{
  "Signatur": "ZH_SRK_001",
  "Spider": "ZH_Steuerrekurs",
  "Datum": "2009-11-02",
  "PDF": {
    "Datei": "ZH_Steuerrekurs/ZH_SRK_001_DB-2009-27_2009-11-02.pdf",
    "URL": "https://www.strgzh.ch/assets/entscheide/StRG_DB_2009_27_er.pdf",
    "Checksum": "90eca0c4fc79656c51c1b814d0b61dc0"
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  "Num": [
    "DB.2009.27"
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  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Zürich Steuerrekursgericht 02.11.2009 DB.2009.27"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Zurich Steuerrekursgericht 02.11.2009 DB.2009.27"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Zurigo Steuerrekursgericht 02.11.2009 DB.2009.27"
    }
  ],
  "Meta": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Zürich Steuerrekursgericht "
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Zurich Steuerrekursgericht "
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Zurigo Steuerrekursgericht "
    }
  ],
  "Abstract": [
    {
      "Sprachen": [
        "de",
        "fr",
        "it"
      ],
      "Text": "Revision (Direkte Bundessteuer 2001) | Der Umstand, dass der Strafrichter einen Sachverhalt (später) unter Anwendung der Regeln des Strafrechts anders beurteilt als der Steuerrichter (so namentlich die Simulation eines Darlehens der AG an den Aktionär und andere steuerlich als geldwerte Leistungen zu würdigende Vorgänge), vermag keine Revision der rechtskräftigen Steuerveranlagung zu rechtfertigen. | Art. 147 Abs. 1 DBG"
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