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  "Spider": "ZH_Steuerrekurs",
  "Datum": "2011-11-22",
  "PDF": {
    "Datei": "ZH_Steuerrekurs/ZH_SRK_001_DB-2011-133_2011-11-22.pdf",
    "URL": "https://www.strgzh.ch/assets/entscheide/StRG_DB_2011_133_vd.pdf",
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  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Zürich Steuerrekursgericht 22.11.2011 DB.2011.133"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Zurich Steuerrekursgericht 22.11.2011 DB.2011.133"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Zurigo Steuerrekursgericht 22.11.2011 DB.2011.133"
    }
  ],
  "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. - 31.12.2008 | Verrechnung von Vorjahresverlusten einer Gesellschaft nach deren fusionsweiser Übernahme. Auch Gesellschaften, welche sich mit Vermögensverwaltung befassen, können in einen faktisch liquidierten Zustand gebracht werden, welche die spätere Verlustverrechnung ausschliesst. Rulinganfragen müssen einen Antrag enthalten, aus welchem für die Steuerbehörden überhaupt ersichtlich wird, in Hinsicht auf welchen steuerrechtlichen Tatbestand sie den unterbreiteten Sachverhalt überprüfen müssen; fehlt ein solcher, fehlt es bereits an der Vertrauensgrundlage. | Art. 67 Abs. 1 DBG; Art. 5 Abs. 3 und Art. 9 BV"
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