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Art. 174 : Steuergesetz (StG)

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Art. 174

1 In der Schlussrechnung werden in der Regel Zinsen be-

rechnet

a. zugunsten des Steuerpflichtigen auf sämtlichen Zahlungen, die bis

zur Schlussrechnung geleistet werden. Anstelle dieser Zinsen kön-

nen auch Skonti gewährt werden,

b. zulasten des Steuerpflichtigen ab einem Verfalltag in der Steuer-

periode.

2 Die Einzelheiten, einschliesslich des Verfalltags in der Steuer-

periode, werden durch Verordnung festgelegt.

III. Nicht

periodische

Steuern

← Art. 173 Steuergesetz (StG) Art. 175 →

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Gerichtsentscheide zu dieser Bestimmung (12)

SB.2020.00100 · zh (§ 174 Abs. I StG)
Taxpayer Appeal of Default Interest on Late Corrected Tax Payment
This provision was listed under 'Rechtsnormen' and relates to the general legal framework applied, relevant to the decision context.
SB.2019.00039 · zh (§ 174 Abs. I lit. b StG)
Tax Remission Denied Due to Sufficient Assets and Voluntary Income Reduction
Cited as the basis for the decision regarding tax relief for state and communal taxes.
SB.2016.00043 · zh (§ 174 Abs. I lit. b StG)
Tax Default Interest Statute of Limitations
This provision is cited as the basis for the decision regarding the statute of limitations for tax collection.
SB.2016.00043 · zh (§ 174 Abs. II StG)
Tax Default Interest Statute of Limitations
This provision is cited in relation to the statute of limitations for tax assessments and collection.
SR.2011.00027 · zh (§ 174 Abs. I lit. a StG)
Tax Security Offset Dispute Involving Misapplied Credits and Joint Liability Post-Divorce
This article provides the procedural basis for the final order dismissing the appeal regarding the tax security.
SR.2001.00016 · zh (§ 174 StG)
Tax Seizure Includes Fines, Interest, and Costs
This provision is cited in the title of the decision and describes the subject matter of the legal dispute, indicating it was central to the court's ruling on tax security.
SB.2010.00141 · zh (§ 174 VO StG)
Tax Office Interest Recalculation Upheld
Cited as the legal basis for the tax office's correction and recalculation of interest.
SB.2016.00043 · zh (§ 174 Abs. I lit. b StG)
Taxpayer v. Canton/Municipality Regarding Default Interest Expiration
This provision is related to the main ground for the decision regarding the statute of limitations for interest, which was considered in the final order.
SB.2016.00043 · zh (§ 174 Abs. II StG)
Taxpayer v. Canton/Municipality Regarding Default Interest Expiration
This provision is related to the main ground for the decision regarding the statute of limitations for interest, which was considered in the final order.
SB.2019.00039 · zh (§ 174 Abs. I lit. b StG)
Tax Remission Denial for Insufficient Effort and Available Assets
This provision was applied regarding the refusal of cantonal/communal tax relief in the final order.
SR.2001.00016 · zh (§ 174 StG)
Tax Authority Permitted to Seize Assets for Full Tax Liability
Cited as the legal basis for the decision regarding tax security.
SR.2011.00027 · zh (§ 174 Abs. I lit. a StG)
Tax Credit Offset Denied Against Supplementary Tax; Divorce No Bar to Joint Liability
Cited as the legal basis for the tax authority's ability to demand payment from the most solvent liable party.