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  "Signatur": "ZH_SRK_001",
  "Spider": "ZH_Steuerrekurs",
  "Datum": "2011-05-17",
  "PDF": {
    "Datei": "ZH_Steuerrekurs/ZH_SRK_001_DB-2011-22_2011-05-17.pdf",
    "URL": "https://www.strgzh.ch/assets/entscheide/StRG_DB_2011_22_bl.pdf",
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  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Zürich Steuerrekursgericht 17.05.2011 DB.2011.22"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Zurich Steuerrekursgericht 17.05.2011 DB.2011.22"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Zurigo Steuerrekursgericht 17.05.2011 DB.2011.22"
    }
  ],
  "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. - 31.12.2006 | Absorption einer Tochtergesellschaft\nDa Letztere im Zeitpunkt der Absorption in einem inaktiven und liquidationsreifen Zustand war und die noch vorhandenen, auf die Pflichtigen übergegangenen Liegenschaften keinen Betrieb darstellten, fehlt es an der wirtschaftlichen Kontinuität des Übernahmeobjekts, sodass die Verrechnung mit dessen Verlusten bei der übernehmenden Gesellschaft nicht zulässig ist. Die Übertragung von Betriebsteilen der übernommenen Gesellschaft auf eine andere Konzerngesellschaft ändert daran nichts. | Art. 67 Abs. 1 DBG"
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