{
  "Signatur": "ZH_SRK_001",
  "Spider": "ZH_Steuerrekurs",
  "Datum": "2012-09-26",
  "PDF": {
    "Datei": "ZH_Steuerrekurs/ZH_SRK_001_DB-2011-169_2012-09-26.pdf",
    "URL": "https://www.strgzh.ch/assets/entscheide/StRG_DB_2011_169_pl.pdf",
    "Checksum": "3c3277d131995987147741fd5584945e"
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  "Scrapedate": "2025-07-26",
  "Num": [
    "DB.2011.169",
    "ST.2011.241"
  ],
  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Zürich Steuerrekursgericht 26.09.2012 DB.2011.169"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Zurich Steuerrekursgericht 26.09.2012 DB.2011.169"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Zurigo Steuerrekursgericht 26.09.2012 DB.2011.169"
    }
  ],
  "Meta": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Zürich Steuerrekursgericht "
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Zurich Steuerrekursgericht "
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Zurigo Steuerrekursgericht "
    }
  ],
  "Abstract": [
    {
      "Sprachen": [
        "de",
        "fr",
        "it"
      ],
      "Text": "Direkte Bundessteuer 2008 sowie Staats- und Gemeindesteuern 2008 | Liegenschaftenunterhalt. Sanierung eines älteren Einfamilienhauses, insbesondere der Kanalisationsleitungen.\nDas Merkblatt Liegenschaftenunterhalt des KStA (ZStB 18/821) dient der Orientierung des Steuerpflichtigen und der gleichmässigen Rechtsanwendung, ist als verwaltungsinterne Weisung für das StRG jedoch nicht verbindlich (E. 6c/bb). Festlegung des als Liegenschaftenunterhalt zu qualifizierenden Anteils der Aufwendungen gemäss Expertengutachten auf 72% (und des wertvermehrenden Anteils auf 28%); die gegen den Sachverständigen und das Gutachten erhobenen Einwendungen sind unbegründet (E. 6b und 6d/bb). Verzicht auf Verböserung aufgrund des geringen Streitwerts sowie im Hinblick auf eine beförderliche abschliessende Verfahrenserledigung (E. 6d/cc). | Art. 32 Abs. 2 DBG; § 30 Abs. 2 StG"
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