631.1
STGLFLT
CH-ZH
CH-ZH
Art. 161 : Steuergesetz (StG)
Art. 161
1 Das Recht, ein Nachsteuerverfahren einzuleiten, erlischt
zehn Jahre nach Ablauf der Steuerperiode, für die eine Einschätzung
zu Unrecht unterblieben oder eine rechtskräftige Einschätzung unvoll-
ständig ist.
2 Das Recht, die Nachsteuer festzusetzen, erlischt 15 Jahre nach
Ablauf der Steuerperiode, auf die sie sich bezieht.
Gerichtsentscheide zu dieser Bestimmung (23)
VB.2004.00162 · zh (§ 161 Abs. I StG)
Sewage and Water Connection Fee Liability Timing and Statute of Limitations
Cited in relation to the applicable prescription period for the fee claim.
VB.2004.00162 · zh (§ 161 Abs. II StG)
Sewage and Water Connection Fee Liability Timing and Statute of Limitations
Cited in relation to the applicable prescription period for the fee claim.
SR.2024.00019 · zh (§ 161 StG)
Retroactive State and Municipal Tax Assessment Following Merger
This provision is cited in the case summary indicating it is a relevant legal basis for the dispute concerning the revision of tax assessments.
SB.2023.00086 · zh (§ 161 Abs. I StG)
Municipal Tax Jurisdiction Dispute: Actual Management Location Determines Liability
Cited as the provision that bars the initiation of a supplementary tax procedure due to the statute of limitations for tax periods 2011-2013.
SR.2021.00016 · zh (§ 161 StG)
Tax Office Re-assessment of Taxes for 2007-2011 Upheld Despite Forfeiture Claim
Regelt die Nachbesteuerung und die Möglichkeit der Anpassung aufgrund nachträglicher Änderungen der Sach- oder Rechtslage, relevant für die Anordnung der Nachbesteuerung für die Steuerperioden 2007-2011.
SR.2021.00004 · zh (§ 161 Abs. I StG)
Revocation of Tax Exemption and Shareholder Reassessment
This provision is implicitly the main ground used to reject the appeal (implied by the final order rejecting the recourse and upholding the underlying decision which likely relied on this norm regarding subsequent taxation).
SR.2021.00001 · zh (§ 161 Abs. 1 StG)
Tax Assessment Appeal Dismissed Over Undervalued Artwork
This provision is mentioned among the cited norms, likely related to the procedure or consequences in the context of the subsequent assessment.
SR.2020.00024 · zh (§ 161 StG)
Tax Reassessment Following Lump-Sum Pension Withdrawal and Blocking Period Violation
This provision is listed among the legal norms cited by the court.
SR.2020.00009 · zh (§ 161 Abs. I StG)
Taxpayer Obligation to Prove Arbitrary Best Judgment Assessment in Reassessment Following Voluntary Disclosure
This provision is cited in the 'Rechtsnormen' section, implying it was used to justify the final ruling regarding the cantonal tax law framework.
SR.2019.00006 · zh (§ 161 Abs. I StG)
Taxpayer v. Tax Authority: Supplementary Assessment for Undeclared Inherited Land
This provision governs the determination of tax liabilities in supplementary tax proceedings and is implicitly the basis for the overall decision to uphold the supplementary tax.
SR.2019.00007 · zh (§ 161 Abs. I StG)
Taxpayer's Undeclared Land Parcel Leads to Back Taxes
This provision is cited in the dispositive as the basis for dismissing the appeal, likely relating to the imposition of back taxes.
SR.2017.00014 · zh (§ 161 StG)
Taxpayer Appeal Dismissed in Reassessment of Investment Fund Share Transfer.
This provision is cited in the section listing the legal norms applied by the court, indicating its use in the substance of the decision.
SR.2017.00023 · zh (Art. 161 StG)
Taxation of Mixed-Use Loft Rental Expenses
This provision is cited in the context of the legal norms underlying the decision regarding the reassessment proceedings (Nachsteuern).
SR.2016.00022 · zh (§ 161 StG)
Tax Reassessment Upheld Due to Undervalued Real Estate and Undisclosed Inheritance Stake
This provision is the main ground for dismissing the appeal, as all prerequisites for reassessment (Nachbesteuerung) are met.
SR.2014.00013 · zh (§ 161 Abs. I StG)
Taxpayer Wins Appeal Over Improper Service in Tax Proceedings
Basis for the decision regarding subsequent and penalty taxes.