{
  "Signatur": "BL_SG_001",
  "Spider": "BL_Gerichte",
  "Sprache": "de",
  "Datum": "2008-02-29",
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    "017/2008"
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    {
      "Sprachen": [
        "de"
      ],
      "Text": "Basel-Land Steuergericht 29.02.2008 017/2008"
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    {
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        "fr"
      ],
      "Text": "Bâle-Campagne Steuergericht 29.02.2008 017/2008"
    },
    {
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        "it"
      ],
      "Text": "Basilea Campagna Steuergericht 29.02.2008 017/2008"
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    {
      "Sprachen": [
        "de"
      ],
      "Text": "Basel-Land Steuergericht "
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        "fr"
      ],
      "Text": "Bâle-Campagne Steuergericht "
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Basilea Campagna Steuergericht "
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        "de",
        "fr",
        "it"
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      "Text": "Die Ansetzung einer Nachfrist zur Verbesserung der Beschwerde hat nur im Falle eines offensichtlichen Rechtsmissbrauchs zu unterbleiben. Ein solcher liegt nicht vor, wenn eine Partei im Hinblick auf weitere hängige Einsprachen mit gleichem Hintergrund um eine Nachfrist ersucht. Die Rückerstattung der Verrechnungssteuer kommt Personen zu, die im Inland Wohnsitz haben oder aufgrund von Doppelbesteuerungsabkommen und deren Ausführungsbestimmungen die Rückerstattungsberechtigung zugesprochen"
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