{ "Signatur": "ZH_SRK_001", "Spider": "ZH_Steuerrekurs", "Datum": "2011-02-04", "PDF": { "Datei": "ZH_Steuerrekurs/ZH_SRK_001_DB-2010-41---43_2011-02-04.pdf", "URL": "https://www.strgzh.ch/assets/entscheide/StRG_DB_2010_41_-_43_cx.pdf", "Checksum": "c479f7b32f01ffaa1c555a94fa849e2e" }, "Scrapedate": "2025-07-26", "Num": [ "DB.2010.41 - 43", "ST.2010.47, 50 + 51" ], "Kopfzeile": [ { "Sprachen": [ "de" ], "Text": "Zürich Steuerrekursgericht 04.02.2011 DB.2010.41 - 43" }, { "Sprachen": [ "fr" ], "Text": "Zurich Steuerrekursgericht 04.02.2011 DB.2010.41 - 43" }, { "Sprachen": [ "it" ], "Text": "Zurigo Steuerrekursgericht 04.02.2011 DB.2010.41 - 43" } ], "Meta": [ { "Sprachen": [ "de" ], "Text": "Zürich Steuerrekursgericht " }, { "Sprachen": [ "fr" ], "Text": "Zurich Steuerrekursgericht " }, { "Sprachen": [ "it" ], "Text": "Zurigo Steuerrekursgericht " } ], "Abstract": [ { "Sprachen": [ "de", "fr", "it" ], "Text": "Direkte Bundessteuer 2001 - 2003 sowie Staats- und Gemeindesteuern 2001 - 2003 | Die Ermessenseinschätzungen erging wegen Nichteinreichung der Steuererklärungen zu Recht; die mit der Einsprache nachgereichten Steuererklärungen samt Beilagen vermögen den erhöhten formellen Anforderungen an den Unrichtigkeitsnachweis nicht zu genügen, weshalb die Ermessenseinschätzungen weiterhin Bestand haben; die Schätzungen erweisen sich indessen teilweise als zu hoch. \nDie Pflichtigen sind gewerbsmässige Liegenschaftenhändler nach der bundesgerichtlichen Rechtsprechung. Die Besteuerung eines 1996 angefallenen Grundstückgewinns gestützt auf einen Revers erst in der Steuerperiode 2001 ist rechtmässig, da die nachträgliche Berufung der Pflichtigen auf die Unzulässigkeit eines solchen Revers gegen den Grundsatz des Verbots von widersprüchlichem Verhalten verstösst. | Art. 130 Abs. 2 DBG; § 139 Abs. 2 StG" } ], "ScrapyJob": "446973/68/1830", "Zeit UTC": "26.07.2025 03:22:14", "Checksum": "1a39b4d0db1777dc006558de069e442a", "Sprache": "de", "Chunktime": "12.04.2026 13:28:02", "Chunks": [ { "id": { "id": "ZH/SRK/001/DB-2010-41---43_2011-02-04_C0001", "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2010-41---43_2011-02-04_C0001.json" }, "offset": 0, "len": 4718, "MicroChunks": [ { "id": "ZH/SRK/001/DB-2010-41---43_2011-02-04_MC00001", "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2010-41---43_2011-02-04_MC00001.txt", "offset": 0, "len": 461 }, { "id": "ZH/SRK/001/DB-2010-41---43_2011-02-04_MC00002", "url": 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