{
  "Signatur": "BL_SG_001",
  "Spider": "BL_Gerichte",
  "Sprache": "de",
  "Datum": "2008-03-14",
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  "Num": [
    "029/2008"
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  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Basel-Land Steuergericht 14.03.2008 029/2008"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Bâle-Campagne Steuergericht 14.03.2008 029/2008"
    },
    {
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        "it"
      ],
      "Text": "Basilea Campagna Steuergericht 14.03.2008 029/2008"
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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": [
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        "de",
        "fr",
        "it"
      ],
      "Text": "Eine Verfügung erlangt weder rechtliche noch tatsächliche Existenz, wenn ein unverzichtbarer, eigentlicher Verfahrensbestandteil fehlt, welcher erst der Verfügung Geltungskraft vermitteln würde. So kommt die Verfügung gar nicht erst zustande, wenn die Eröffnung vollständig unterbleibt. Die Bekanntgabe ist unabdingbarer Bestandteil des auf den Erlass der Verfügung hinzielenden Verwaltungsverfahrens."
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