631.1 STGLFLT

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Art. 279 : Steuergesetz (StG)

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Art. 279

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631.1

← Art. 278 Steuergesetz (StG) Art. 280 →

Gerichtsentscheide zu dieser Bestimmung (7)

SB.2002.00013 · zh (§ 279 StG)

Property Gains Tax: Loss Offsetting After Partial Sales and Applicable Law

This provision is listed among the norms applied in the context of the final decision regarding capital gains tax.

SB.2009.00068 · zh (§ 279 Abs. 1 StG)

Taxpayer Appeal on Capital Gains Tax and Statute of Limitations

This provision was cited in relation to the application of former statutes of limitations.

SB.2008.00059 · zh (§ 279 Abs. I StG)

Property Gains Tax Lien Registration Period

This provision likely concerns the lien for taxes, including its creation, registration deadline, and consequences of non-compliance, which is directly relevant to the core of the dispute.

SB.2000.00007 · zh (§ 279 lit. I StG)

Real Estate Gains Tax Recapture Period Commencement on Replacement Residence Sale

This provision is cited as the basis for the judgment regarding the due date for the recapture tax on the reduced real estate gains tax.

SB.2000.00007 · zh (§ 279 lit. I StG)

Property Gains Tax Reduction Recapture Period Commencement

Cited in the subject matter description, indicating it relates to the application of transitional provisions regarding procedural rules, although not explicitly in the final orders shown.

SB.2008.00059 · zh (§ 279 Abs. I StG)

Real Estate Gains Tax Lien Registration Timeliness

This provision is cited, likely concerning the procedural basis for the ultimate tax claim or its enforcement.

SB.2009.00068 · zh (§ 279 Abs. 1 StG)

Taxpayer's Right to be Heard vs. Mandatory Forms and Prescription Period

Cited as the provision determining the application of former statutory limitation rules for tax years prior to 1999.