631.1
STGLFLT
CH-ZH
CH-ZH
Art. 162 : Steuergesetz (StG)
Art. 162
54 1 Die Einleitung des Nachsteuerverfahrens wird dem
Steuerpflichtigen unter Angabe des Grundes schriftlich mitgeteilt. Ist
die Einleitung eines Strafverfahrens wegen Steuerhinterziehung mög-
lich, wird er bei der Einleitung eines Nachsteuerverfahrens darauf hin-
gewiesen.
2 Mit der staatlichen wird gleichzeitig auch die kommunale Nach-
steuer ermittelt.
66
Steuergesetz (StG)
631.1
3 Gegen den Einspracheentscheid des kantonalen Steueramtes kann
Rekurs beim Verwaltungsgericht erhoben werden. Im Übrigen gelten
die Bestimmungen über die Verfahrensgrundsätze, das Einschätzungs-
und das Rekursverfahren sinngemäss.
Gerichtsentscheide zu dieser Bestimmung (42)
SR.2005.00015 · zh (§ 162 Abs. II StG)
Retroactive Tax Assessment Dispute Based on Subsequent Discovery of Shareholder Benefits
This provision relates to the requirement for a reasoned decision by the cantonal tax office, which the court found unfulfilled regarding the tax years 1990 to 1992.
SR.2024.00024 · zh (§ 162 Abs. III StG)
Tax Authority's Duty to Investigate and Supplementary Tax Assessment
This cantonal provision concerning supplementary taxation is cited as the basis for the final order denying supplementary taxation.
SB.2024.00097 · zh (§ 162 Ziff. III StG)
Appeal Dismissal for Wrong Jurisdiction Despite Legal Counsel
This provision is cited in the section listing legal norms, suggesting it was relevant to the court's final decision regarding the appeal.
SR.2024.00028 · zh (§ 162 Abs. III StG)
Tax Assessment Appeal Deadline Expiration Confirmation
This provision is listed among the legal norms cited in the context of the final decision, supporting the overall legal framework used by the court.
SR.2024.00015 · zh (Art. 162 Abs. III StG)
Tax Assessment Appeal: Child Support vs. Spousal Maintenance Capitalization
This provision, concerning the basis for post-tax assessments due to undisclosed facts, is implicitly related to the partial acceptance and remand concerning the taxation of child support.
SR.2024.00019 · zh (§ 162 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.
SR.2024.00013 · zh (§ 162 Abs. III StG)
Tax Assessment Appeal Dismissal Due to Improper Filing Venue
This article is cited in the context of the procedural issues leading to the rejection of the appeal.
SR.2024.00017 · zh (§ 147 Abs. 4 Satz 1 in Verbindung mit § 162 Abs. 3 Satz 2 StG)
Taxpayer's Request for Suspension of Supplementary Assessment Denied Due to Unrelated Double Taxation Claim and Procedural Defects
Cited as the legal requirement for the statement of claim (Rekurs/Beschwerde) regarding the required motion and justification, which was relevant to the decision not to proceed.
SB.2024.00034 · zh (§ 162 Abs. III StG)
Taxpayer's Mistake in Filing Appeal Leads to Dismissal
Cited as the legal basis for imposing additional taxes.
SB.2024.00034 · zh (§ 162 Abs. IIII StG)
Taxpayer's Mistake in Filing Appeal Leads to Dismissal
Cited as the legal basis for imposing additional taxes.
SR.2024.00002 · zh (§ 162 Abs. III StG)
Appellants' Deliberate Misfiling Bars Reinstatement of Time Limits
This provision is cited in relation to the inadmissibility of the appeal and the rejection of the request for reinstatement of the deadline.
SR.2023.00001 · zh (Art. 162 Abs. 3 StG)
Tax Assessment Appeal Regarding Unexplained Wealth and Insufficient Disclosure
This provision likely governs the imposition of procedural costs, as the dispositive explicitly orders the appellant to bear two-thirds of the costs due to their behavior.
SR.2023.00001 · zh (Art. 162 Abs. III StG)
Tax Assessment Appeal Regarding Unexplained Wealth and Insufficient Disclosure
This provision is cited in relation to costs, as the appellant was not awarded party compensation.
SR.2022.00021 · zh (§ 162 Abs. 3 StG)
Family Foundation Distributions Taxable Income, Tax Assessment Not Arbitrary
This provision likely pertains to the costs or legal consequences of tax proceedings, and its citation in the context of 'Ausgangsgemässe Regelung der Kosten- und Entschädigungsfolgen' indicates its application to the final ruling on these matters.
SR.2022.00013 · zh (§ 162 Abs. III StG)
State and Municipal Tax Reassessment Appeal Dismissed for Untimely Objection
This article is listed among the norms used, likely related to the tax law context of the dispute.