{
  "Signatur": "ZH_SRK_001",
  "Spider": "ZH_Steuerrekurs",
  "Datum": "2011-09-27",
  "PDF": {
    "Datei": "ZH_Steuerrekurs/ZH_SRK_001_DB-2010-110_2011-09-27.pdf",
    "URL": "https://www.strgzh.ch/assets/entscheide/StRG_DB_2010_110_ri.pdf",
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  "Num": [
    "DB.2010.110",
    "ST.2010.154"
  ],
  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Zürich Steuerrekursgericht 27.09.2011 DB.2010.110"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Zurich Steuerrekursgericht 27.09.2011 DB.2010.110"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Zurigo Steuerrekursgericht 27.09.2011 DB.2010.110"
    }
  ],
  "Meta": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Zürich Steuerrekursgericht "
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Zurich Steuerrekursgericht "
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Zurigo Steuerrekursgericht "
    }
  ],
  "Abstract": [
    {
      "Sprachen": [
        "de",
        "fr",
        "it"
      ],
      "Text": "Direkte Bundessteuer 1999 und Staats- und Gemeindesteuern 1999 | Veranlagungsverjährung. Die Durchführung einer Untersuchung nach Art. 190 ff. DBG durch die ESTV stellt eine Unterbrechungshandlung (Einleitung Strafverfolgung) dar. Beabsichtigt die kant. Steuerbehörde für offene Steuerperioden zudem, auf die Ergebnisse der Untersuchung abzustellen, liegt auch der Unterbrechungsgrund der auf Feststellung des Steueranspruchs gerichteten Amtshandlung vor. Wird eine Steuererklärung nach Ablauf der Mahnfrist eingereicht, so kann dennoch ohne weitere Untersuchung eine Einschätzung nach pflichtgem. Ermessen getroffen werden, sofern Unklarheiten im Sachverhalt bestehen. Die Höhe der Schätzung stützt sich auf die Annahme einer verdeckten Gewinnausschüttung aufgrund einer konkurrenzierenden Tätigkeit zu einer eigenen Gesellschaft. Aufgrund des Aktenstands und der fehlenden Substanziierung durch die Pflichtigen erweist sich diese Einschätzung nicht als offensichtlich unrichtig. Abweisung Gesuch um unentgeltliche Prozessführung und Bestellung eines unentgeltlichen Vertreters mangels Bedürftigkeit. | Art. 120 Abs. 1, 130 DBG; § 130 Abs. 1, 139 StG; § 16 VRG"
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  "Zeit UTC": "26.07.2025 03:22:08",
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