{
  "Signatur": "ZH_SRK_001",
  "Spider": "ZH_Steuerrekurs",
  "Datum": "2012-03-19",
  "PDF": {
    "Datei": "ZH_Steuerrekurs/ZH_SRK_001_DB-2011-173_2012-03-19.pdf",
    "URL": "https://www.strgzh.ch/assets/entscheide/StRG_DB_2011_173_wz.pdf",
    "Checksum": "951bc26f5f89627e8b6b8f57deb0cbd4"
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  "Scrapedate": "2025-07-26",
  "Num": [
    "DB.2011.173",
    "ST.2011.247"
  ],
  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Zürich Steuerrekursgericht 19.03.2012 DB.2011.173"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Zurich Steuerrekursgericht 19.03.2012 DB.2011.173"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Zurigo Steuerrekursgericht 19.03.2012 DB.2011.173"
    }
  ],
  "Meta": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Zürich Steuerrekursgericht "
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Zurich Steuerrekursgericht "
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Zurigo Steuerrekursgericht "
    }
  ],
  "Abstract": [
    {
      "Sprachen": [
        "de",
        "fr",
        "it"
      ],
      "Text": "Direkte Bundessteuer 2009 sowie Staats- und Gemeindesteuern 2009 | Steuerbare Einkünfte resp. steuerfreie Schadenersatzleistungen.\nMangels hinreichender Geltendmachung und Nachweis eines Schadens ist die vom Bauherr des Nachbargrundstücks an die Pflichtige unter allen Rechtstiteln (insbesondere auch für den Rückzug des Baurekurses) geleistete Entschädigung als steuerbares Einkommen zu besteuern. | Art. 16 Abs. 1 und 23 lit. d DBG; §§ 16 Abs. 1 und 23 lit. d StG"
    }
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  "Zeit UTC": "26.07.2025 03:22:01",
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