631.1
STGLFLT
CH-ZH
CH-ZH
Art. 159 : Steuergesetz (StG)
Art. 159
1 Rechnungsfehler und Schreibversehen in rechtskräftigen
Entscheiden können innert fünf Jahren nach Mitteilung auf Antrag
oder von Amtes wegen von der Behörde, der sie unterlaufen sind,
berichtigt werden.
2 Gegen die Berichtigung oder ihre Ablehnung können die gleichen
Rechtsmittel erhoben werden wie gegen den früheren Entscheid.
Gerichtsentscheide zu dieser Bestimmung (14)
SB.2004.00045 · zh (§ 159 StG)
Tax Assessment Defective Due to Inexplicable Contradiction in Figures
The court explicitly states that correction under this article is not possible under the circumstances of the flawed opening.
SB.2016.00079 · zh (§ 159 Abs. I StG)
Tax Authority Error Not Correctable as Clerical Error
Cited as the legal basis for correcting tax assessments when the tax authority deviates from the taxpayer's declaration, and for determining what constitutes a correctable error.
SB.2016.00089 · zh (§ 159 StG)
Tax Assessment Finality Bars Subsequent Correction Appeal
This provision was likely applied regarding the finality or review of the tax assessment.
SB.2016.00036 · zh (§ 159 Abs. II StG)
Tax Assessment Correction Appeal on Tariff Disputes
This provision defines the limits of the correction procedure, which the court applied to determine the scope of review.
SB.2014.00110 · zh (§ 159 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, and the decision deals with the inadmissibility of revision and correction, suggesting its relevance to the final ruling on the appeal.
2011 · zh (Art. 159 StG)
Taxpayer's Omitted Deduction Not Grounds for Assessment Revision
This provision regarding the correction of clerical and calculation errors was cited in the reasoning concerning the inadmissibility of the correction claim, although the claim itself was rejected.
SB.2009.00073 · zh (§ 159 Abs. I StG)
Tax Repayment for Double Withholding Tax Refund
Basis for the court's decision regarding the obligation to repay the over-refunded withholding tax.
2009 · zh (§ 159 StG)
Taxpayer Barred from Revising Assessments Due to Failure to Exercise Due Diligence Regarding Prior-Year Loss Carryforwards
The eventual request to correct the assessment based on this provision was rejected because there was no accounting error.
SB.2000.00025 · zh (§ 159 lit. I StG)
Tax Assessment Finality Over Administrative Error
This provision is cited in the legal norms section, which often precedes the dispositive, but without seeing the actual dispositive orders (the numbered section at the end of the decision), I must rely on the instruction to only include provisions explicitly cited in the final orders.
SB.2000.00025 · zh (§ 159 lit. I StG)
Tax Assessment Error Correction Limited by Legal Certainty
This provision likely relates to the conditions under which a decision can be reviewed or corrected, which is central to the issue of correcting the mistaken assessment year.
SB.2011.00097 · zh (§ 159 StG)
Tax Assessment Validity Despite Clerical Errors and Pending Appeals
This article is cited in the section listing applicable legal norms and relates to the final rejection of the appeal (Abweisung).
SB.2016.00036 · zh (§ 159 Abs. II StG)
Tax Assessments: Objections and Amendments
Basis for the court's decision that the corrected tax assessments were not challenged in the objection procedure and therefore could not be the subject of the appeal.
SB.2016.00079 · zh (§ 159 Abs. I StG)
Taxpayer Appeal Against Substantive Tax Assessment Correction
This provision is cited in the section detailing the legal norms relevant to the case, which leads to the final decision.
SB.2016.00089 · zh (§ 159 StG)
Taxpayer Challenge to Final Tax Bill Based on Prior Final Assessment Upheld
This provision was cited, likely relating to the correction of tax assessments, which the court found inapplicable at this stage.