{
  "Signatur": "BL_SG_001",
  "Spider": "BL_Gerichte",
  "Sprache": "de",
  "Datum": "2007-04-20",
  "HTML": {
    "Datei": "BL_Gerichte/BL_SG_001_025-2007_2007-04-20.html",
    "URL": "https://bl.swisslex.ch/api/doc/getAsset?id=cd0092e7-88dc-4925-8d80-2b52b06e29c5&lang=de&queryLang=De&source=hitlist-search&transactionId=245051054",
    "Checksum": "2ff6140e93509146df8142e4fdc55844"
  },
  "Scrapedate": "2026-04-11",
  "Num": [
    "025/2007"
  ],
  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Basel-Land Steuergericht 20.04.2007 025/2007"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Bâle-Campagne Steuergericht 20.04.2007 025/2007"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Basilea Campagna Steuergericht 20.04.2007 025/2007"
    }
  ],
  "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": "Bezahlte Schuldzinsen berechtigen - gleichgültig, ob sie bei Fälligkeit, Verzug oder allenfalls im Voraus unter Inanspruchnahme eines Diskonts entrichtet werden - zum Abzug. Für die Abzugsfähigkeit der Schuldzinsen ist ihre Bezahlung jedoch nicht vorausgesetzt; es genügt, dass sie in der Berechnungsperiode fällig geworden sind, d.h. geschuldet worden sind. \r Die sog."
    }
  ],
  "ScrapyJob": "446973/44/2337",
  "Zeit UTC": "11.04.2026 03:29:17",
  "Checksum": "a3db2053737eb8b27dea2bd62f79c384",
  "Chunktime": "14.04.2026 09:43:57",
  "Chunks": [
    {
      "id": "BL/SG/001/025-2007_2007-04-20_C0001",
      "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/025-2007_2007-04-20_C0001.json",
      "offset": 0,
      "len": 4860,
      "MicroChunks": [
        {
          "id": "BL/SG/001/025-2007_2007-04-20_MC00001",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/025-2007_2007-04-20_MC00001.txt",
          "offset": 0,
          "len": 687
        },
        {
          "id": "BL/SG/001/025-2007_2007-04-20_MC00002",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/025-2007_2007-04-20_MC00002.txt",
          "offset": 435,
          "len": 676
        },
        {
          "id": "BL/SG/001/025-2007_2007-04-20_MC00003",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/025-2007_2007-04-20_MC00003.txt",
          "offset": 1036,
          "len": 500
        },
        {
          "id": "BL/SG/001/025-2007_2007-04-20_MC00004",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/025-2007_2007-04-20_MC00004.txt",
          "offset": 1304,
          "len": 521
        },
        {
          "id": "BL/SG/001/025-2007_2007-04-20_MC00005",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/025-2007_2007-04-20_MC00005.txt",
          "offset": 1536,
          "len": 512
        },
        {
          "id": "BL/SG/001/025-2007_2007-04-20_MC00006",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/025-2007_2007-04-20_MC00006.txt",
          "offset": 2032,
          "len": 641
        },
        {
          "id": "BL/SG/001/025-2007_2007-04-20_MC00007",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/025-2007_2007-04-20_MC00007.txt",
          "offset": 2415,
          "len": 538
        },
        {
          "id": "BL/SG/001/025-2007_2007-04-20_MC00008",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/025-2007_2007-04-20_MC00008.txt",
          "offset": 2839,
          "len": 668
        },
        {
          "id": "BL/SG/001/025-2007_2007-04-20_MC00009",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/025-2007_2007-04-20_MC00009.txt",
          "offset": 3390,
          "len": 565
        },
        {
          "id": "BL/SG/001/025-2007_2007-04-20_MC00010",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/025-2007_2007-04-20_MC00010.txt",
          "offset": 3754,
          "len": 696
        },
        {
          "id": "BL/SG/001/025-2007_2007-04-20_MC00011",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/025-2007_2007-04-20_MC00011.txt",
          "offset": 4132,
          "len": 598
        },
        {
          "id": "BL/SG/001/025-2007_2007-04-20_MC00012",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/025-2007_2007-04-20_MC00012.txt",
          "offset": 4606,
          "len": 663
        }
      ]
    },
    {
      "id": "BL/SG/001/025-2007_2007-04-20_C0002",
      "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/025-2007_2007-04-20_C0002.json",
