{ "Signatur": "BL_SG_001", "Spider": "BL_Gerichte", "Sprache": "de", "Datum": "2006-01-20", "HTML": { "Datei": "BL_Gerichte/BL_SG_001_002-2006_2006-01-20.html", "URL": "https://bl.swisslex.ch/api/doc/getAsset?id=b309c872-fb08-42ef-9a72-2eabac5b36a1&lang=de&queryLang=De&source=hitlist-search&transactionId=245051070", "Checksum": "5f0112f746f7ea4e81370999d8c74dde" }, "PDF": { "Datei": "BL_Gerichte/BL_SG_001_002-2006_2006-01-20.pdf", "URL": "https://bl.swisslex.ch/api/Content/GetFacsimile?facsimileGuid=27070a53-68a2-4d01-9ba6-9b2562878def", "Checksum": "6eb4916062efd00c935f35772fb32b6f" }, "Scrapedate": "2026-04-11", "Num": [ "002/2006" ], "Kopfzeile": [ { "Sprachen": [ "de" ], "Text": "Basel-Land Steuergericht 20.01.2006 002/2006" }, { "Sprachen": [ "fr" ], "Text": "Bâle-Campagne Steuergericht 20.01.2006 002/2006" }, { "Sprachen": [ "it" ], "Text": "Basilea Campagna Steuergericht 20.01.2006 002/2006" } ], "Meta": [ { "Sprachen": [ "de" ], "Text": "Basel-Land Steuergericht " }, { "Sprachen": [ "fr" ], "Text": "Bâle-Campagne Steuergericht " }, { "Sprachen": [ "it" ], "Text": "Basilea Campagna Steuergericht " } ], "Abstract": [ { "Sprachen": [ "de", "fr", "it" ], "Text": "Nach Praxis des kantonalen Steuergerichts stellt der Erwerb eines Facharzttitels eine Zusatzausbildung dar, da die damit verbundene Spezialisierung zu einem Aufstieg in eine eindeutig vom bisherigen Beruf zu unterscheidende höhere Berufsstellung führt. 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