{
  "Signatur": "ZH_SRK_001",
  "Spider": "ZH_Steuerrekurs",
  "Datum": "2011-04-14",
  "PDF": {
    "Datei": "ZH_Steuerrekurs/ZH_SRK_001_DB-2010-105_2011-04-14.pdf",
    "URL": "https://www.strgzh.ch/assets/entscheide/StRG_DB_2010_105_lx.pdf",
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  "Num": [
    "DB.2010.105",
    "ST.2010.139"
  ],
  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Zürich Steuerrekursgericht 14.04.2011 DB.2010.105"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Zurich Steuerrekursgericht 14.04.2011 DB.2010.105"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Zurigo Steuerrekursgericht 14.04.2011 DB.2010.105"
    }
  ],
  "Meta": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Zürich Steuerrekursgericht "
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Zurich Steuerrekursgericht "
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Zurigo Steuerrekursgericht "
    }
  ],
  "Abstract": [
    {
      "Sprachen": [
        "de",
        "fr",
        "it"
      ],
      "Text": "Direkte Bundessteuer 1.1. - 31.12.1999 sowie Staats- und Gemeindesteuern 1.1. - 31.12.1999 | Mit Zustellung der gegnerischen Rechtsschriften ist dem rechtlichen Gehör genüge getan; einer ausdrücklichen Anordnung eines weiteren Schriftenwechsels bedarf es nicht, auch wenn dies eine Partei beantragt. \nDer Vorwurf der Steuerbehörden, die pflichtige Gesellschaft habe eine konkurrenzierenden Tätigkeit des geschäftsführenden Anteilsinhaber toleriert und ihm dadurch eine verdeckte Gewinnausschüttung erbracht, lässt sich nicht halten, da die angeführte Handlung nicht in den Geschäftsbereich der Pflichtigen fiel. \nDie Voraussetzungen für einen Durchgriff von einer angeblich im Ausland befindlichen Schwestergesellschaft auf die pflichtige Gesellschaft sind nicht erfüllt, da die Auslandsgesellschaft eine eigene selbstständige wirtschaftliche Tätigkeit ausübte, in welche die Pflichtige nicht involviert war. | Art. 58 Abs. 1, 142 Abs. 3 DBG; §§ 64 Abs. 1, 148 StG"
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