{
  "Signatur": "BL_SG_001",
  "Spider": "BL_Gerichte",
  "Sprache": "de",
  "Datum": "2008-02-29",
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  "Scrapedate": "2026-04-11",
  "Num": [
    "021/2008"
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  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Basel-Land Steuergericht 29.02.2008 021/2008"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Bâle-Campagne Steuergericht 29.02.2008 021/2008"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Basilea Campagna Steuergericht 29.02.2008 021/2008"
    }
  ],
  "Meta": [
    {
      "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": "Aufgrund des Bestehens eines Katasterwertes wird einem Gartenhaus die Qualifikation als Fahrnisbaute gemäss Art. 677 ZGB abgesprochen und ist somit steuerlich als unbewegliches Vermögen zu betrachten. Die Höhe des Gebäudekatasterwertes bestimmt die Höhe des Eigenmietwertes welcher zu versteuern ist, unabhängig davon, ob in der Steuererklärung der Eigenmietwert eingetragen worden ist."
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