631.1
STGLFLT
CH-ZH
CH-ZH
Art. 178 : Steuergesetz (StG)
Art. 178
54 1 Gegen die Schlussrechnung oder den Entscheid über
eine Zahlungserleichterung kann beim Gemeindesteueramt Einspra-
che, gegen den Einspracheentscheid Rekurs beim kantonalen Steuer-
amt erhoben werden. Gegen den Entscheid des kantonalen Steuer-
amtes kann Beschwerde beim Verwaltungsgericht erhoben werden.
2 Die Bestimmungen über das Einsprache-, Rekurs- und Beschwerde-
verfahren bei Einschätzungen für die Staatssteuern gelten sinngemäss.
VII. Steuerrück-
erstattungen
1. An unge-
trennt lebende
Ehegatten
Gerichtsentscheide zu dieser Bestimmung (23)
SB.2006.00032 · zh (§ 178 Abs. III StG)
Tax Office Jurisdiction over Tax Collection and Assessment Appeals
The court ruled on the inadmissibility of the appeal based on the lack of jurisdiction concerning the tax collection decision.
SB.2024.00014 · zh (§ 178 Abs. II StG)
Tax Refund Distribution Between Separated Spouses
Cited in relation to the decision regarding the merits of the appeal concerning tax refunds.
SB.2021.00130 · zh (§ 178 Abs. 2 StG)
Appeal Dismissed for Insufficient Justification in Tax Installment Dispute
This provision likely serves as the legal basis for the court's decision regarding the appeal in tax matters, which resulted in non-admission.
SB.2021.00066 · zh (§ 178 Abs. II StG)
Intercantonal Loss Offset Against Cantonal Capital Gain Taxation
This provision is listed in the 'Rechtsnormen' section, indicating its relevance to the decision on loss compensation.
SB.2020.00081 · zh (§ 178 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.2020.00081 · zh (§ 178 Abs. II 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.2016.00089 · zh (§ 178 Abs. II StG)
Tax Assessment Finality Bars Subsequent Correction Appeal
This provision likely relates to the inadmissibility or limitations of review in the context of the final tax bill, justifying the dismissal of the appeal regarding the assessment.
SB.2015.00055 · zh (§ 178 Abs. I StG)
Tax Assessment Finality in Recovery Proceedings
This provision likely formed the basis for the court's final order dismissing the case, as it is cited alongside the substantive provision that justified the final decision.
SB.2015.00018 · zh (§ 178 Abs. I StG)
Tax Assessment Appeal Over Assumed Consent
This provision is cited in the context of the applicable tax law, which is relevant to the subject matter being decided upon.
SB.2011.00023 · zh (§ 178 Abs. II StG)
Tax Installment Relief Extension Denial
This article (or its context, as implied by the discussion in E. 3 regarding reconsideration) forms the basis for the court's assessment regarding the reviewability of payment relief decisions, which ultimately led to the rejection of the appeal.
SB.2011.00097 · zh (§ 178 Abs. II StG)
Tax Assessment Valid Despite Clerical Errors in Notice and Invoice
This provision is cited in the subject line and pertains to the legal basis for the decision, indicating its relevance to the core of the ruling.
SB.2009.00076 · zh (§ 178 Abs. III StG)
Appeal on Recusal Decision Transfer to Tax Appeals Commission
Cited as a specific provision under the Tax Law.
2009 · zh (§ 178 StG)
Taxpayer v. Canton Zurich (Double Taxation Refund Appeal)
Cited in the reasoning section regarding the procedural path for appeals concerning tax collection decisions, relevant to the scope of the Commission's competence (E. 1.b).
SB.2008.00057 · zh (§ 178 StG)
Taxpayer's Appeal Dismissed for Failure to File Return and Missed Objection Periods
This provision likely forms the basis for rejecting the revision claim as the court found no grounds for it.
SB.2008.00004 · zh (§ 178 StG)
Jurisdiction over Interest Crediting on Capital Gains Tax Repayments
The administrative court upheld the decision not to enter a ruling because the proper procedure under this article requires filing an objection with the municipal tax office first.