{
  "Signatur": "BL_SG_001",
  "Spider": "BL_Gerichte",
  "Sprache": "de",
  "Datum": "2007-01-12",
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  "Num": [
    "006/2007"
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    {
      "Sprachen": [
        "de"
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      "Text": "Basel-Land Steuergericht 12.01.2007 006/2007"
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        "fr"
      ],
      "Text": "Bâle-Campagne Steuergericht 12.01.2007 006/2007"
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    {
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        "it"
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      "Text": "Basilea Campagna Steuergericht 12.01.2007 006/2007"
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  "Meta": [
    {
      "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": "Die Kosten des Lehrgangs zum Betriebsökonomen FH können nicht als Ausbildungskosten zum Abzug zugelassen werden. Dabei ist es unerheblich ob der Pflichtige die Ausbildung während der Zeit in der er arbeitslos war absolviert und dabei teilweise auf das Arbeitslosengeld verzichtet hat."
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