631.1
STGLFLT
CH-ZH
CH-ZH
Art. 155 : Steuergesetz (StG)
Art. 155
1 Ein rechtskräftiger Entscheid kann auf Antrag oder von I. Revision
Amtes wegen zugunsten des Steuerpflichtigen revidiert werden,
a. wenn erhebliche Tatsachen oder entscheidende Beweismittel ent-
deckt werden,
b. wenn die erkennende Behörde erhebliche Tatsachen oder ent-
scheidende Beweismittel, die ihr bekannt waren oder bekannt sein
mussten, ausser Acht gelassen oder in anderer Weise wesentliche
Verfahrensgrundsätze verletzt hat,
c. wenn ein Verbrechen oder ein Vergehen den Entscheid beeinflusst
hat.
2 Die Revision ist ausgeschlossen, wenn der Antragsteller als Revi-
sionsgrund vorbringt, was er bei der ihm zumutbaren Sorgfalt schon im
ordentlichen Verfahren hätte geltend machen können.
Gerichtsentscheide zu dieser Bestimmung (81)
SB.2002.00013 · zh (§ 155 StG)
Property Gains Tax: Loss Offsetting After Partial Sales and Applicable Law
This provision is listed among the norms applied in the context of the final decision regarding capital gains tax.
SB.2024.00139 · zh (§ 155 Abs. I StG)
Taxpayer Fails to Substantiate Asset Increase; Revision of Estimated Tax Assessment Denied
This provision is listed among the norms applied in the decision regarding state and municipal taxes.
SB.2024.00139 · zh (§ 155 Abs. II StG)
Taxpayer Fails to Substantiate Asset Increase; Revision of Estimated Tax Assessment Denied
This provision is listed among the norms applied in the decision regarding state and municipal taxes.
SB.2024.00077 · zh (§ 155 Abs. I StG)
Child Benefit Repayment Not Retroactively Deductible
This provision is cited as the legal basis for the revision of tax assessments at the cantonal level.
SB.2024.00077 · zh (§ 155 Abs. II StG)
Child Benefit Repayment Not Retroactively Deductible
This provision is cited in relation to the revision of tax assessments at the cantonal level.
SB.2023.00125 · zh (§ 155 StG)
Taxpayer v. Cantonal Tax Office: Timeliness of Tax Revision Request Concerning Double Taxation of Honoraria Income
This provision, cited among the applicable legal norms, likely relates to the general rules of revision relevant to the case.
SB.2023.00099 · zh (§ 155 StG)
Cantonal Tax Appeal Over Right to be Heard and Deficient Record-Keeping
This provision is listed in the section describing the final outcome, although its specific role in the final order regarding the merits (annulment/remittal) is not detailed, it is explicitly cited alongside the provisions governing the decision.
SB.2024.00012 · zh (§ 155 StG)
Revision Denial in Real Estate Gains Tax Case
This provision, governing the revision of tax decisions, is implicitly the basis for the overall rejection of the revision request.
SB.2023.00101 · zh (§ 155 StG)
Taxpayer Loss Carryforward Offset Following Discretionary Prior Assessment
This provision is cited as part of the legal basis for the court's decision, likely concerning the court's procedural authority or costs under cantonal tax law.
SB.2022.00078 · zh (§ 155 StG)
Tax Loss Carryforward Dispute Between Cantons and Procedural Claims
The court ruled that the requirements for revision ex officio were not met according to this provision.
SB.2022.00047 · zh (§ 155 StG)
Taxpayer's Claim for Withholding Tax Refund Denied Due to Insufficient Proof of Foreign Tax Residency
Cited regarding the burden of proof for tax residency.
SR.2021.00016 · zh (§ 155 Abs. I StG)
Tax Office Re-assessment of Taxes for 2007-2011 Upheld Despite Forfeiture Claim
Bezieht sich auf die Änderung von rechtskräftigen Verfügungen, wenn ein Revisionsgrund vorliegt, was für die Berücksichtigung der Steuerperioden 2007-2011 relevant ist.
SB.2021.00109 · zh (§ 155 StG)
Tax Assessment Discretionary Estimation Appeal Rejection
This provision is cited as part of the legal basis for the judgment concerning the assessment.
SB.2021.00099 · zh (§ 155 StG)
Appeal Dismissed, Legal Aid Denied
This article likely relates to cost or compensation provisions within cantonal tax law, applied in the dispositive.
SB.2021.00004 · zh (§ 155 StG)
Appeal Against Tax Assessment Disallowance for Personnel and Other Expenses
This provision, cited in the dispositive, governs the deductibility of business expenses and justifies the disallowance of certain claimed deductions.