{
  "Signatur": "ZH_SRK_001",
  "Spider": "ZH_Steuerrekurs",
  "Datum": "2011-05-31",
  "PDF": {
    "Datei": "ZH_Steuerrekurs/ZH_SRK_001_DB-2011-17_2011-05-31.pdf",
    "URL": "https://www.strgzh.ch/assets/entscheide/StRG_DB_2011_17_hl.pdf",
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  "Num": [
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    "ST.2011.30"
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  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Zürich Steuerrekursgericht 31.05.2011 DB.2011.17"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Zurich Steuerrekursgericht 31.05.2011 DB.2011.17"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Zurigo Steuerrekursgericht 31.05.2011 DB.2011.17"
    }
  ],
  "Meta": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Zürich Steuerrekursgericht "
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Zurich Steuerrekursgericht "
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Zurigo Steuerrekursgericht "
    }
  ],
  "Abstract": [
    {
      "Sprachen": [
        "de",
        "fr",
        "it"
      ],
      "Text": "Direkte Bundessteuer 1.10.2007 - 30.09.2008 sowie\nStaats- und Gemeindesteuern 1.10.2007 - 30.09.2008 | Geschäftsmässig nicht begründete Abschreibungen. - Die Pflichtige erwarb Mitte Juli 2008 eine Beteiligung für rund Fr. 1.5 Mio., welche sie gut zwei Monate später auf Fr. 1 Mio. \"abschrieb\". Den Wertverlust in dieser kurzen Zeit vermochte sie nicht nachzuweisen, weshalb die Steuerbehörde der \"Abschreibung\" bzw. Wertberichtigung die geschäftsmässige Begründetheit zu Recht abgesprochen hat. | Art. 58 Abs. 1 lit b. DBG; § 64 Abs. 1 Ziff. 2 lit. b StG"
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  "Zeit UTC": "26.07.2025 03:22:11",
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