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641.4 STG CH-OW

Art. 220 Tax Act (StG) - Decision

Procedural Law - Appeal Procedures
Open official source Full Act (324 Articles) Machine-readable Markdown (.md)

Art. 220 StG - Decision · Decision

1. The cantonal Tax Appeals Commission is not bound by the parties' requests in its decision. It may, after hearing the taxpayer, amend the assessment to the taxpayer's detriment. The procedure shall continue despite the withdrawal or acknowledgment of the appeal, provided there are indications that the contested decision or the concurring requests contravene the law or if an opposing party has submitted a divergent request.

2. In exceptional cases, the cantonal Tax Appeals Commission may remand the case to the lower authority for reassessment, particularly if no substantive decision has been made unjustly, if there is a serious procedural defect, or if the facts of the case have been inadequately established.

← Art. 219 Criminal Code Tax Act (StG) - Subject Matter of the Act Art. 221 StG - Notification →

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Court Decisions Applying This Provision (2)

VVGE.2003.04.Nr.13 · ow (Art. 220 Abs. 2 StG)
Deferred Annuity Surrender Value: Wealth Taxable Until Payments Begin
Used to remit the case to the lower court for reassessment due to procedural economy.
VVGE.2001.02.Nr.14 · ow (Art. 220 Abs. 1 StG)
Extraordinary Income Taxability of Bonuses and Overtime Pay
Cited as the legal basis for the tax commission to examine the nature of income despite the parties not explicitly requesting it.