      "offset": 4860,
      "len": 5157,
      "MicroChunks": [
        {
          "id": "BL/SG/001/025-2007_2007-04-20_MC00012",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/025-2007_2007-04-20_MC00012.txt",
          "offset": 4606,
          "len": 663
        },
        {
          "id": "BL/SG/001/025-2007_2007-04-20_MC00013",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/025-2007_2007-04-20_MC00013.txt",
          "offset": 5047,
          "len": 596
        },
        {
          "id": "BL/SG/001/025-2007_2007-04-20_MC00014",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/025-2007_2007-04-20_MC00014.txt",
          "offset": 5504,
          "len": 565
        },
        {
          "id": "BL/SG/001/025-2007_2007-04-20_MC00015",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/025-2007_2007-04-20_MC00015.txt",
          "offset": 5764,
          "len": 640
        },
        {
          "id": "BL/SG/001/025-2007_2007-04-20_MC00016",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/025-2007_2007-04-20_MC00016.txt",
          "offset": 6307,
          "len": 644
        },
        {
          "id": "BL/SG/001/025-2007_2007-04-20_MC00017",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/025-2007_2007-04-20_MC00017.txt",
          "offset": 6866,
          "len": 699
        },
        {
          "id": "BL/SG/001/025-2007_2007-04-20_MC00018",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/025-2007_2007-04-20_MC00018.txt",
          "offset": 7421,
          "len": 661
        },
        {
          "id": "BL/SG/001/025-2007_2007-04-20_MC00019",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/025-2007_2007-04-20_MC00019.txt",
          "offset": 7990,
          "len": 609
        },
        {
          "id": "BL/SG/001/025-2007_2007-04-20_MC00020",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/025-2007_2007-04-20_MC00020.txt",
          "offset": 8518,
          "len": 522
        },
        {
          "id": "BL/SG/001/025-2007_2007-04-20_MC00021",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/025-2007_2007-04-20_MC00021.txt",
          "offset": 8943,
          "len": 625
        },
        {
          "id": "BL/SG/001/025-2007_2007-04-20_MC00022",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/025-2007_2007-04-20_MC00022.txt",
          "offset": 9259,
          "len": 678
        },
        {
          "id": "BL/SG/001/025-2007_2007-04-20_MC00023",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/025-2007_2007-04-20_MC00023.txt",
          "offset": 9868,
          "len": 621
        }
      ]
    },
    {
      "id": "BL/SG/001/025-2007_2007-04-20_C0003",
      "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/025-2007_2007-04-20_C0003.json",
      "offset": 10017,
      "len": 5541,
      "MicroChunks": [
        {
          "id": "BL/SG/001/025-2007_2007-04-20_MC00023",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/025-2007_2007-04-20_MC00023.txt",
          "offset": 9868,
          "len": 621
        },
        {
          "id": "BL/SG/001/025-2007_2007-04-20_MC00024",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/025-2007_2007-04-20_MC00024.txt",
          "offset": 10358,
          "len": 542
        },
        {
          "id": "BL/SG/001/025-2007_2007-04-20_MC00025",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/025-2007_2007-04-20_MC00025.txt",
          "offset": 10827,
          "len": 623
        },
        {
          "id": "BL/SG/001/025-2007_2007-04-20_MC00026",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/025-2007_2007-04-20_MC00026.txt",
          "offset": 11422,
          "len": 695
        },
        {
          "id": "BL/SG/001/025-2007_2007-04-20_MC00027",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/025-2007_2007-04-20_MC00027.txt",
          "offset": 12034,
          "len": 674
        },
        {
          "id": "BL/SG/001/025-2007_2007-04-20_MC00028",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/025-2007_2007-04-20_MC00028.txt",
          "offset": 12507,
          "len": 589
        },
        {
          "id": "BL/SG/001/025-2007_2007-04-20_MC00029",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/025-2007_2007-04-20_MC00029.txt",
          "offset": 12839,
          "len": 480
