Legislator Rechtsprechung & Gesetzgebung

Art. 186

55

Zweiter Teil: Gemeindesteuern

Erster Abschnitt: Allgemeine Gemeindesteuern

A. Allgemeine Bestimmungen

1. Steuerpflicht

1. Steuerarten

← Art. 185 Steuergesetz (StG) Art. 187 →

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Gerichtsentscheide zu dieser Bestimmung (15)

SB.2010.00028 · zh (Art. 186 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.
SB.2010.00028 · zh (Art. 186 Abs. ii 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.
SB.2010.00028 · zh (§ 186 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.
SB.2009.00026 · zh (§ 186 StG)
Tax Remission Application Reconsideration Dispute
Cited in the context of the requirement for reconsideration of administrative acts regarding tax remission.
SB.2009.00076 · zh (§ 186 Abs. III StG)
Appeal on Recusal Decision Transfer to Tax Appeals Commission
Cited as a specific provision under the Tax Law.
SB.2009.00070 · zh (Art. 186 Abs. III StG)
Judicial Review of Tax Remission Decision Due to Insufficient Financial Hardship Assessment
Cited in relation to the assessment of the appropriateness of the tax office's decision.
SB.2009.00070 · zh (Art. 186 Abs. ii StG)
Judicial Review of Tax Remission Decision Due to Insufficient Financial Hardship Assessment
Cited in relation to the assessment of the appropriateness of the tax office's decision.
SB.2006.00082 · zh (§ 186 Abs. III StG)
Tax Reduction Appeal Jurisdiction Dispute
This provision is cited in the context of the court's decision regarding the appealability of the decision on tax remission.
SB.2006.00082 · zh (§ 186 Abs. III StG)
Cantonal Finance Directorate Tax Remission Appeal Jurisdiction
This provision is implicitly the basis for the final ruling that the appeal cannot be lodged with the administrative court, as the appeal against the decision of the Finance Directorate regarding tax relief is final at that level.
SB.2009.00070 · zh (Art. 186 Abs. III 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.2009.00070 · zh (Art. 186 Abs. ii 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 (§ 186 Abs. III 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.2009.00085 · zh (§ 186 Abs. ii 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.2010.00028 · zh (§ 186 Abs. III StG)
Tax Remission Denial for Student Hardship
This cantonal tax law provision is listed under 'Rechtsnormen' and pertains to the general legal framework relevant to the decision.
SB.2010.00028 · zh (§ 186 Abs. ii StG)
Tax Remission Denial for Student Hardship
This cantonal tax law provision is listed under 'Rechtsnormen' and pertains to the general legal framework relevant to the decision.