{
  "Signatur": "ZH_SRK_001",
  "Spider": "ZH_Steuerrekurs",
  "Datum": "2011-04-12",
  "PDF": {
    "Datei": "ZH_Steuerrekurs/ZH_SRK_001_DB-2010-231_2011-04-12.pdf",
    "URL": "https://www.strgzh.ch/assets/entscheide/StRG_DB_2010_231_pv.pdf",
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  "Num": [
    "DB.2010.231",
    "ST.2010.325"
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  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Zürich Steuerrekursgericht 12.04.2011 DB.2010.231"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Zurich Steuerrekursgericht 12.04.2011 DB.2010.231"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Zurigo Steuerrekursgericht 12.04.2011 DB.2010.231"
    }
  ],
  "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. - 31.12.2007 sowie\nStaats- und Gemeindesteuern 1.1. - 31.12.2007 | Pauschale Wertberichtigung auf Handelsbeständen in Wertschriften und Edelmetallen: Auf eine solche Wertberichtigung haben nur Effektenhändler und Banken laut dem entsprechenden Merkblatt des kantonalen Steueramts Anspruch. Effektenhändler in diesem Sinn sind nur solche gemäss Börsengesetz. Dies trifft auf die pflichtige Gesellschaft nicht zu. Aufrechnung der Wertberichtigung. | Art. 58 Abs. 1 lit. b DBG, § 64 Abs. 1 Ziff. 2 lit. b StG"
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