631.1
STGLFLT
CH-ZH
CH-ZH
Art. 154 : Steuergesetz (StG)
Art. 154
1 Gegen den Entscheid des Verwaltungsgerichts können III. Beschwerde
der Steuerpflichtige, das kantonale Steueramt, die Gemeinde und die an das Bundes-
Eidgenössische Steuerverwaltung Beschwerde beim Bundesgericht gericht
erheben.54
2 Im Verfahren bei Erhebung der Quellensteuer steht das Be-
schwerderecht auch dem Schuldner der steuerbaren Leistung zu.
G. Änderung rechtskräftiger Entscheide
Gerichtsentscheide zu dieser Bestimmung (7)
SB.2002.00028 · zh (§ 154 lit. I StG)
Tax Dispute: Extraordinary Income and Substance Distributions
Cited as the legal basis for the assessment of income tax at the cantonal level.
SB.2002.00038 · zh (§ 154 lit. I 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.2018.00139 · zh (§ 154 Abs. IV StG)
Taxpayer Appeal Regarding 2011 Secondary Domicile Assessment and Maintenance Costs
This provision of the Cantonal Tax Law is listed under the applicable legal norms.
SB.2002.00023 · zh (§ 154 lit. I StG)
Dividend Payout in Gap Year Not Extraordinary Income
Cited as the legal basis for the decision regarding extraordinary income and the assessment gap.
SB.2002.00026 · zh (§ 154 lit. I StG)
Extraordinary Dividend Treatment Under New Tax Assessment System
This Cantonal Tax Law article was cited, likely forming part of the procedural or substantive basis for the assessment or appeal decision.
SB.2002.00023 · zh (§ 154 lit. I StG)
Tax Treatment of Dividend Distributions as Extraordinary Income
This provision, concerning extraordinary income, is the main basis for the substantive decision regarding the tax assessment.
SB.2002.00028 · zh (§ 154 lit. I StG)
Liquidation Surplus Distribution Not Extraordinary Income
This provision is listed under 'Rechtsnormen' and pertains to cantonal tax law, likely relevant to the specific tax dispute decided.