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Art. 175 : Steuergesetz (StG)

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Art. 175

1 Die Fälligkeiten und Zahlungsfristen für nicht periodische

Steuern werden durch Verordnung festgelegt.

2 Für vorzeitige Zahlungen werden in der Regel Vergütungszinsen

berechnet. Für verspätete Zahlungen werden Verzugszinsen erhoben.

3 Auf Steuerrückerstattungen werden Vergütungszinsen gewährt.

IV. Zuständig-

keit des

Regierungsrates

← Art. 174 Steuergesetz (StG) Art. 176 →

Gerichtsentscheide zu dieser Bestimmung (5)

SR.2023.00023 · zh (Art. 175 Abs. III StG)

Heirs' Failure to Declare Concealed Assets Voids Simplified Inheritance Tax Reassessment

This provision concerns the applicable tax law for the final assessment, which forms the basis for upholding the tax reassessment.

SB.2018.00026 · zh (§ 175 Abs. I StG)

Real Estate Gains Tax Deferral Interest Calculation on Replacement Property Occupancy

This provision was implicitly used in the context of the decision to grant the appeal regarding the interest calculation.

SB.2018.00026 · zh (§ 175 Abs. III StG)

Real Estate Gains Tax Deferral Interest Calculation on Replacement Property Occupancy

This provision was implicitly used in the context of the decision to grant the appeal regarding the interest calculation.

SB.2016.00070 · zh (§ 175 StG)

Tax Refund Irregularity and Default Interest Liability

This provision likely relates to the basis for the interest calculation or the underlying tax debt, as it is cited in the context of the final ruling.

SB.2016.00070 · zh (§ 175 StG)

Tax Refund Offset and Default Interest on Subsequent Assessment

This article is cited in relation to the overall tax liability assessment leading to the dispute over default interest.