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620 STGBSTGLFLT CH-LU

§ 155 Tax Act (StG) - Procedure

State Taxes - Procedure - Assessment in Ordinary Proceedings - Objection
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§ 155 StG - Procedure · Procedure

1. In the objection procedure, the tax commission has the same powers as the assessment authority in the assessment procedure.

2. A withdrawal of the objection will not be taken into account if, given the circumstances, it can be assumed that the assessment was incorrect.

← § 154 StG Tax Act (StG) - Types of Taxes § 156 StG →

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