631.1
STGLFLT
CH-ZH
CH-ZH
Art. 269 : Steuergesetz (StG)
Art. 269
1 Das neue Recht findet erstmals Anwendung auf die im
Kalenderjahr 1999 zu Ende gehende Steuerperiode. Einschätzungen
bis und mit Steuerjahr 1998 werden nach altem Recht vorgenommen.
Vorbehalten bleiben die nachstehenden Bestimmungen.
2 Die Beurteilung von Strafsteuertatbeständen, die vor Inkraft-
treten dieses Gesetzes erfüllt wurden, erfolgt nach altem Recht, sofern
nicht das neue Recht eine für den Steuerpflichtigen günstigere Lösung
bringt.
3 Die Ermittlung und Festsetzung der Nach- und Strafsteuern für
die Steuerjahre bis und mit 1998 obliegen dem kantonalen Steueramt.
Im Übrigen ist für das Verfahren und den Bezug das neue Recht, unter
Einschluss von § 255 Abs. 3, anwendbar.
3. Renten
und Kapital-
zahlungen aus
Einrichtungen
der beruflichen
Vorsorge
Gerichtsentscheide zu dieser Bestimmung (12)
VB.2004.00162 · zh (§ 269 StG)
Sewage and Water Connection Fee Liability Timing and Statute of Limitations
Cited in the list of legal norms, likely related to the substance of the fee dispute or procedure, though the primary ground is prescription.
SR.2007.00012 · zh (§ 269 Abs. I StG)
Tax Authority Back-Tax Justified; Partner Salary Allocation Required
This provision is cited in the context of assessing the tax liability and determining the allocation of income between cantons, which is a core part of the court's decision on the Nachsteuer.
SB.2005.00027 · zh (§ 269 Abs. I StG)
Foreign Exchange Trading Losses as Self-Employed Activity
This provision is listed under 'Rechtsnormen' in the header, which often summarizes the operative law, and the case deals with the nature of the taxpayer's activity, which is governed by this section.
SB.2002.00023 · zh (§ 269 StG)
Dividend Payout in Gap Year Not Extraordinary Income
Cited as a legal provision relevant to the case.
SB.2002.00026 · zh (§ 269 StG)
Extraordinary Dividend Treatment Under New Tax Assessment System
This Cantonal Tax Law article was cited, likely forming part of the procedural or substantive basis for the assessment or appeal decision.
SB.1999.00078 · zh (§ 269 lit. I StG)
Federal Withholding Tax on Bonus Payment to Former Resident
May concern specific provisions related to source tax or international taxation.
SB.2002.00023 · zh (§ 269 StG)
Tax Treatment of Dividend Distributions as Extraordinary Income
This provision is cited as the legal basis for the court's action concerning the assessment system or evaluation.
SR.2003.00011 · zh (§ 269 Abs. I StG)
Taxpayer v. Tax Office (Violation of Right to be Heard)
Cited in the context of the legal provisions considered.
SR.2003.00011 · zh (§ 269 Abs. III StG)
Taxpayer v. Tax Office (Violation of Right to be Heard)
Cited in the context of the legal provisions considered.
SR.2007.00012 · zh (§ 269 Abs. I StG)
Tax Authority Correctly Assesses Back Taxes, But Errs in Income Allocation
Cited in relation to the investigation obligations of the tax authorities.
SR.2009.00003 · zh (§ 269 Abs. I StG)
Taxpayer Routing Fees Through Corporation and Subsequent Reassessment Involving Business Expenses
This provision is part of the legal norms cited in relation to the core issue addressed by the court.
SR.2009.00003 · zh (§ 269 Abs. III StG)
Taxpayer Routing Fees Through Corporation and Subsequent Reassessment Involving Business Expenses
This provision is part of the legal norms cited in relation to the core issue addressed by the court.