631.1 STGLFLT

CH-ZH

Art. 63 : Steuergesetz (StG)

Originalquelle öffnen Gesamter Erlass (322 Artikel) Maschinenlesbares Markdown (.md)

Art. 63

Gegenstand der Gewinnsteuer ist der Reingewinn.

631.1

1. Steuerobjekt

1. Grundsatz

2. Berechnung

des Reingewinns

← Art. 62 Steuergesetz (StG) Art. 64 →

Gerichtsentscheide zu dieser Bestimmung (7)

2017 · zh (§ 63 StG)

Tax Authority v. Company Regarding Denial of Loss Carry-Forward Due to Alleged Shell Company Transaction

This article establishes that the net profit of a legal entity is subject to profit tax, underpinning the entire tax assessment being reviewed.

SB.2016.00026 · zh (§ 63 StG)

Association Contributions Under Collective Bargaining Agreement Taxability

This provision regarding the taxation of income is cited in the context of assessing the taxability of the revenue.

SB.2012.00105 · zh (§ 63 StG)

Taxpayer Right to Rebut Presumption of Utilized Loss Carryforwards Following Favorable Jurisprudence

Cited as a legal norm relevant to the case, concerning tax assessment rules.

SB.2008.00119 · zh (§ 63 StG)

Fusion Losses and Debt Waiver Income in Corporate Taxation

This provision is relevant to the court's reasoning concerning the tax treatment of the transactions leading to the final decision.

SB.2004.00051 · zh (§ 63 StG)

KAG Taxation and Double Taxation Affirmed

Cited regarding the determination of profit.

SB.2008.00119 · zh (§ 63 StG)

Fusion Losses and Benefit Certificates Tax Treatment

This provision is implicitly the main ground as the appeal concerns State and Municipal Taxes (StG) and the outcome of the case is an Abweisung (dismissal).

SB.2016.00026 · zh (§ 63 StG)

Association Contributions as Taxable Income

This provision is listed in the legal norms, although its application is not detailed in the final orders provided, it is part of the legal context referenced.