Para al\u00e9m dos factores fiscais (isto \u00e9, o rendimento tribut\u00e1vel e os activos), a decis\u00e3o de avalia\u00e7\u00e3o cont\u00e9m em particular:<\/p>\n
Apenas com toda esta informa\u00e7\u00e3o o contribuinte pode verificar se a sua avalia\u00e7\u00e3o est\u00e1 correcta. A decis\u00e3o tamb\u00e9m indica o recurso legal que o contribuinte pode utilizar para se defender da decis\u00e3o de avalia\u00e7\u00e3o, caso n\u00e3o concorde com ela. Neste caso, podem apresentar uma objec\u00e7\u00e3o escrita \u00e0 autoridade fiscal competente no prazo de 30 dias a contar da notifica\u00e7\u00e3o da decis\u00e3o. O per\u00edodo de 30 dias n\u00e3o pode ser prolongado.<\/p>\n
Como regra, o procedimento de objec\u00e7\u00e3o \u00e9 gratuito. A autoridade fiscal pode reavaliar todos os factores fiscais no procedimento de objec\u00e7\u00e3o.<\/p>\n
A decis\u00e3o de recurso \u00e9 comunicada ao contribuinte por escrito e cont\u00e9m uma breve exposi\u00e7\u00e3o de motivos. Se a decis\u00e3o de avalia\u00e7\u00e3o n\u00e3o for contestada em tempo \u00fatil, torna-se legalmente vinculativa. Em princ\u00edpio, as decis\u00f5es de avalia\u00e7\u00e3o juridicamente vinculativas n\u00e3o podem mais ser alteradas.<\/p>","protected":false},"excerpt":{"rendered":"
O resultado da avalia\u00e7\u00e3o \u00e9 notificado ao contribuinte por meio de uma decis\u00e3o judicial. O procedimento de avalia\u00e7\u00e3o \u00e9 conclu\u00eddo com a emiss\u00e3o desta decis\u00e3o de avalia\u00e7\u00e3o.<\/p>","protected":false},"author":2,"featured_media":12123,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"none","_seopress_titles_title":"Er\u00f6ffnung der definitiven Steuerveranlagung - bestfinance.ch","_seopress_titles_desc":"Das Ergebnis der Veranlagung wird der steuerpflichtigen Person durch eine Verf\u00fcgung bekannt gegeben. 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