631.0 DBGLIDIRLCdir

CH-NE

Art. 216 Bundesgesetz über die direkte Bundessteuer (DBG), vom 21. März 2000 - Grundsatz

6 Finanzen - 63 Öffentliche Beiträge - 631 Direkte Steuern des Staates und der Gemeinden - TITEL VII - ERSTES KAPITEL Rechtsmittel vor dem Kantonsgericht [183]

Originalquelle öffnen Gesamter Erlass (342 Artikel) Maschinenlesbares Markdown (.md)

Art. 216 Bundesgesetz über die direkte Bundessteuer (DBG), vom 21. März 2000 - Grundsatz · Grundsatz

[184] 1 Vorbehaltlich des Artikels 242a kann der Steuerpflichtige gegen die Einspracheentscheide und andere von der Steuerbehörde getroffene Entscheidungen beim Kantonsgericht Beschwerde einlegen.

2. Die Beschwerdefrist beträgt dreißig Tage ab Zustellung des Entscheids.

← Art. 215 Gesetz über die direkten Steuern (LDSt), vom 21. März 2000 - Entscheidung und Rückweisung 6 Finanzen - 63 Öffentliche Abgaben - 631 Direkte Steuern des Staates und der Gemeinden - ERSTER TEIL EINFÜHRUNG Art. 216A Bundesgesetz über die direkten Bundessteuern (DBG), vom 21. März 2000 - Mediation →

Gerichtsentscheide zu dieser Bestimmung (13)

CDP.2019.79 · ne (Art. 216 al. 1 LCdir)

Heir Access to Tax Files: Res Judicata and Tax Secrecy Conflict

Used to establish the jurisdiction of the Cantonal Court of Public Law to hear the appeal against the administrative decision refusing consultation.

CDP.2017.122 · ne (Art. 216 al. 1 LCdir)

Tax Refund Refusal Upheld Due to Insufficient Proof of Representation Mandate

Used to confirm the decision was directly appealable to the court as an 'other decision' not requiring exhaustion of the reclamation procedure.

CDP.2016.163 · ne (Art. 216 al. 1 LCdir)

Property Gains Tax Default Interest Assessment Appeal

Cited to determine that the decision regarding default interest was an 'other decision' directly appealable to the Cantonal Court, bypassing the formal objection procedure.

CDP.2013.11 · ne (Art. 216, al. 1, LCdir)

Taxpayer v. Tax Office: Re-examination of Payment Facility Modification for Current and Arrears Taxes

Cited to confirm the court's jurisdiction to hear the appeal.

CDP.2011.151 · ne (art. 216 al. 1 LCdir)

Taxpayer Deduction Recalculation After Conditional Insurance Buy-Back Withdrawal

Cited to establish the competence of the Public Law Court to hear the appeal regarding cantonal direct tax.

CDP.2011.3 · ne (art. 216 al. 1 [LCdir](http://rsn.ne.ch/ajour_99/dati/f/s/6310.htm))

Tax Authority Reversal on License Fees Deemed Disguised Profit Distribution

Procedural rule determining the competence of the Public Law Chamber based on the dissolution of the Fiscal Tribunal.

CDP.2011.3 · ne (art. 216 al.2 [LCdir](http://rsn.ne.ch/ajour_75/dati/f/s/6310.htm))

Tax Authority Reversal on License Fees Deemed Disguised Profit Distribution

Cited as the procedural rule concerning the formal admissibility of the appeal.

CDP.2011.10 · ne (art. 216 al. 1 LCdir dans sa teneur selon la nouvelle loi du 27.01.2010)

Taxpayer's Timely Appeal of Unlimited Tax Liability Based on Cantonal Judicial Holidays

Cited to establish the competence of the Public Chamber of the Cantonal Court to handle the appeal after the dissolution of the Tax Court.

CDP.2011.32 · ne (Art. 216 al. 1 LCdir dans sa teneur selon la nouvelle loi du 27.01.2010)

Tax Objection Deadline Calculation and Admissibility

Cited to establish the competence of the Public Law Division of the Cantonal Court following the abolition of the Fiscal Tribunal.

CDP.2011.18 · ne (Art. 216 al. 1 LCdir dans sa teneur selon la nouvelle loi du 27.01.2010)

Taxpayer Appeal Deadlines: Federal vs. Cantonal/Communal Taxes

Cited as the basis for the Court of Public Law's jurisdiction over the appeal following the dissolution of the Tax Tribunal.

CDP.2011.27 · ne (Art. 216 al 2 LCdir)

Taxation of Payments in Lieu of Rent for Right of Habitation

Cited to confirm that the deadline for filing the appeal was respected.

CDP.2011.27 · ne (Art. 216 al. 1 LCdir)

Taxation of Payments in Lieu of Rent for Right of Habitation

Cited to establish the competence of the Public Law Court to handle the appeal following the dissolution of the Tax Tribunal.

CDP.2011.30 · ne (Art. 216 al. 1 LCdir)

Taxation of Property Transfer with Retained Usufruct for Inheritance Equalization

Cited in the reasoning section to establish the competence of the Public Court of Cassation to hear the appeal following the dissolution of the Fiscal Tribunal.