631.1 STGLFLT

CH-ZH

Art. 184 : Steuergesetz (StG)

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Art. 184

1 Der Entscheid über den Steuererlass steht der Gemeinde

zu.

2 Der Gemeindevorstand bezeichnet die zuständige Behörde.

3 Der Entscheid ist dem Steuerpflichtigen und, wenn Steuererlass

gewährt wird, dem kantonalen Steueramt mitzuteilen.

← Art. 183 Steuergesetz (StG) Art. 185 →

Gerichtsentscheide zu dieser Bestimmung (9)

SB.2015.00079 · zh (§ 184 StG)

Tax Remission Denial for Self-Employed Taxpayer with Income Fluctuation and Outstanding Debt

This provision on the requirement for a tax remission is implicitly used as the basis for denying the remission sought by the taxpayer.

SB.2010.00166 · zh (§ 184 StG)

Tax Reduction Appeal Dismissed Due to Lack of Jurisdiction and Bad Faith

This provision is cited, likely related to the grounds for denying the tax relief requested.

SB.2009.00085 · zh (Art. 184 StG)

Tax Remission Denial for Over-Indebtedness Review

This article from the State Tax Law is listed among the norms relevant to the decision, likely underpinning the substantive review of the tax remission.

2008 · zh (§ 184 Abs. 1 StG)

Taxpayer Appeal Regarding Undivided Estate Income and Wealth Tax Assessment

Cited to justify the non-admission of the request for tax remission, referring jurisdiction to the local tax office.

SB.2009.00059 · zh (§ 184 StG)

Tax Reduction Appeal Dismissed for Insufficient Subsistence Need

This provision likely governs the procedural aspects or conditions related to tax remission decisions.

SB.2009.00070 · zh (§ 184 StG)

Appeal on Tax Relief Decision Remanded Due to Insufficient Reasoning

This Cantonal Tax Law provision is listed and likely relates to the substantive requirements or procedures concerning tax relief decisions that the court reviewed.

SB.2009.00085 · zh (§ 184 StG)

Tax Remission Appeal Denied Due to Lack of Economic Rehabilitation Effect

Although cited, this provision is not explicitly mentioned in the dispositive orders, only in the context of the legal review.

SB.2010.00166 · zh (§ 184 StG)

Taxpayer's Bad Faith Transfer and Unsuccessful Refund Claims Lead to Denied Tax Reduction

Cited in relation to the competence of the court, specifically regarding the lack of jurisdiction to rule on AHV contribution reimbursements.

SB.2015.00079 · zh (§ 184 StG)

Municipal Tax Office v. Self-Employed Taxpayer (2012 Income Tax)

Cited in relation to the general requirements for tax relief.