631.1
STGLFLT
CH-ZH
CH-ZH
Art. 222 : Steuergesetz (StG)
Art. 222
Als Erlös gilt der Kaufpreis mit Einschluss aller weiteren 4. Erlös
Leistungen des Erwerbers.
Gerichtsentscheide zu dieser Bestimmung (24)
SB.2004.00066 · zh (§ 222 StG)
Taxpayer Appeal on Property Gains Tax Calculation Dismissed Due to Late Evidence Submission
This article is cited in the heading that summarizes the final decision, which leads to the dismissal of the appeal.
SB.2023.00064 · zh (§ 222 StG)
Taxpayer Fails to Substantiate Self-Performed Improvement Costs for Property Gains Tax
This provision may deal with specific rules or exemptions related to capital gains tax.
SB.2023.00115 · zh (§ 222 StG)
Real Estate Gains Tax Assessment Overturned Due to Unlawful Conditions Imposed by Unauthorized Official
Cited as part of the legal norms considered in the decision.
SB.2023.00063 · zh (§ 222 StG)
Related Party Property Sale: Acquisition Cost for Capital Gains Tax
This provision, related to real estate gains tax, is implicitly used as the context for applying the valuation rules contested by the appellant.
GR.2018.15 · zh (§ 222 StG)
Taxpayer Wins Capital Gains Tax Reduction Based on Prior Uncontaminated Property Value
This provision defines proceeds as the purchase price including all further payments by the acquirer, relevant for the calculation of the real estate gain.
SB.2021.00070 · zh (§ 222 StG)
Real Estate Gains Tax on Judicial Settlement Consideration for Co-ownership Transfer
This article is one of the provisions defining the basis for the real estate gains tax that the court implicitly applied in its final ruling on the assessment.
SB.2020.00045 · zh (§ 222 StG)
Property Gains Tax Assessment and Estimated Assessment Due to Economic Unit and Documentation Refusal
The decision appears to have been made under the general scope of the law cited in the provisions section, likely governing the main issue of the assessment.
SB.2019.00079 · zh (§ 222 StG)
Real Estate Gains Tax: Encumbrance Deduction from Acquisition Costs
The court used this article in the final order as the basis for determining the capital gain on the property.
SB.2018.00055 · zh (§ 222 StG)
Real Estate Gains Tax: Market Value vs. Purchase Price with Building Right
Cited as a general legal basis but not explicitly used in the dispositive orders.
SB.2014.00003 · zh (§ 222 StG)
Property Exchange Taxable Gain Calculation: Market Value of Acquired Parking Spaces vs. Undeveloped Land
This provision likely underpins the court's final decision regarding the calculation of the capital gain tax following the property exchange.
SB.2013.00156 · zh (§ 222 StG)
Property Gains Tax Liability on Dissolution of Simple Partnership with Unequal Legal/Economic Ownership
Although cited, this provision is related to the reasoning on the tax liability, not explicitly used in the final dispositive orders regarding costs or final ruling.
SB.2007.00116 · zh (§ 222 StG)
Real Estate Gains Tax on Company Sale: Debt Assumption and Commission Deduction
This provision was relevant to determining the taxable purchase price, as the obligation to assume debt could not be considered as an application of proceeds.
SB.2005.00079 · zh (§ 222 StG)
Property Gains Tax on Land Sale Combined with Separate Construction Contract
This provision is cited in the context of the ruling concerning the calculation of the taxable income for capital gains tax.
SB.2004.00070 · zh (§ 222 StG)
Real Estate Gains Tax Liability and Repurchase Argument Admissibility
This provision relates to the condition under which no property transfer (and thus no taxability) would occur, which is central to the court's reasoning for upholding the taxation.
SB.2004.00066 · zh (§ 222 StG)
VAT-Registered Seller's Capital Gains Tax Calculation
Cited as a basis for the decision concerning the substantiation requirements for costs.