631.1
STGLFLT
CH-ZH
CH-ZH
Art. 185 : Steuergesetz (StG)
Art. 185
54 1 Gegen den Entscheid der Gemeinde können der Steuer-
pflichtige und das kantonale Steueramt innert 30 Tagen nach Zustel-
lung Rekurs bei der Finanzdirektion erheben. Dem kantonalen Steuer-
amt steht das Recht zur Rekurserhebung nur zu, sofern die erlassenen
Steuern einen vom Regierungsrat zu bestimmenden Betrag über-
steigen. Gegen den Entscheid der Finanzdirektion können der Steuer-
pflichtige und die Gemeinde innert 30 Tagen nach Zustellung Be-
schwerde beim Verwaltungsgericht erheben.
2 Die Bestimmungen über das Rekurs- und Beschwerdeverfahren
bei Einschätzungen für die Staatssteuern gelten sinngemäss.
Gerichtsentscheide zu dieser Bestimmung (39)
SB.2025.00040 · zh (§ 185 Abs. I StG)
Appeal Regarding Denial of Tax Remission for State and Communal Taxes
This article appears to be the basis for refusing the tax remission for the tax periods 2020 and 2022 due to creditor preference and lack of proven debt repayment.
SB.2023.00127 · zh (§ 185 Abs. 2 StG)
Tax Remission Refusal Appeal Upheld
This article is cited among the legal norms in the header which lists the provisions related to the case, although the dispositive itself is not fully provided, it is listed as relevant legal norm.
SB.2022.00062 · zh (§ 185 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 the preference of other creditors.
SB.2022.00049 · zh (§ 185 StG)
Taxpayer's Financial Disclosure Insufficient for Tax Remission
Cited as the legal basis for the decision regarding the tax remission.
SB.2021.00125 · zh (§ 185 StG)
Tax Remission Denial Upheld for Failure to Pay When Able
This provision governs the general requirements for tax remission, which was the main subject of the decision's substance.
SB.2020.00019 · zh (§ 185 Abs. I StG)
Tax Remission Denial Upheld Despite Property Liquidation Risk Due to Mortgage and Appellant's Financial Conduct
This provision is listed under 'Rechtsnormen' but is not explicitly cited in the dispositive section.
SB.2020.00019 · zh (§ 185 Abs. ii StG)
Tax Remission Denial Upheld Despite Property Liquidation Risk Due to Mortgage and Appellant's Financial Conduct
This provision is listed under 'Rechtsnormen' but is not explicitly cited in the dispositive section.
SB.2020.00017 · zh (§ 185 Abs. ii StG)
Tax Remission Appeal: Improper Service and Procedural Nullity
This provision is likely related to the substantive tax law basis relevant to the case, although the main operative part concerns procedural grounds and costs.
SB.2019.00080 · zh (§ 185 StG)
Taxpayer Appeal Regarding Scope of Tax Remission Review
This article is cited in the context of the provisions governing tax relief, which is the subject of the dismissed appeal.
SB.2017.00084 · zh (§ 185 Abs. ii StG)
Tax Remission Denial in Divorce Alimony Case
This provision relates to the rejection of the appeal concerning the main matter (tax remission).
SB.2015.00079 · zh (§ 185 Abs. I StG)
Tax Remission Denial for Self-Employed Taxpayer with Income Fluctuation and Outstanding Debt
This provision on tax remission conditions is used in evaluating the grounds for the remission claim.
SB.2015.00079 · zh (§ 185 Abs. ii StG)
Tax Remission Denial for Self-Employed Taxpayer with Income Fluctuation and Outstanding Debt
This provision on tax remission conditions is used in evaluating the grounds for the remission claim.
SB.2012.00036 · zh (§ 185 StG)
Appeal on Tax Remission Denial Due to Late Filing
Cited in the context of the relevant legal norms.
SB.2011.00115 · zh (§ 185 Abs. ii StG)
Taxpayer Denied Remission for Paid Taxes
Likely related to the conditions or consequences of tax remission, applied in the context of the inadmissibility decision.
SB.2010.00028 · zh (Art. 185 Abs. III StG)
Income Tax Reduction Appeal for University Expenses Denied
The provision is cited in the general list of legal norms applicable, but the dispositive is an outright dismissal without specific mention of this article as the ground for the final order.