{
  "Signatur": "BL_SG_001",
  "Spider": "BL_Gerichte",
  "Sprache": "de",
  "Datum": "2007-04-27",
  "HTML": {
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  "Scrapedate": "2026-04-11",
  "Num": [
    "034/2007"
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  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Basel-Land Steuergericht 27.04.2007 034/2007"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Bâle-Campagne Steuergericht 27.04.2007 034/2007"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Basilea Campagna Steuergericht 27.04.2007 034/2007"
    }
  ],
  "Meta": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Basel-Land Steuergericht "
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Bâle-Campagne Steuergericht "
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Basilea Campagna Steuergericht "
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  "Abstract": [
    {
      "Sprachen": [
        "de",
        "fr",
        "it"
      ],
      "Text": "Getrennt lebenden, noch nicht geschiedenen Ehegatten ist die Veranlagungsverfügung, bei gemeinsamer Veranlagung beider Ehegatten, jedem Ehegatten mit separater Post zu eröffnen. Eine mangelhaft eröffnete Verfügung bzw. eine Verfügung welche nicht an diejenige Person eröffnet worden ist, gegenüber welcher die Verfügung gelten soll, erlangt keine Wirksamkeit und vermag auch keine Rechtswirkung zu entfalten."
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