631.1
STGLFLT
CH-ZH
CH-ZH
Art. 212 : Steuergesetz (StG)
Art. 212
Gegen den Einspracheentscheid kann der Steuerpflichtige
Rekurs beim Steuerrekursgericht58 erheben. Die Bestimmungen über
das Rekursverfahren bei Einschätzungen für die Staatssteuern gelten
sinngemäss. Vorbehalten bleibt § 252.
Gerichtsentscheide zu dieser Bestimmung (15)
GR.2023.25 · zh (§ 212 i.V.m. § 151 Abs. 1 StG)
Donor's Son Predeceases Donor; Property Gains Tax Deferral Revocation Appeal Granted
Provision used to order the respondent (Rekursgegnerin) to bear the procedural costs because the appeal was granted.
GR.2023.33 · zh (§ 212 i.V.m. § 151 Abs. 1 StG)
Tax Deferral for Replacement Property Including Undeveloped Parcel
This provision dictates the imposition of procedural costs on the losing party (Rekursgegnerin) following the granting of the appeal.
GR.2018.15 · zh (§ 212 StG)
Taxpayer Wins Capital Gains Tax Reduction Based on Prior Uncontaminated Property Value
This provision refers to the application of cost allocation rules in tax proceedings, used in conjunction with other provisions to determine costs.
SB.2020.00016 · zh (Art. 212 StG)
Estate of Deceased Co-Owner v. Tax Authority Regarding Capital Gains Appeal Validity
This article is cited in the context of the substance of the matter (Grundstückgewinnsteuer, likely relating to the procedure or notification leading to nullity).
2016 · zh (§ 212 StG)
Taxpayer Appeal on Property Gains Tax Reassessment Remanded for Valuation Justification
The matter was remanded for further investigation and reconsideration to the respondent authority.
2013 · zh (§ 151 Abs. 1 StG i.V.m. § 212 StG)
Taxpayer Appeal on Capital Gains Tax Assessment for Real Estate Development Costs
Applied to order the appellant to bear the costs of the appeal proceedings due to the dismissal of the appeal.
2013 · zh (§ 152 StG i.V.m. § 17 Abs. 2 des Verwaltungsrechtspflegegesetzes vom 24. Mai 1959/8. Juni 1997 und § 212 StG)
Taxpayer Appeal on Capital Gains Tax Assessment for Real Estate Development Costs
Applied to deny the appellant's claim for party compensation due to the dismissal of the appeal.
2013 · zh (§ 212 StG)
Taxpayer Appeal Regarding Real Estate Gains Tax Assessment on Property Sale Value
Cited in connection with § 149 Abs. 3 StG regarding the remand for the purpose of determining the property value before 20 years.
SB.2011.00003 · zh (§ 212 StG)
Taxpayer's Capital Gains Tax Appeal Extension Denied
Cited in relation to the appeal to the Recourse Commission and the specific circumstances of the case.
2010 · zh (§ 212 StG i.V.m. § 149 Abs. 3 StG)
Heirs' Property Gains Tax Appeal on Reserve Zone Valuation
This provision was cited as the legal basis for remitting the case back to the Commission for further investigation and new decision.
SB.2005.00084 · zh (§ 212 StG)
Taxpayer Challenge to Cantonal Tax Jurisdiction and Preliminary Ruling Denial
This provision of the Cantonal Tax Law is listed among the legal norms considered in the decision.
SB.2005.00084 · zh (§ 212 StG)
Taxpayer Challenge to Assessment Jurisdiction and Double Taxation Claim
This provision is cited as part of the legal basis governing the tax procedure under review.
SB.2011.00003 · zh (§ 212 StG)
Capital Gains Tax Appeal Dismissed Due to Untimely Filing
This provision relates to the subject matter of the appeal (real estate gains tax) but the specific application in the dispositive relates to the procedural aspects of the missed deadline.
SB.2019.00102 · zh (§ 212 StG)
Taxpayer Cannot Rely on Incorrect Information Regarding Appeal Deadline
Cited in the context of the principle that the appellate instance assesses the validity of a delivery and is responsible for corresponding information.
SB.2020.00016 · zh (§ 212 StG)
Estate Heirs' Right to Participate in Property Gains Tax Assessments
This provision is cited in the dispositive and relates to the legal consequences of a null decision, leading to the annulment of the lower court's decision and remanding the case.