        },
        {
          "id": "BL/SG/001/025-2007_2007-04-20_MC00030",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/025-2007_2007-04-20_MC00030.txt",
          "offset": 13250,
          "len": 638
        },
        {
          "id": "BL/SG/001/025-2007_2007-04-20_MC00031",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/025-2007_2007-04-20_MC00031.txt",
          "offset": 13714,
          "len": 626
        },
        {
          "id": "BL/SG/001/025-2007_2007-04-20_MC00032",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/025-2007_2007-04-20_MC00032.txt",
          "offset": 14203,
          "len": 695
        },
        {
          "id": "BL/SG/001/025-2007_2007-04-20_MC00033",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/025-2007_2007-04-20_MC00033.txt",
          "offset": 14722,
          "len": 657
        },
        {
          "id": "BL/SG/001/025-2007_2007-04-20_MC00034",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/025-2007_2007-04-20_MC00034.txt",
          "offset": 15251,
          "len": 600
        }
      ]
    },
    {
      "id": "BL/SG/001/025-2007_2007-04-20_C0004",
      "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/025-2007_2007-04-20_C0004.json",
      "offset": 15558,
      "len": 4663,
      "MicroChunks": [
        {
          "id": "BL/SG/001/025-2007_2007-04-20_MC00034",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/025-2007_2007-04-20_MC00034.txt",
          "offset": 15251,
          "len": 600
        },
        {
          "id": "BL/SG/001/025-2007_2007-04-20_MC00035",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/025-2007_2007-04-20_MC00035.txt",
          "offset": 15671,
          "len": 390
        },
        {
          "id": "BL/SG/001/025-2007_2007-04-20_MC00036",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/025-2007_2007-04-20_MC00036.txt",
          "offset": 16041,
          "len": 618
        },
        {
          "id": "BL/SG/001/025-2007_2007-04-20_MC00037",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/025-2007_2007-04-20_MC00037.txt",
          "offset": 16522,
          "len": 694
        },
        {
          "id": "BL/SG/001/025-2007_2007-04-20_MC00038",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/025-2007_2007-04-20_MC00038.txt",
          "offset": 17043,
          "len": 671
        },
        {
          "id": "BL/SG/001/025-2007_2007-04-20_MC00039",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/025-2007_2007-04-20_MC00039.txt",
          "offset": 17529,
          "len": 492
        },
        {
          "id": "BL/SG/001/025-2007_2007-04-20_MC00040",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/025-2007_2007-04-20_MC00040.txt",
          "offset": 17860,
          "len": 667
        },
        {
          "id": "BL/SG/001/025-2007_2007-04-20_MC00041",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/025-2007_2007-04-20_MC00041.txt",
          "offset": 18269,
          "len": 564
        },
        {
          "id": "BL/SG/001/025-2007_2007-04-20_MC00042",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/025-2007_2007-04-20_MC00042.txt",
          "offset": 18664,
          "len": 678
        },
        {
          "id": "BL/SG/001/025-2007_2007-04-20_MC00043",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/025-2007_2007-04-20_MC00043.txt",
          "offset": 19249,
          "len": 646
        },
        {
          "id": "BL/SG/001/025-2007_2007-04-20_MC00044",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/025-2007_2007-04-20_MC00044.txt",
          "offset": 19748,
          "len": 553
        }
      ]
    },
    {
      "id": "BL/SG/001/025-2007_2007-04-20_C0005",
      "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/025-2007_2007-04-20_C0005.json",
      "offset": 20221,
      "len": 5535,
      "MicroChunks": [
        {
          "id": "BL/SG/001/025-2007_2007-04-20_MC00044",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/025-2007_2007-04-20_MC00044.txt",
          "offset": 19748,
          "len": 553
        },
        {
          "id": "BL/SG/001/025-2007_2007-04-20_MC00045",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/025-2007_2007-04-20_MC00045.txt",
          "offset": 20222,
          "len": 549
