631.1
STGLFLT
CH-ZH
CH-ZH
Art. 148 : Steuergesetz (StG)
Art. 148
1 Die Rekursschrift ist, sofern sich der Rekurs nicht offen- 2. Verfahren
sichtlich als unzulässig erweist, den Rekursgegnern zur Beantwortung
zuzustellen. Dem Rekurrenten wird auf Verlangen ein Doppel der
Rekursantwort zugestellt.
2 Ausnahmsweise kann ein weiterer Schriftenwechsel oder eine
mündliche Verhandlung angeordnet werden.
3 Dem Steuerrekursgericht58 stehen dieselben Befugnisse zu wie
den Steuerbehörden im Einschätzungsverfahren.
Gerichtsentscheide zu dieser Bestimmung (31)
SB.2008.00021 · zh (§ 148 Abs. III StG)
Tax Assessment Dispute Following Constructive Service
This provision likely pertains to the legal basis for the ex officio assessment mentioned in the reasoning.
SB.2002.00053 · zh (§ 148 lit. II StG)
Tax Assessment Appeal Dismissed for Untimely Filing Based on Apparent Authority Service
This provision was cited as the legal basis for dismissing the appeal as untimely (verspätet).
SB.2022.00009 · zh (§ 148 Abs. I StG)
Taxpayer Fails to Address Prior Ruling in Tax Appeal
Cited in the dispositive for the consequence of not entering a complaint.
2021 · zh (§ 148 Abs. 1 StG)
Tax Appeal Dismissed for Untimely Filing
Cited to justify foregoing the collection of the respondent's reply due to the formal decision on non-admission.
2020 · zh (§ 148 Abs. 3 StG)
Tax Domicile Relocation and Ongoing Tax Liability Dispute
The court exercised its authority to determine tax factors as conferred on tax authorities in assessment proceedings.
SB.2019.00029 · zh (§ 148 Abs. II StG)
Tax Assessment Appeal: Management and License Fees Reclassified as Concealed Profit Distributions
This article is cited as the main legal ground for rejecting the appeal as far as it is accepted, concerning the tax assessment based on the omission of necessary information.
SB.2014.00060 · zh (§ 148 Abs. III StG)
Tax Court Rejects Expert Report on Deductible Renovation Costs
Relates to the assessment of property maintenance costs.
DB.2013.136 · zh (§ 148 Abs. 1 StG)
Taxpayer Appeal Dismissed for Untimely Filing Due to Representative Negligence
Cited in the reasoning section regarding the waiver of the respondent's reply, but not explicitly mentioned in the final dispositive orders (1-4).
SB.2012.00186 · zh (§ 148 Abs. I StG)
Taxpayer's Right to Respond to New Submissions Upheld on Remand
This provision was cited in relation to the procedural handling of the case, specifically concerning the possibility of a second exchange of written pleadings.
SB.2012.00186 · zh (§ 148 Abs. II StG)
Taxpayer's Right to Respond to New Submissions Upheld on Remand
This provision was cited in relation to the procedural handling of the case, specifically concerning the possibility of a second exchange of written pleadings.
SB.2012.00187 · zh (§ 148 Abs. I StG)
Taxpayer's Right to be Heard Violated by Unanswered Extension Request
This provision of the cantonal tax law was applied in the context of the legal proceedings.
SB.2012.00187 · zh (§ 148 Abs. II StG)
Taxpayer's Right to be Heard Violated by Unanswered Extension Request
This provision of the cantonal tax law was applied in the context of the legal proceedings.
SB.2012.00039 · zh (§ 148 Abs. III StG)
Tax Authority Upheld on Expert Appraisal Costs
Cited as part of the legal norms applied by the court.
2011 · zh (§ 148 Abs. 1 StG)
Tax Appeal Dismissed for Untimely Filing and Insufficient Reinstatement Request
Cited as justification for waiving the request for the appeal response due to the inadmissibility ruling.
SB.2010.00028 · zh (§ 148 Abs. III StG)
Income Tax Reduction Appeal for University Expenses Denied
The provision is cited in the general list of legal norms applicable, but the dispositive is an outright dismissal without specific mention of this article as the ground for the final order.