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Art. 149 : Steuergesetz (StG)

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Art. 149

58 1 Das Steuerrekursgericht entscheidet innert 60 Tagen seit 3. Entscheid

Abschluss der Sachverhaltsermittlungen, der den Parteien angezeigt

wird. Kann diese Frist nicht eingehalten werden, wird den Parteien

unter Angabe der Gründe mitgeteilt, wann der Entscheid vorliegt.

2 Das Steuerrekursgericht ist in seinem Entscheid nicht an die An-

träge der Parteien gebunden. Es kann nach Anhörung des Steuerpflich-

tigen die Einschätzung auch zu dessen Ungunsten ändern. Es führt das

Verfahren trotz Rückzug oder Anerkennung des Rekurses weiter, sofern

Anhaltspunkte dafür vorliegen, dass der angefochtene Entscheid oder

die übereinstimmenden Anträge dem Gesetz widersprechen, oder eine

Gegenpartei einen abweichenden Antrag gestellt hat.

3 Ausnahmsweise kann es zur Wahrung des gesetzlichen Instanzen-

zugs die Sache zur Neubeurteilung an die Vorinstanz zurückweisen,

namentlich wenn zu Unrecht noch kein materieller Entscheid getrof-

fen wurde oder dieser an einem schwerwiegenden Verfahrensmangel

leidet.

← Art. 148 Steuergesetz (StG) Art. 150 →

Gerichtsentscheide zu dieser Bestimmung (96)

SB.2008.00021 · zh (§ 149 Abs. III StG)

Tax Assessment Dispute Following Constructive Service

This provision relates to the legal framework concerning the challenge or consequences following the actions described.

SB.2004.00025 · zh (§ 149 Abs. II StG)

Tax Assessment Agreement Validity Appeal

Cited in the context of the court's ability to rule beyond the parties' submissions (implied by the decision to uphold the agreement which resulted in a potentially unfavorable outcome for the appellant).

SB.2004.00045 · zh (§ 149 Abs. II 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.2002.00038 · zh (§ 149 lit. II StG)

Tax Treatment of Extraordinary Dividend Income

This article is listed under 'Rechtsnormen', but without explicit mention in the dispositive orders, it cannot be included based on the rules.

SB.2002.00015 · zh (Art. 149 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 regulating the outcome or specific aspect of the appeal proceedings.

SB.2002.00084 · zh (§ 149 lit. II StG)

Extraordinary Dividend Income Classification Upheld Despite Withdrawal

Cited as the legal basis for classifying the dividend as extraordinary income.

SB.2004.00025 · zh (§ 149 Abs. II StG)

Tax Assessment Agreement Supersedes Commercial Trading Determination

This provision appears to be the basis for the court's decision to uphold the agreement/ruling regarding the taxpayer's treatment as a securities dealer, despite the potential for a negative outcome (reformation in peius).

SB.2006.00022 · zh (§ 149 Abs. III StG)

State Tax Loss Carryforward Disallowance Based on Prior Zero Assessment Issuance

Cited as a legal norm applied in the context of the main issue regarding tax assessments.

SB.2024.00113 · zh (§ 149 Abs. II StG)

Taxpayer Appeal Dismissed on Partial Disability Expense Deductibility

This provision was cited, suggesting it contains the rule applied for the outcome of the case, likely concerning judicial review or procedure related to the final judgment.

GR.2023.13 · zh (§ 149 Abs. 3 StG)

Taxpayer Appeal on Property Gains Tax Deductions for Facility and Architectural Costs

The appeal was partially granted, and the case was remanded to the lower authority for a new decision due to significant procedural defects.

DB.2022.73 · zh (§ 149 Abs. 1 StG)

Taxpayer Appeal Regarding Taxation of Unlisted Foreign Investment Fund Income

Cited to establish that the Tax Review Court decides based on its own investigation and is not bound by the parties' requests regarding the object of the procedure.

DB.2023.25 · zh (§ 149 Abs. 3 StG)

Shareholder Loan Reclassification Case Remanded for Further Investigation

Used to send the case back to the cantonal tax office for reassessment due to procedural deficiencies.

SB.2023.00065 · zh (§ 149 Abs. 1 StG)

Taxpayer's Appeal of Tax Assessment Dismissed Due to Mootness and No Violation of Processing Time

Cited regarding the treatment deadline, but ultimately found to be an organizational deadline and not violated in this case, thus not the main ground for the dispositive orders.

SB.2022.00082 · zh (§ 149 Abs. I StG)

Furnished Room Rental as Commercial Activity, AHV Contribution Timing, and Tax Assessment Appeal

Cited in relation to the procedural inadmissibility of the appeal concerning federal direct tax.

SB.2023.00010 · zh (§ 149 Abs. II StG)

Tax Appeal: Hardship Deduction for Imputed Income Deemed Unlawful

This provision likely concerns procedural rules within cantonal tax law, possibly related to appeals or the conduct of proceedings.

Art. 149 : Steuergesetz (StG)

Art. 149

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Gerichtsentscheide zu dieser Bestimmung (96)