632.1
ESCHGLISD
CH-ZH
CH-ZH
Art. 43 : Erbschafts und Schenkungssteuergesetz (ESchG)
Art. 43
15 1 Gegen den Einspracheentscheid kann der Steuerpflich- I. Verfahren
tige Rekurs beim Steuerrekursgericht17 erheben.
2 Gegen den Rekursentscheid können der Steuerpflichtige und die
Finanzdirektion Beschwerde beim Verwaltungsgericht erheben.
3 Die Bestimmungen des Steuergesetzes über das Rekurs- und
Beschwerdeverfahren bei Einschätzungen für die Staatssteuer (§§ 147–
153 StG4) gelten sinngemäss.
Gerichtsentscheide zu dieser Bestimmung (38)
SR.2007.00011 · zh (§ 43 Abs. I ESchG)
Inheritance Tax Reassessment Based on Change of Agricultural Purpose vs. Anticipated Sale
This provision was applied in the operative part regarding the reassessment of the inheritance tax.
SR.2007.00011 · zh (§ 43 Abs. II ESchG)
Inheritance Tax Reassessment Based on Change of Agricultural Purpose vs. Anticipated Sale
This provision was applied in the operative part regarding the reassessment of the inheritance tax.
SR.2007.00004 · zh (§ 43 Abs. II ESchG)
Inheritance Tax Reassessment and Consideration of New Tax-Reducing Facts
This provision likely pertains to the substance of the decision regarding inheritance tax or supplementary tax, as it is listed among the legal norms cited by the court.
SR.2007.00011 · zh (§ 43 Abs. I ESchG)
Inheritance Tax Assessment Overturned Based on Continued Agricultural Use Despite Sale Listings
This procedural provision governed the court's decision regarding the costs.
SR.2007.00011 · zh (§ 43 Abs. II ESchG)
Inheritance Tax Assessment Overturned Based on Continued Agricultural Use Despite Sale Listings
This procedural provision governed the court's decision regarding the costs.
ES.2023.6 · zh (§ 43 Abs. 3 ESchG)
Heir Taxed on Full Estate Share, Not Just Received Assets
This provision is cited in the dispositive for the imposition of court costs on the appellant.
ES.2022.7 · zh (§ 43 Abs. 3 ESchG i.V.m. § 151 Abs. 1 des Steuergesetzes vom 8. Juni 1997, StG)
Inheritance Tax Valuation of Mortgaged Property Division Between Heirs
Applied to order the opposing party (Rekursgegner) to bear the court costs.
ES.2022.7 · zh (§ 43 Abs. 3 ESchG i.V.m. § 152 StG i.V.m. § 17 Abs. 2 des Verwaltungsrechtspflegegesetzes vom 24. Mai 1959)
Inheritance Tax Valuation of Mortgaged Property Division Between Heirs
Applied to award the appellant (Pflichtige) party compensation.
SB.2021.00113 · zh (§ 43 Abs. I ESchG)
Taxpayer Appeal Rejection Upheld Due to Untimely Inheritance Tax Filing
Cited among the legal norms relevant to the case concerning inheritance tax.
SB.2021.00113 · zh (§ 43 Abs. III ESchG)
Taxpayer Appeal Rejection Upheld Due to Untimely Inheritance Tax Filing
Cited among the legal norms relevant to the case concerning inheritance tax.
SB.2021.00131 · zh (§ 43 Abs. III ESchG)
Interim Order Challenge Dismissed for Lack of Irreparable Harm; Recusal Untimely
Cited in relation to the substance of the gift tax.
2021 · zh (Art. 43 Abs. 3 ESchG i.V.m. § 151 Abs. 1 StG)
Waiver of Usufruct as Taxable Gift
The appeal was dismissed, leading to the imposition of court costs on the appellant based on this procedural rule.
SB.2021.00082 · zh (§ 43 Abs. III ESchG)
Inheritance Tax Partner Deduction Cohabitation Requirement Dismissal
Cited in the dispositive regarding the allocation of costs.
2021 · zh (Art. 43 Abs. 3 ESchG i.V.m. § 151 Abs. 1 StG)
Inheritance Tax Deduction for Life Partner Denied Due to Separate Domiciles and Lack of Proof of Cohabitation
Provision cited for imposing the court costs on the appellant because the appeal was dismissed.
2021 · zh (§ 43 Abs. 1 ESchG)
Inheritance Tax Deduction for Life Partner Denied Due to Separate Domiciles and Lack of Proof of Cohabitation
Cited in the reasoning as the basis for the right to appeal to the Tax Appeals Court, which is relevant context for the dismissal.