{
  "Signatur": "BL_SG_001",
  "Spider": "BL_Gerichte",
  "Sprache": "de",
  "Datum": "2006-01-20",
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    "003/2006"
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    {
      "Sprachen": [
        "de"
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      "Text": "Basel-Land Steuergericht 20.01.2006 003/2006"
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        "fr"
      ],
      "Text": "Bâle-Campagne Steuergericht 20.01.2006 003/2006"
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    {
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        "it"
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      "Text": "Basilea Campagna Steuergericht 20.01.2006 003/2006"
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    {
      "Sprachen": [
        "de"
      ],
      "Text": "Basel-Land Steuergericht "
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    {
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        "fr"
      ],
      "Text": "Bâle-Campagne Steuergericht "
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Basilea Campagna Steuergericht "
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  "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. Nicht nur der Erwerb des Facharzttitels, sondern generell auch Lehrgänge im universitären Umfeld sind nach gefestigter Praxis des Steuergerichts als Ausbildungsmassnahmen zu qualifizieren."
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