631.1
STGLFLT
CH-ZH
CH-ZH
Art. 213 : Steuergesetz (StG)
Art. 213
Gegen den Entscheid des Steuerrekursgerichts58 können
der Steuerpflichtige und die Gemeinde Beschwerde beim Verwaltungs-
gericht erheben. Die Bestimmungen über das Beschwerdeverfahren
vor Verwaltungsgericht bei Einschätzungen für die Staatssteuern gel-
ten sinngemäss.
Gerichtsentscheide zu dieser Bestimmung (24)
SB.2007.00100 · zh (§ 213 StG)
Multiple Property Sales and Single Transaction Tax Treatment
This cantonal tax law provision is cited as part of the legal basis for the decision.
SB.2025.00018 · zh (§ 213 StG)
Taxpayer Denied Garden House Deduction for Property Gains Tax Due to Lack of Proof
Referenced concerning the determination of capital gains tax.
SB.2021.00070 · zh (§ 213 StG)
Real Estate Gains Tax on Judicial Settlement Consideration for Co-ownership Transfer
This article concerns the calculation of the taxable gain, which is central to the appeal's subject matter.
SB.2020.00007 · zh (§ 213 StG)
Deferred Property Gains Tax Lien Enforceable Against New Owner
Used as the legal basis for the rejection of the appeal.
SB.2019.00016 · zh (§ 213 StG)
Taxpayer Legitimate Expectations in Real Estate Gains Tax Calculation
This provision is likely cited as part of the legal basis for the ruling on the merits.
SB.2016.00103 · zh (§ 213 StG)
Spouse's Appeal Regarding Deferred Capital Gains Tax Liability on Matrimonial Home Transfer
This provision was listed in the relevant norms section.
SB.2014.00079 · zh (§ 213 StG)
Taxpayer denied offset of property gain with out-of-canton losses due to prior federal ruling and lack of justification for deviation.
Cited in the context of the self-binding of the court and the binding of the municipal tax authority to decisions of the cantonal tax office regarding out-of-canton business losses.
SB.2014.00019 · zh (§ 213 StG)
Property Gains Tax Dispute: Late Objection, Tenant Costs, and Purchase Price Adjustments
This article pertains to the basis for calculating the tax, relevant to determining the imputed value of advance payments.
SB.2012.00114 · zh (§ 213 StG)
Real Estate Dealer Qualification and Right to Be Heard in Cantonal Tax Case
This provision of the Cantonal Tax Law was cited in the context of the legal provisions considered.
SB.2010.00121 · zh (§ 213 StG)
Taxpayers' Property Gains Tax Dispute Over Rezoning Compensation
Cited as the basis for calculating the real estate gains tax.
SB.2010.00072 · zh (§ 213 StG)
Taxpayer Prevails in Property Gains Tax Reassessment Over Disallowed Commission Deduction
This article likely pertains to the main issue of the supplementary assessment being overturned, given the context of the decision.
SB.2008.00062 · zh (§ 213 StG)
Taxpayer v. State: Gratuitously Ceded Land as Deductible Investment Cost for Property Gains Tax
This article was applied as part of the legal framework for the property gains tax ruling.
SB.2008.00062 · zh (§ 213 StG)
Taxpayer's Voluntary Land Cession for Neighborhood Plan Qualifies for Acreage Deduction
This provision was used for the calculation of the capital gain.
SB.2009.00016 · zh (§ 213 StG)
Sale Price Determination for Demolition Properties
Cited in relation to the assessment of properties with demolition objects.
SB.2009.00113 · zh (§ 213 StG)
Taxpayer Appeal on Real Estate Gains Tax Acquisition Cost Reallocation Based on Altered Land Register Quotas
The cited provision is implicitly the basis for the overall taxation framework being considered regarding the gain on the property.