{"id":2510,"date":"2020-02-06T16:06:54","date_gmt":"2020-02-06T15:06:54","guid":{"rendered":"https:\/\/steuerportal.ch\/?post_type=sht_proarticle&p=2510"},"modified":"2020-02-07T10:27:17","modified_gmt":"2020-02-07T09:27:17","slug":"rueckerstattung-gemaess-revidiertem-art-23-vstg","status":"publish","type":"sht_proarticle","link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/rueckerstattung-gemaess-revidiertem-art-23-vstg\/","title":{"rendered":"R\u00fcckerstattung gem\u00e4ss revidiertem Art. 23 VStG"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"

Dieser Beitrag umreisst anhand der bisherigen Rechtsprechung des Bundesgerichts sowie der Gesetzesmaterialien die Konturen des ge\u00e4nderten Art. 23 VStG.<\/p>\n","protected":false},"author":3,"featured_media":0,"template":"","meta":{"_acf_changed":false,"authors":[{"ID":78,"display_name":"Daniel Holenstein","first_name":"Daniel","last_name":"Holenstein","description":"

Lic. iur., Rechtsanwalt, dipl. Steuerexperte, NSF Rechtsanw\u00e4lte AG, Z\u00fcrich<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2019\/12\/Daniel-Holenstein-220x220.png","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/daniel-holenstein\/"}],"related_sht_promodule":["Steuer Revue → Abhandlungen<\/a>"],"pdf":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/rueckerstattung-gemaess-revidiertem-art-23-vstg\/shtpdf\/","language":"de"},"sht_proarticle_category":[17],"sht_proarticle_tag":[],"class_list":["post-2510","sht_proarticle","type-sht_proarticle","status-publish","hentry","sht_proarticle_category-abhandlungen"],"acf":{"authors":[78]},"shp_steuerportal_must_use":{"translations":[{"id":2510,"link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/rueckerstattung-gemaess-revidiertem-art-23-vstg\/","title":{"rendered":"R\u00fcckerstattung gem\u00e4ss revidiertem Art. 23 VStG"},"language":"de"}]},"yoast_head":"\nR\u00fcckerstattung gem\u00e4ss revidiertem Art. 23 VStG • 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