{
  "Signatur": "BL_SG_001",
  "Spider": "BL_Gerichte",
  "Sprache": "de",
  "Datum": "2007-04-20",
  "HTML": {
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  "Scrapedate": "2026-04-11",
  "Num": [
    "026/2007"
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  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Basel-Land Steuergericht 20.04.2007 026/2007"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Bâle-Campagne Steuergericht 20.04.2007 026/2007"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Basilea Campagna Steuergericht 20.04.2007 026/2007"
    }
  ],
  "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"
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      "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."
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