Jugement Verwaltungsgericht (ZH - SB.2018.00104)

Canton:	ZH
Case number:	SB.2018.00104

Instance:	Verwaltungsgericht
Department:	2. Abteilung/Einzelrichter

Verwaltungsgericht Entscheid SB.2018.00104 vom 31.10.2018 (ZH)

Date:	31.10.2018
Force of law:	Dieser Entscheid ist rechtskräftig.

Summary:	The complaints of SB.2018.00104 and SB.2018.00105 relate to the state and municipal taxes in 2016, as well as the direct federal tax in 2016 of the same payer. There is a discussion about whether the cantonal Tax Office has opened a appeal procedure and whether legally binding assessment decisions can be amended. The individual judge decides that the complaints are to be dismissed and the costs of the response are to be imposed. The obligee is not entitled to party or activity compensation. Judge: Andreas Frei
Rule of Law:	-
BGE reference::	111 Ib 209; 131 II 548;
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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