Art. 152 : Steuergesetz (StG)

SB.2006.00011 · zh (§ 152 StG)

Property Gains Tax Appeal: Cost Allocation and Party Compensation Upon Remand

This provision is cited, although its specific role in the final orders is not explicitly detailed, it is listed in the 'Rechtsnormen' section which often implies relevance to the judgment's outcome, especially when costs/compensation are discussed.

SB.2005.00023 · zh (§ 152 StG)

Tax Appeal Party Compensation Award Review

Cited as part of the legal basis regarding the determination of an 'appropriate' party compensation in the appeal procedure.

ST.2025.57 · zh (§ 152 StG)

Taxpayer Appeal Regarding Out-of-Canton Permanent Establishment and Income Allocation

Cited in conjunction with § 17 Abs. 2 VRG regarding the non-application of party compensation.

DB.2024.133 · zh (§ 152 StG)

Taxpayer Upheld in Dispute Over Hidden Reserves Following Loss of Holding Company Status

Cited in the reasoning section concerning the inapplicability of party compensation for the cantonal/municipal tax matter (Rekurs).

GR.2022.12 · zh (Art. 152 StG)

Property Dealer Deduction Waiver Timing for Property Gains Tax

Provision cited in connection with Art. 17 Abs. 2 des Verwaltungsrechtspflegegesetzes used to deny the appellant compensation (Parteientschädigung).

GR.2022.40 · zh (§ 152 StG i.V.m. § 17 Abs. 2 des Verwaltungsrechtspflegegesetzes vom 24. Mai 1959 (VRG))

Investment Fund Agency Commission Deductibility in Real Estate Gains Tax

Applied to order that the appellant be denied compensation for legal fees.

SB.2025.00041 · zh (§ 152 StG)

Federal Court Decision on Tax Domicile Appeal and Cost Allocation

This provision of the Cantonal Tax Law was cited as a legal norm applicable to the case.

SB.2025.00049 · zh (§ 152 StG)

Tax Jurisdiction Cost Reallocation Following Supreme Court Appeal

This provision is cited as a legal norm relevant to the context of the decision regarding tax jurisdiction, although its specific application in the final order needs to be confirmed.

SB.2025.00036 · zh (§ 152 StG)

Reopening of Tax Proceedings: Cantonal Law on Costs and Compensation

Regulates the compensation of parties in tax proceedings.

ST.2024.65 · zh (§ 152 StG)

Tax Domicile Dispute: Separate Assessment Voided

This provision governs the allocation of party compensation, and in this case, denied it to the taxpayer due to predominant loss.

DB.2024.156 · zh (§ 152 StG)

Pension Contribution Deduction After Withdrawal Upheld

Cited in the dispositive for awarding legal costs to the complainant.

DB.2024.79 · zh (§ 152 StG)

Taxpayer Share Depreciation Disallowed Due to Lack of Causal Link to Investor Negotiation Failure

Cited in conjunction with § 17 Abs. 2 des Verwaltungsrechtspflegegesetzes as the basis for denying party compensation for cantonal/communal taxes.

DB.2024.115 · zh (§ 152 StG)

Taxpayers' Appeal Dismissed Due to Unsubstantiated Wealth Increase

Cited in connection with the refusal to award party compensation.

VS.2023.2 · zh (§ 152 StG)

Tax Authority Reassessment Ordered in Withholding Tax Refund Dispute

Cited for the obligation of the respondent to pay party compensation to the complainants.

ST.2023.198 · zh (§ 152 StG i.V.m. § 17 Abs. 2 VRP)

Tax Domicile Dispute: Zurich Residency Maintained Despite Relocation

This provision governs the awarding of compensation, explicitly stating that none shall be granted to the appellants due to the outcome.