{ "Signatur": "BL_SG_001", "Spider": "BL_Gerichte", "Sprache": "de", "Datum": "2006-01-20", "HTML": { "Datei": "BL_Gerichte/BL_SG_001_005-2006_2006-01-20.html", "URL": "https://bl.swisslex.ch/api/doc/getAsset?id=7b1ee22d-d051-4b46-9997-86a1bc898585&lang=de&queryLang=De&source=hitlist-search&transactionId=245051070", "Checksum": "c851f663a2f43e060ea8aadfe82b6f19" }, "Scrapedate": "2026-04-11", "Num": [ "005/2006" ], "Kopfzeile": [ { "Sprachen": [ "de" ], "Text": "Basel-Land Steuergericht 20.01.2006 005/2006" }, { "Sprachen": [ "fr" ], "Text": "Bâle-Campagne Steuergericht 20.01.2006 005/2006" }, { "Sprachen": [ "it" ], "Text": "Basilea Campagna Steuergericht 20.01.2006 005/2006" } ], "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 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." } ], "ScrapyJob": "446973/44/2337", "Zeit UTC": "11.04.2026 03:27:54", "Checksum": "55d46814b775def1230761e96ac2533b", "Chunktime": "14.04.2026 09:43:55", "Chunks": [ { "id": "BL/SG/001/005-2006_2006-01-20_C0001", "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/005-2006_2006-01-20_C0001.json", "offset": 0, "len": 5344, "MicroChunks": [ { "id": "BL/SG/001/005-2006_2006-01-20_MC00001", "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/005-2006_2006-01-20_MC00001.txt", "offset": 0, "len": 679 }, { "id": "BL/SG/001/005-2006_2006-01-20_MC00002", "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/005-2006_2006-01-20_MC00002.txt", "offset": 492, "len": 468 }, { "id": "BL/SG/001/005-2006_2006-01-20_MC00003", "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/005-2006_2006-01-20_MC00003.txt", "offset": 846, "len": 444 }, { "id": "BL/SG/001/005-2006_2006-01-20_MC00004", "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/005-2006_2006-01-20_MC00004.txt", "offset": 1208, "len": 666 }, { "id": "BL/SG/001/005-2006_2006-01-20_MC00005", "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/005-2006_2006-01-20_MC00005.txt", "offset": 1829, "len": 643 }, { "id": "BL/SG/001/005-2006_2006-01-20_MC00006", "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/005-2006_2006-01-20_MC00006.txt", "offset": 2312, "len": 692 }, { "id": "BL/SG/001/005-2006_2006-01-20_MC00007", "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/005-2006_2006-01-20_MC00007.txt", "offset": 2938, "len": 638 }, { "id": "BL/SG/001/005-2006_2006-01-20_MC00008", "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/005-2006_2006-01-20_MC00008.txt", "offset": 3563, "len": 615 }, { "id": "BL/SG/001/005-2006_2006-01-20_MC00009", "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/005-2006_2006-01-20_MC00009.txt", "offset": 3991, "len": 650 }, { "id": "BL/SG/001/005-2006_2006-01-20_MC00010", "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/005-2006_2006-01-20_MC00010.txt", "offset": 4503, "len": 583 }, { "id": "BL/SG/001/005-2006_2006-01-20_MC00011", "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/005-2006_2006-01-20_MC00011.txt", "offset": 4791, "len": 560 } ] }, { "id": "BL/SG/001/005-2006_2006-01-20_C0002", "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/005-2006_2006-01-20_C0002.json", "offset": 5344, "len": 4369, "MicroChunks": [ { "id": "BL/SG/001/005-2006_2006-01-20_MC00011", "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/005-2006_2006-01-20_MC00011.txt", "offset": 4791, "len": 560 }, { "id": "BL/SG/001/005-2006_2006-01-20_MC00012", "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/005-2006_2006-01-20_MC00012.txt", "offset": 5345, "len": 625 }, { "id": "BL/SG/001/005-2006_2006-01-20_MC00013", "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/005-2006_2006-01-20_MC00013.txt", "offset": 5801, "len": 680 }, { "id": "BL/SG/001/005-2006_2006-01-20_MC00014", "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/005-2006_2006-01-20_MC00014.txt", "offset": 6325, "len": 657 }, { "id": "BL/SG/001/005-2006_2006-01-20_MC00015", "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/005-2006_2006-01-20_MC00015.txt", "offset": 6854, "len": 678 }, { "id": "BL/SG/001/005-2006_2006-01-20_MC00016", "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/005-2006_2006-01-20_MC00016.txt", "offset": 7377, "len": 630 }, { "id": "BL/SG/001/005-2006_2006-01-20_MC00017", "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/005-2006_2006-01-20_MC00017.txt", "offset": 7929, "len": 541 }, { "id": "BL/SG/001/005-2006_2006-01-20_MC00018", "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/005-2006_2006-01-20_MC00018.txt", "offset": 8351, "len": 477 }, { "id": "BL/SG/001/005-2006_2006-01-20_MC00019", "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/005-2006_2006-01-20_MC00019.txt", "offset": 8470, "len": 666 }, { "id": "BL/SG/001/005-2006_2006-01-20_MC00020", "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/005-2006_2006-01-20_MC00020.txt", "offset": 8828, "len": 500 }, { "id": "BL/SG/001/005-2006_2006-01-20_MC00021", "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/005-2006_2006-01-20_MC00021.txt", "offset": 9136, "len": 577 } ] } ] }