631.1
STGLFLT
CH-ZH
CH-ZH
Art. 206 : Steuergesetz (StG)
Art. 206
Die Bestimmungen über die Staatssteuern gelten sinn-
gemäss unter Vorbehalt der nachfolgenden Bestimmungen auch für
die Grundsteuern.
II. Anwendung
von Bestimmun-
gen über die
Staatssteuern
Gerichtsentscheide zu dieser Bestimmung (11)
SB.2020.00045 · zh (§ 206 StG)
Property Gains Tax Assessment and Estimated Assessment Due to Economic Unit and Documentation Refusal
This provision was cited among those applicable to the case.
GR.2019.29 · zh (§§ 133 und 135 i.V.m. § 206 StG)
Taxpayer Fails to Establish Causal Link for Property Gains Tax Deferral
Cited in the reasoning regarding the appellant's duty to cooperate in providing proof, but not explicitly cited in the operative part that dismissed the appeal.
GR.2018.44 · zh (§ 206 StG)
Taxpayer Appeal on Property Gains Tax Involving Prior Valuation and Consideration for Infrastructure Payments
This provision, in conjunction with § 152 StG and § 17 Abs. 2 VRPF, determined that the appellant (appellant) was not entitled to a party indemnity.
2018 · zh (§ 206 i.V.m. § 152 StG und § 17 Abs. 2 des Verwaltungsrechtspflegegesetzes vom 24. Mai 1959)
Taxpayer Appeal of Property Gains Tax Assessment and Deductibility of Prior Legal and Repair Costs
Provision applied in the dispositive to deny the appellants' request for party compensation.
2017 · zh (§ 206 i.V.m. § 151 Abs. 1 StG)
Property Gains Tax Appeal: Deductibility of Buyer Commission Payment
These provisions were applied to order the appellant to pay the court costs.
2013 · zh (§ 206 StG i.V.m. § 149 Abs. 3 StG)
Tax Foundation Real Estate Exchange Deferral Appeal
Cited in the dispositive for remitting the case for further investigation and a new decision due to serious procedural errors.
SB.2010.00064 · zh (§ 206 StG)
Tax Authority Estimated Assessment Upheld Due to Insufficient Documentation
This provision is implicitly the basis for upholding the discretionary assessment (Ermessenseinschätzung) when the taxpayer fails to meet their burden of proof regarding the inaccuracy of the estimate.
SB.2008.00053 · zh (§ 206 StG)
Municipal Council Refusal to Rule on Tax Objection Overturned Due to Formalism
This provision is cited as part of the relevant legal framework concerning the matter under dispute (Grundstückgewinnsteuer).
SB.2008.00053 · zh (§ 206 StG)
Taxpayer's Objection Sufficient Despite Lack of Full Tax Declaration
Cited in the context of the grounds for appeal, relating to the requirement of an appeal statement.
SB.2014.00130 · zh (§ 206 StG)
Tax Authority's Discretionary Estimation Upheld Due to Seller's Failure to Cooperate in Real Estate Gains Tax Assessment
This article establishes the comprehensive duty of cooperation for the taxpayer during the assessment process.
SB.2017.00153 · zh (§ 206 StG)
Real Estate Gains Tax Liability and Deductibility Dispute in Liquidation
This provision appears to be cited generally regarding the legal framework, but its direct application in the final orders is not explicit based on the provided text summary.