Tax appeals court
The tax appeals court in Switzerland is a special administrative court in tax matters. It replaces the tax appeal commissions , which exercised this function until the end of 2010 and is the first judicial instance against an order ( appeal decision ) from the cantonal tax office, the communal property tax authorities or the conscription compensation administration. The tax appeals court of the canton of Zurich currently consists of two departments with 310 and 290 percentages respectively.
Jurisdiction
The tax appeals court essentially deals with appeals relating to:
- direct federal tax as well as state and municipal taxes ;
- the property gains tax ;
- the inheritance and gift ;
- the withholding tax as well
- the military service compensation.
Exception: disputes about post- tax and penalty tax , tax waiver and withdrawal, special taxes ( motor vehicle taxes , dog tax, etc.) as well as the so-called causal taxes (road contributions, sewerage fees , etc.).
Court organization
The management and two court departments report to the court president. The chief clerk runs the office.
