632.1 ESCHGLISD

CH-ZH

Art. 44 : Erbschafts und Schenkungssteuergesetz (ESchG)

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Art. 44

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1. 1. 11 - 71

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632.1

Erbschafts- und Schenkungssteuergesetz (ESchG)

5. Abschnitt: Änderung rechtskräftiger Entscheide

A. Revision und Berichtigung

1. Revision

1. Revisions-

gründe

← Art. 43 Erbschafts und Schenkungssteuergesetz (ESchG) Art. 45 →

Gerichtsentscheide zu dieser Bestimmung (4)

SR.2007.00004 · zh (§ 44 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.2001.00002 · zh (§ 44 lit. II ESchG)

Inheritance Division Agreement and Gift Tax Liability

This provision is cited in the dispositive order regarding the partial granting of the appeal and the annulment of the tax assessment.

SR.2001.00002 · zh (§ 44 lit. II ESchG)

Gift Tax Implications of Unequal Inheritance Division Agreements

This provision appears to be the main legal ground used, as it is cited in the 'Rechtsnormen' section alongside other substantive provisions relevant to the case subject matter (Gift Tax).

SR.2007.00004 · zh (§ 44 Abs. II ESchG)

Inheritance Tax Reassessment: Consideration of New Tax-Reducing Facts in Supplementary Proceedings

This provision is cited in the list of legal norms relevant to the case, implying its use in the final decision regarding inheritance tax.