Art. 156 : Steuergesetz (StG)

SB.2024.00139 · zh (§ 156 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 (§ 156 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 (§ 156 StG)

Taxpayer v. Cantonal Tax Office: Timeliness of Tax Revision Request Concerning Double Taxation of Honoraria Income

This provision sets the deadline for filing a revision application, which was the central issue discussed in the context of the admissibility of the revision request.

SB.2023.00101 · zh (§ 156 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.

GR.2019.29 · zh (§ 156 StG)

Taxpayer Fails to Establish Causal Link for Property Gains Tax Deferral

Although cited in the reasoning regarding procedural deadlines for the revision request, this provision was not explicitly cited in the operative part regarding the dismissal of the appeal.

SB.2018.00038 · zh (§ 156 StG)

Tax Assessment Not Void Due to Gross Arbitrariness Despite Substantive Flaws

This provision is cited, and the court's reasoning implies it relates to the concept of "in die Augen springende" (glaring) defects, which are crucial for declaring a discretionary assessment void.

SB.2015.00015 · zh (§ 156 StG)

Tax Assessment Finality Versus Claims of Unjust Enrichment

This article is listed among the norms cited in relation to the revision procedure.

SB.2014.00110 · zh (§ 156 StG)

Taxpayer Appeal for Retroactive Amendment of Tax Assessments Denied Due to Untimely Revision Claim and Lack of Assessment Error

This article is cited in the list of legal norms, relating to the conditions for modifying tax assessments.

2009 · zh (§ 156 StG)

Taxpayer v. Canton Zurich (Double Taxation Refund Appeal)

Cited in the reasoning section regarding the deadline for submitting a revision request (E. 3.b.cc).

RG.2004.00001 · zh (§ 156 StG)

Revision Application Dismissed: Taxability of Pyramid Scheme Distributions and Procedural Grounds

This provision was cited in the context of the procedural rules for revision.

RG.2004.00001 · zh (§ 156 StG)

Profit Shares in Pyramid Scheme Taxable Despite Revision Request

This provision is listed among the legal norms applied, suggesting it plays a role in the court's decision, likely procedural.

SB.2008.00111 · zh (§ 156 StG)

Taxpayer Denied Appeal Reinstatement and Revision Claim Time-Barred

The court implicitly rejected the revision because more than 90 days had passed since the discovery of the alleged over-taxation, as required by this provision.

SB.2017.00124 · zh (§ 156 StG)

Taxpayer Denied Revision of Tax Assessment for Unrecoverable Claim

Cited in relation to the binding effect of prior tax assessments, which forms the basis for rejecting the revision.

SB.2018.00038 · zh (§ 156 StG)

Tax Assessment Upheld Due to Incomprehensible Financial Records

This provision is listed among the 'Rechtsnormen' (legal norms) referenced in the case, implying its relevance to the substantive ruling on the tax assessment.