{
  "Signatur": "ZH_SRK_001",
  "Spider": "ZH_Steuerrekurs",
  "Datum": "2012-02-17",
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    "DB.2011.273 - 277",
    "ST.2011.358 - 362"
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  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Zürich Steuerrekursgericht 17.02.2012 DB.2011.273 - 277"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Zurich Steuerrekursgericht 17.02.2012 DB.2011.273 - 277"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Zurigo Steuerrekursgericht 17.02.2012 DB.2011.273 - 277"
    }
  ],
  "Meta": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Zürich Steuerrekursgericht "
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Zurich Steuerrekursgericht "
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Zurigo Steuerrekursgericht "
    }
  ],
  "Abstract": [
    {
      "Sprachen": [
        "de",
        "fr",
        "it"
      ],
      "Text": "Direkte Bundessteuer 2002 - 2006 sowie Staats- und Gemeindesteuern 2002 – 2006 | Zuwendungen einer Gesellschaft an eine Kadervorsorge, welche sich bei der Einschätzung der Gesellschaft als BVG-widrig erwiesen haben und deshalb nicht zum Abzug gebracht werden durften, stellen sich beim Anteilsinhaber als geldwerte Leistungen heraus. Aber selbst wenn diese rechtliche Würdigung nicht zutreffen sollte, wären sie als Lohnnebenleistungen steuerbar. | Art. 20 Abs. 1 lit. c DBG; § 20 Abs. 1 lit. c StG"
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