Art. 157 : Steuergesetz (StG)

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Art. 157

1 Das Revisionsbegehren ist schriftlich der Behörde einzu-3. Revisions-

reichen, die den Entscheid getroffen hat.

2 Das Revisionsbegehren muss enthalten

a. die genaue Bezeichnung der einzelnen Revisionsgründe,

b. einen Antrag, in welchem Umfang der frühere Entscheid aufzu-

heben und wie neu zu entscheiden sei.

3 Die Beweismittel für die Revisionsgründe sowie für die Behaup-

tung, dass seit Entdeckung der Revisionsgründe noch nicht 90 Tage

verflossen sind, sollen dem Revisionsbegehren beigelegt oder, sofern

dies nicht möglich ist, genau bezeichnet werden.

begehren

← Art. 156 Steuergesetz (StG) Art. 158 →

Gerichtsentscheide zu dieser Bestimmung (10)

SB.2023.00125 · zh (§ 157 Abs. II lit. a 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 conditions or procedure for the revision which was subject to the court's ruling.

SB.2023.00125 · zh (§ 157 Abs. II lit. b 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 conditions or procedure for the revision which was subject to the court's ruling.

GR.2019.29 · zh (§ 157 Abs. 2 lit. b StG)

Taxpayer Fails to Establish Causal Link for Property Gains Tax Deferral

Cited in the reasoning regarding the formal requirements of the revision request, but not explicitly cited in the operative part that dismissed the appeal.

2018 · zh (§ 157 Abs. 1 StG)

Taxpayer's Late Submission Treated as Revision Request Referred Back to Tax Authority

Cited because the court determined it lacks jurisdiction to decide on the revision request and remitted the case to the proper authority (the cantonal tax office).

SB.2014.00110 · zh (§ 157 Abs. III 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, suggesting it was relevant in the context of the revision assessment.

2009 · zh (§ 157 StG)

Taxpayer v. Canton Zurich (Double Taxation Refund Appeal)

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

RG.2004.00001 · zh (§ 157 Abs. I 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 (§ 157 Abs. I StG)

Profit Shares in Pyramid Scheme Taxable Despite Revision Request

This provision likely relates to procedural aspects of the revision or the request itself, as it's mentioned alongside other procedural rules.

SB.2014.00110 · zh (Art. 157 Abs. III StG)

Taxpayer's Failure to Declare Shareholder Income Bars Revision of Final Assessments

This provision governs the conditions for the revision of tax assessments, which the court analyzed in relation to the appellant's request.