631.1
STGLFLT
CH-ZH
CH-ZH
Art. 153 : Steuergesetz (StG)
Art. 153
1 Gegen den Entscheid des Steuerrekursgerichts können
der Steuerpflichtige, das kantonale Steueramt und die Gemeinde innert
30 Tagen nach Zustellung Beschwerde beim Verwaltungsgericht erhe-
ben.58
2 Im Verfahren bei Erhebung der Quellensteuer steht das Be-
schwerderecht auch dem Schuldner der steuerbaren Leistung zu.
3 Mit der Beschwerde können alle Rechtsverletzungen, einschliess-
lich Überschreitung oder Missbrauch des Ermessens, und die unrich-
tige oder unvollständige Feststellung des rechtserheblichen Sachver-
halts geltend gemacht werden.
4 Im Übrigen gelten die Bestimmungen über das Rekursverfahren
vor dem Steuerrekursgericht sinngemäss.58
64
Steuergesetz (StG)
631.1
Gerichtsentscheide zu dieser Bestimmung (199)
SB.2002.00084 · zh (§ 153 lit. IV StG)
Extraordinary Dividend Income Classification Upheld Despite Withdrawal
Cited as the legal basis for the court's ability to impose a harsher penalty (Verbesserung) even after the appeal was withdrawn.
SB.2025.00058 · zh (§ 153 Abs. I 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.
SB.2025.00049 · zh (§ 153 Abs. IV 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.2025.00018 · zh (§ 153 Abs. IV StG)
Taxpayer Denied Garden House Deduction for Property Gains Tax Due to Lack of Proof
Likely cited in conjunction with procedural aspects or the calculation of tax, although not explicitly detailed in the excerpt.
SR.2025.00008 · zh (§ 153 Abs. IV StG)
Tax Lien Appeal Timeliness Dispute
This provision was cited in the list of legal norms and corresponds to the basis for the court's final order of non-admittance (Nichteintreten).
SB.2025.00036 · zh (§ 153 Abs. IV StG)
Reopening of Tax Proceedings: Cantonal Law on Costs and Compensation
Cited regarding the regulation of costs and compensation in tax proceedings, particularly after a federal court decision.
SB.2024.00067 · zh (§ 153 Abs. III 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.
SB.2023.00094 · zh (§ 153 Abs. I StG)
Force-Revaluation of Tax Write-Downs for Qualified Participations
Cited as the basis for the legal consequences regarding costs and compensation.
SB.2023.00094 · zh (§ 153 Abs. III StG)
Force-Revaluation of Tax Write-Downs for Qualified Participations
Cited as the basis for the legal consequences regarding costs and compensation.
SB.2023.00094 · zh (§ 153 Abs. IV StG)
Force-Revaluation of Tax Write-Downs for Qualified Participations
Cited as the basis for the legal consequences regarding costs and compensation.
SB.2024.00125 · zh (§ 153 Abs. IV StG)
Taxpayer Appeal Dismissed for Lack of Substantive Justification
The court confirmed the dismissal of the appeal due to insufficient grounds in the appeal.
SB.2024.00104 · zh (§ 153 Abs. I StG)
Tax Appeal Dismissed for Late Filing and Abuse of Process
This provision is explicitly cited in the dispositive section concerning the state and municipal taxes for 2011 and 2012, justifying the court's decision.
SB.2024.00031 · zh (§ 153 Abs. IV StG)
Taxpayer's Appeal Dismissed: Effective Management Determined in Zurich
This provision is likely cited as the basis for the court's decision regarding the location of the actual management of the company.
SB.2024.00035 · zh (§ 153 Abs. IV StG)
Tax Cost Allocation Following Partial Appeal Success
This provision relates to the cost allocation which was upheld in the final decision.
SB.2024.00004 · zh (§ 153 Abs. IV StG)
Taxpayer Challenge to Asset-Based Income Assessment Fails
Cited regarding the rectification of tax assessments.