Untersuchung über die Einsprache. Es kann die Steuerfaktoren neu
festsetzen und, nach Anhören des Steuerpflichtigen, die Einschätzung
auch zu dessen Nachteil ändern.
2 Das Einspracheverfahren ist kostenfrei. Die Kosten dieses Ver-
fahrens können jedoch dem Steuerpflichtigen oder jeder andern zur
Auskunft verpflichteten Person auferlegt werden, die diese Kosten
durch eine schuldhafte Verletzung von Verfahrenspflichten notwendig
gemacht haben.
E. Verfahren bei der Erhebung der Quellensteuer101
Gerichtsentscheide zu dieser Bestimmung (41)
2018 · zh (§ 142 Abs. 2 Satz 2 StG i.V.m. § 18 der Verordnung zum Steuergesetz vom 1. April 1998 (VO StG))
Taxpayers vs. Tax Authority: Substantiation of Exempt Income Claim
Basis for confirming the cost assessment from the objection proceedings because the assessment was made according to due discretion.
DB.2019.70 · zh (§ 142 Abs. 2 Satz 2 StG)
Taxpayer v. Tax Authority: Discretionary Assessment and Extended Fiscal Year
Applied to overturn the cost imposition concerning state and municipal taxes because no culpable breach of procedural duties could be blamed on the appellant.
DB.2018.59 · zh (§ 142 Abs. 2 Satz 2 StG)
Taxpayers Appeal of Wealth Assessment Due to Insufficient Documentation and Improper Estimation Methodology
Cited in the dispositive in conjunction with a regulation for imposing litigation costs for the cantonal tax proceedings due to culpable breach of procedural duties.
2016 · zh (§ 142 Abs. 2 Satz 2 StG)
Restaurant Tax Assessment Appeal Regarding Discretionary Profit Determination and Right to be Heard
Basis for upholding the imposition of opposition costs on the taxable person for initiating the opposition proceedings through culpable breach of procedural duties.
2018 · zh (§ 142 Abs. 2 Satz 2 StG)
Tax Assessment Validity Due to Untimely Objection Supplementation
Cited to confirm the cost assessment for the assessment procedure based on official discretion.
DB.2018.197 · zh (§ 142 Abs. 2 Satz 2 StG)
Taxpayers Appeal Discretionary Assessment of Property Maintenance Costs
Cited for confirming the cost imposed in the objection procedure for state and communal taxes because the discretionary assessment was correctly applied.
2018 · zh (§ 142 Abs. 2 Satz 2 StG)
Taxpayer Failure to Monitor Representative Precludes Timely Appeal of Estimated Assessment
Basis for imposing objection costs on the taxpayers because they caused the objection procedure through culpable breach of procedural duties.
2017 · zh (§ 142 Abs. 2 Satz 2 StG i.V.m. § 18 Verordnung zum Steuergesetz vom 1. April 1998 (VO StG))
Taxpayer Failure to Justify Objection to Discretionary Assessment
Applied to uphold the imposition of appeal costs in the state and municipal tax matter because the appellants caused the procedure through culpable violation of procedural duties.
2017 · zh (§ 142 Abs. 2 Satz 2 StG i.V.m. § 18 der Verordnung zum Steuergesetz vom 1. April 1998)
Tax Authority Discretionary Assessment Upheld for Insufficient Documentation
These provisions were used to confirm the cost imposition in the objection procedure because the appellant was correctly assessed according to administrative discretion.
2017 · zh (§ 142 Abs. 2 Satz 2 StG i.V.m. § 18 der Verordnung zum Steuergesetz vom 1. April 1998 (VO StG))
Tax Assessment Appeal: Discretionary Assessment Overturned by Subsequent Documentation
These provisions were cited to confirm the cost assessment from the objection procedure, as the initial assessment was correctly made under administrative discretion.
2014 · zh (§ 142 Abs. 2 Satz 2 StG)
Tax Assessment Upheld Against Foreign National Using Abusive Company Structure for Tax Evasion
Cited in conjunction with § 18 der Verordnung zum Steuergesetz to justify upholding the costs imposed during the objection phase.
2015 · zh (§ 142 Abs. 2 Satz 2 StG)
Tax Assessment Appeal Regarding Salary Deductions for Owner's Student Children
Used to justify confirming the imposition of appeal costs on the appellant due to culpably violating procedural duties.
2013 · zh (§ 142 Abs. 2 StG)
LLC Property Gains Tax Assessment Challenge and Renovation Cost Documentation Failure
Legal basis for confirming the imposition of the previous instance's administrative costs (Einsprachekosten) on the Rekurrentin.
2014 · zh (§ 142 Abs. 2 Satz 2 StG)
Taxpayer Non-Compliance Justifies Discretionary Income Assessment
This provision justifies imposing costs for the objection procedure because the losing party culpably violated procedural duties.
DB.2014.12 · zh (§ 142 Abs. 2 Satz 2 StG)
Taxpayer Challenge to Property Classification Lacking Legitimate Interest
This provision was used to justify imposing appeal costs on the appellant for the cantonal and municipal taxes due to culpable breach of procedural duties.