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II 2018 77 • VG SZ II 2018 77 KI-generiert

Tax Penalty Reconsideration Appeal Dismissed

Geschäftsnummer II 2018 77
Gericht / Behörde
Rechtsordnung Schweiz · Kanton Schwyz (CH-SZ)
Entscheiddatum
Ausgang Abgewiesen (Dismissed)
Originalquelle öffnen Entscheidsuche-Spiegel Maschinenlesbares Markdown (.md)

Legislator-Zusammenfassung

KI-generiert

The case concerned an appeal against a decision regarding additional taxes and tax penalties for the years 2006 to 2011, specifically requesting a reconsideration of prior related decisions. The court reasoned that the request for reconsideration could only be granted if there were significant new facts or if the previous decision was based on a demonstrably flawed application of the law or a clear oversight, finding that the appellant failed to present such compelling grounds, thus affirming the prior ruling.

Legislator-Regeste

KI-generiert

Art. 66 Abs. 1 BGG; Tax Penalty Reconsideration Appeal Dismissed: The court reasoned that the request for reconsideration could only be granted if there were significant new facts or if the previous decision was based on a demonstrably flawed application of the law or a clear oversight, finding that the appellant failed to present such compelling grounds, thus affirming the prior ruling.

Schlagwörter

KI-generiert
Wiedererwägung Steuerrevision Busse gegen Steuerpflichtige begründeter Entscheid Anfechtbarkeit des Rückweisungsentscheids triftige Gründe

Zitierte Gesetzesbestimmungen

KI-generiert
Art. 66 Abs. 1 BGG
The court ordered the application for reconsideration to be dismissed, and costs must be awarded according to this provision.
KI-generiert
ZK2 2022 7
Application for Reconsideration of Appellate Decision on Court Costs Denied
BEK 2019 105
Dismissal of Appeal for Defective Challenge to Tax Execution Grant
BEK 2023 124
Appeal Regarding Tax Penalty Authorization Dismissed for Procedural Defects
BEK 2021 95
Cancellation of Enforcement Proceedings Based on Unproven Tax Assessment
II 2023 69
Taxpayer Appeal Dismissed for Unclear Relief Sought and Re-litigation of Settled Issues

Zentrale Rechtsfragen, extrahiert von Legislator

KI-generiert
Art. 66 Abs. 1 BGG

The court ordered the application for reconsideration to be dismissed, and costs must be awarded according to this provision.

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Volltext

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\n\n| | | |\n II 2018 77 |\n |\n \n\n

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\n\n| | | |\n |\n Entscheid vom 31. Oktober 2018 |\n \n\n

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\n\n| | | |\n Besetzung |\n lic.iur. Achilles Humbel, Präsident |\n \n|\n |\n Dr.iur. Frank Lampert, Richter Monica Huber-Landolt, Richterin |\n \n|\n |\n MLaw Stefan Getzmann, Gerichtsschreiber |\n \n\n

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\n\n| | | |\n Parteien |\n A+B.________, \n Gesuchsteller, |\n \n|\n |\n gegen |\n

\n|\n |\n Kantonale Steuerkommission/Kantonale Verwaltung für die direkte Bundessteuer, Bahnhofstrasse 15, Postfach 1232, 6431 Schwyz, \n Gesuchsgegner, |\n

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|\n Gegenstand |\n Nachsteuern 2006-2011 und Steuerstrafen 2006-2011: \n Wiedererwägung von VGE II 2017 82 + 83 sowie \n VGE II 2017 84 + 85, beide vom 9. Januar 2018 |\n

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