Overview of the tax law decisions of the Administrative Court of Zurich published in November / December 2020.
- VGr ZH, 11 November 2020, SB.2020.00088: Revaluation of a property / Violation of the 2009 directive (this decision is not yet legally binding); The property of the complaining taxpayer was revalued for the 2009 tax period based on the 2009 directive (Government Council Directive to the tax authorities on the valuation of properties and the determination of imputed rental values from the 2009 tax period onwards dated 12 August 2009 [ZStB No. 21.1]). For the 2016 tax period, the cantonal tax office increased the property tax value to more than double the previous value, although there was no extraordinary reason for the revaluation. The Administrative Court upheld the taxpayer's appeal and stated that the revaluation of the property in dispute would lead to unacceptable unequal treatment of the taxpayer. Apart from the extraordinary reasons for revaluation set out in the 2009 directive, the principle of equal treatment prevents the cantonal tax office from increasing the property tax value of a property in individual cases. Approval.
All decisions of the Administrative Court of Zurich are available here.
