631.1
STGLFLT
CH-ZH
CH-ZH
Art. 176 : Steuergesetz (StG)
Art. 176
Der Regierungsrat legt den Zinsfuss fest. Er bestimmt
zudem, inwieweit auf Zinsen zugunsten wie zuungunsten des Steuer-
pflichtigen wegen Geringfügigkeit verzichtet werden kann.
V. Zahlungs-
erleichterungen
Gerichtsentscheide zu dieser Bestimmung (6)
SR.2015.00003 · zh (§ 176 StG)
Supplementary Tax Assessment Appeal: Property Management Deductions and Default Interest Rate
This provision is cited in the summary which precedes the dispositive section, indicating it pertains to the core issue of the tax reassessment.
SR.2013.00008 · zh (§ 176 StG)
Surviving Spouse's Attempt at Simplified Inheritance Tax Reassessment for Undeclared Assets Fails
This provision on the competence to set the interest rate was mentioned in the context of examining the validity of the Government Council's decree regarding the interest calculation.
SB.2010.00141 · zh (Art. 176 Abs. 2 VO StG)
Tax Authority Interest Recalculation Upheld
This procedural rule likely governs the calculation or application of interest upon correction of a tax assessment.
SB.2010.00141 · zh (§ 176 VO StG)
Tax Office Interest Recalculation Upheld
Cited as the legal basis for the tax office's correction and recalculation of interest.
SR.2013.00008 · zh (§ 176 StG)
Surviving Spouse's Claim for Simplified Reassessment on Undeclared Assets Denied
This article, which governs the cantonal tax authority's competence to set interest rates, was cited in the context of the court reviewing a government council resolution regarding interest rates.
SR.2015.00003 · zh (§ 176 StG)
Tax Deductions and Penalty Interest Rate Dispute
Cited in relation to the calculation of default interest on back taxes.