631.1
STGLFLT
CH-ZH
CH-ZH
Art. 177 : Steuergesetz (StG)
Art. 177
1 Liegen besondere Verhältnisse vor, kann das Gemeinde-
steueramt fällige Beträge vorübergehend stunden oder Ratenzahlun-
gen bewilligen.
2 Zahlungserleichterungen werden widerrufen, wenn ihre Voraus-
setzungen wegfallen oder wenn die Bedingungen, an die sie geknüpft
sind, nicht erfüllt werden.
VI. Einsprache
und Rekurs
Gerichtsentscheide zu dieser Bestimmung (21)
SB.2024.00120 · zh (§ 177 StG)
Tax Remission Denial Upheld Due to Insufficient Financial Emergency
This provision is cited in connection with the legal grounds for the decision regarding the tax relief request.
SB.2022.00062 · zh (§ 177 StG)
Applicant denied tax relief due to sufficient means and failure to establish reserves.
Cited as a basis for the rejection of the tax remission request due to available financial means at the time of due date.
SB.2022.00049 · zh (§ 177 StG)
Taxpayer's Financial Disclosure Insufficient for Tax Remission
Cited as the legal basis for the decision regarding the tax remission.
SB.2020.00081 · zh (§ 177 Abs. I StG)
Tax Installment Reduction Appeal Denied Due to Insufficient Financial Justification
This provision (part of the Cantonal Tax Law) is cited as a legal basis in the context of the decision regarding tax collection/installments.
SB.2018.00127 · zh (§ 177 Abs. I StG)
Taxpayers' Request for Reduced Tax Installments Denied Due to Arrears Repayment Schedule
This provision is cited in the context of the subject matter (tax collection/payment facilities) and is the basis for the court's decision to reject the appeal.
SB.2018.00027 · zh (§ 177 Abs. I StG)
Tax Payment Relief Denial for Extended Liability
This provision is cited in the context of the decision to dismiss the appeal regarding payment deferrals.
SB.2018.00004 · zh (§ 177 Abs. 1 StG)
Taxpayers Denied Installment Relief for Unsubstantiated and Untimely Tax Payment Plan
This provision formed the legal basis for the decision regarding the rejection of further payment facilities.
2014 · zh (§§ 177 und 183 ff. StG)
Appellants' Appeal for Deduction of Spa Stay as Medical Expense Dismissed
Cited in passing when mentioning alternative options to the appeal, but not used in the final orders.
SB.2013.00145 · zh (§ 177 Abs. I StG)
Tax Installment Deferral After Debt Enforcement Initiation
Cited in the reasoning to establish the basis for granting temporary deferral or installment payments for due tax amounts under special circumstances.
SB.2013.00145 · zh (§ 177 Abs. II StG)
Tax Installment Deferral After Debt Enforcement Initiation
Cited in the reasoning regarding the principle of not granting deferral after initiated enforcement proceedings.
SB.2013.00114 · zh (§ 177 Abs. I StG)
Taxpayer Appeal Regarding Installment Payment Deferral Dismissed Due to Financial Capacity
This provision of the Cantonal Tax Act was cited as a legal norm related to the case concerning tax collection and installment payments.
SB.2011.00023 · zh (§ 177 StG)
Tax Installment Relief Extension Denial
This provision, along with its subsections, is relevant to the general subject matter (payment relief), although the dispositive ultimately confirmed the lower court's decision concerning the insufficient basis for the expanded relief requested.
SB.2009.00089 · zh (§ 177 Abs. I StG)
Appeal Against Tax Payment Relief Refusal Regarding 2007 Taxes
The court refers to this provision regarding the requirements for granting payment facilities (deferral and installment payments).
SB.2009.00089 · zh (§ 177 Abs. I StG)
Cantonal Tax Authority Denied Payment Deferral Appeal Regarding Household Expense Calculation
This article sets the prerequisites for granting payment deferrals (suspension and installment payments).
SB.2013.00114 · zh (§ 177 Abs. I StG)
Taxpayer Appeal of Installment Payment Denial and Spousal Standing
Cited in the list of legal norms, likely relevant to the underlying substantive issue regarding tax law.