{
  "Signatur": "BL_SG_001",
  "Spider": "BL_Gerichte",
  "Sprache": "de",
  "Datum": "2007-04-27",
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  "Scrapedate": "2026-04-11",
  "Num": [
    "037/2007"
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  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Basel-Land Steuergericht 27.04.2007 037/2007"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Bâle-Campagne Steuergericht 27.04.2007 037/2007"
    },
    {
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        "it"
      ],
      "Text": "Basilea Campagna Steuergericht 27.04.2007 037/2007"
    }
  ],
  "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"
      ],
      "Text": "Gemäss Praxis der Steuerverwaltung wird die Regelung über die Verzugszinsen nach § 135a Abs. 4 StG, welcher erst seit dem 1. Januar 2005 in Kraft ist, aus Kulanz- und Billigkeitsgründen schon ab der Steuerperiode 2001 angewendet. Für frühere Steuerperioden (vor 2001) gilt die alte Regelung, wonach der Zinsenlauf bereits mit der Fälligkeit der Steuer beginnt."
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