{
  "Signatur": "BL_SG_001",
  "Spider": "BL_Gerichte",
  "Sprache": "de",
  "Datum": "2006-01-20",
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  "Num": [
    "004/2006"
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    {
      "Sprachen": [
        "de"
      ],
      "Text": "Basel-Land Steuergericht 20.01.2006 004/2006"
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    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Bâle-Campagne Steuergericht 20.01.2006 004/2006"
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    {
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        "it"
      ],
      "Text": "Basilea Campagna Steuergericht 20.01.2006 004/2006"
    }
  ],
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    {
      "Sprachen": [
        "de"
      ],
      "Text": "Basel-Land Steuergericht "
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Bâle-Campagne Steuergericht "
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Basilea Campagna Steuergericht "
    }
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  "Abstract": [
    {
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        "de",
        "fr",
        "it"
      ],
      "Text": "Nach der Praxis des Kantons Basel-Landschaft wird bei Pauschalspesenvergütungen, denen kein genehmigtes Reglement zu Grunde liegt, ein Freibetrag von Fr. 5000.-- gewährt. Dieser Abzug von Fr. 5'000.-- wird von der Steuerverwaltung aus verwaltungsökonomischen Gründen ohne Aufrechnung akzeptiert. Ist der Spesenbetrag jedoch höher, wird von der verbleibenden Summe die Hälfte zum steuerbaren Einkommen aufgerechnet."
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