        },
        {
          "id": "BL/SG/001/025-2007_2007-04-20_MC00046",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/025-2007_2007-04-20_MC00046.txt",
          "offset": 20633,
          "len": 693
        },
        {
          "id": "BL/SG/001/025-2007_2007-04-20_MC00047",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/025-2007_2007-04-20_MC00047.txt",
          "offset": 21240,
          "len": 442
        },
        {
          "id": "BL/SG/001/025-2007_2007-04-20_MC00048",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/025-2007_2007-04-20_MC00048.txt",
          "offset": 21598,
          "len": 468
        },
        {
          "id": "BL/SG/001/025-2007_2007-04-20_MC00049",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/025-2007_2007-04-20_MC00049.txt",
          "offset": 21688,
          "len": 617
        },
        {
          "id": "BL/SG/001/025-2007_2007-04-20_MC00050",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/025-2007_2007-04-20_MC00050.txt",
          "offset": 22066,
          "len": 563
        },
        {
          "id": "BL/SG/001/025-2007_2007-04-20_MC00051",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/025-2007_2007-04-20_MC00051.txt",
          "offset": 22396,
          "len": 649
        },
        {
          "id": "BL/SG/001/025-2007_2007-04-20_MC00052",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/025-2007_2007-04-20_MC00052.txt",
          "offset": 22785,
          "len": 401
        },
        {
          "id": "BL/SG/001/025-2007_2007-04-20_MC00053",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/025-2007_2007-04-20_MC00053.txt",
          "offset": 23045,
          "len": 657
        },
        {
          "id": "BL/SG/001/025-2007_2007-04-20_MC00054",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/025-2007_2007-04-20_MC00054.txt",
          "offset": 23543,
          "len": 615
        },
        {
          "id": "BL/SG/001/025-2007_2007-04-20_MC00055",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/025-2007_2007-04-20_MC00055.txt",
          "offset": 24022,
          "len": 662
        },
        {
          "id": "BL/SG/001/025-2007_2007-04-20_MC00056",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/025-2007_2007-04-20_MC00056.txt",
          "offset": 24158,
          "len": 696
        },
        {
          "id": "BL/SG/001/025-2007_2007-04-20_MC00057",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/025-2007_2007-04-20_MC00057.txt",
          "offset": 24854,
          "len": 633
        },
        {
          "id": "BL/SG/001/025-2007_2007-04-20_MC00058",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/025-2007_2007-04-20_MC00058.txt",
          "offset": 25188,
          "len": 661
        }
      ]
    },
    {
      "id": "BL/SG/001/025-2007_2007-04-20_C0006",
      "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/025-2007_2007-04-20_C0006.json",
      "offset": 25756,
      "len": 2331,
      "MicroChunks": [
        {
          "id": "BL/SG/001/025-2007_2007-04-20_MC00058",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/025-2007_2007-04-20_MC00058.txt",
          "offset": 25188,
          "len": 661
        },
        {
          "id": "BL/SG/001/025-2007_2007-04-20_MC00059",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/025-2007_2007-04-20_MC00059.txt",
          "offset": 25760,
          "len": 678
        },
        {
          "id": "BL/SG/001/025-2007_2007-04-20_MC00060",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/025-2007_2007-04-20_MC00060.txt",
          "offset": 26274,
          "len": 532
        },
        {
          "id": "BL/SG/001/025-2007_2007-04-20_MC00061",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/025-2007_2007-04-20_MC00061.txt",
          "offset": 26683,
          "len": 627
        },
        {
          "id": "BL/SG/001/025-2007_2007-04-20_MC00062",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/025-2007_2007-04-20_MC00062.txt",
          "offset": 27207,
          "len": 540
        },
        {
          "id": "BL/SG/001/025-2007_2007-04-20_MC00063",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/025-2007_2007-04-20_MC00063.txt",
          "offset": 27417,
          "len": 670
        }
      ]
    }
  ]
}