{
  "Signatur": "ZH_SRK_001",
  "Spider": "ZH_Steuerrekurs",
  "Datum": "2012-12-18",
  "PDF": {
    "Datei": "ZH_Steuerrekurs/ZH_SRK_001_DB-2011-122---123_2012-12-18.pdf",
    "URL": "https://www.strgzh.ch/assets/entscheide/StRG_DB_2011_122_123_pr.pdf",
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  "Num": [
    "DB.2011.122 + 123",
    "ST.2011.188 + 189"
  ],
  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Zürich Steuerrekursgericht 18.12.2012 DB.2011.122 + 123"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Zurich Steuerrekursgericht 18.12.2012 DB.2011.122 + 123"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Zurigo Steuerrekursgericht 18.12.2012 DB.2011.122 + 123"
    }
  ],
  "Meta": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Zürich Steuerrekursgericht "
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Zurich Steuerrekursgericht "
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Zurigo Steuerrekursgericht "
    }
  ],
  "Abstract": [
    {
      "Sprachen": [
        "de",
        "fr",
        "it"
      ],
      "Text": "Direkte Bundessteuer 2006 und 2007 sowie Staats- und Gemeindesteuern 2006 und 2007 | Bestätigung einer Ermessenseinschätzung hinsichtlich der Einkünfte aus selbständiger Erwerbstätigkeit aufgrund festgestellter Mängel in der Kassabuchführung. Jedoch wurde die Schätzung herabgesetzt, weil die Vorinstanz eine Bilanzberichtigung hinsichtlich der Zugehörigkeit diverser landwirtschaftlicher Grundstücke zum Geschäftsvermögen u.a. infolge eines treuewidrigen Verhaltens des Pflichtigen nicht anerkannte und folglich keine Abschreibungen zuliess. In casu wurden die landwirtschaftlichen Grundstücke mit privat genutztem Wohnhaus nach der Präponderanzmethode als zum Geschäftsvermögen zugehörig gewürdigt, eine Bilanzberichtigung für zulässig erachtet und der Abschreibungsbedarf bejaht. Allerdings wurden die Abschreibungen auf einem reduzierten Einbuchungswert berechnet, da der Pflichtige bereits vor der Bilanzänderung die notwendigen ordentlichen Abschreibungen auf seinen Grundstücken hätte vornehmen müssen. Teilweise Gutheissung. | Art. 18 Abs. 2, 28, 130 Abs. 2, 132 Abs. 3 DBG; §§ 18 Abs. 3, 139 Abs. 2, 140 Abs. 2 DBG"
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