Jugement Verwaltungsgericht (ZH - SB.2018.00070)

Canton:	ZH
Case number:	SB.2018.00070

Instance:	Verwaltungsgericht
Department:	2. Abteilung/2. Kammer

Verwaltungsgericht Entscheid SB.2018.00070 vom 05.12.2018 (ZH)

Date:	05.12.2018
Force of law:	Das Bundesgericht hat eine Beschwerde in öffentlich-rechtlichen Angelegenheiten gegen diesen Entscheid am 17.07.2019 abgewiesen.

Summary:	The single A had been staying in Zurich for a week since 2003 and had been working in the cantons F and G since 2009. The tax office of the Canton of Zurich claimed tax sovereignty over A from 2015, which led to a appeal. A filed a complaint to refuse tax jurisdiction. The administrative court had to decide whether A's place of residence under tax law is in Zurich or in another canton. After a thorough examination of family, professional and social relations, the court ruled in favor of A and assigned the costs to the respondent.
Rule of Law:	-
BGE reference::	113 Ia 465; 132 I 29; 138 II 300;
Comment:	-

Please note that there is no claim to topicality/accuracy/format and/or completeness and that therefore any guarantee is excluded. Original decisions may be ordered or made on the basis of the competent court.

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