{
  "Signatur": "BL_SG_001",
  "Spider": "BL_Gerichte",
  "Sprache": "de",
  "Datum": "2008-05-09",
  "HTML": {
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  "Scrapedate": "2026-04-11",
  "Num": [
    "038/2008"
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  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Basel-Land Steuergericht 09.05.2008 038/2008"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Bâle-Campagne Steuergericht 09.05.2008 038/2008"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Basilea Campagna Steuergericht 09.05.2008 038/2008"
    }
  ],
  "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": "Steht einem Steuerpflichtigen und seiner Familie eine Dienstwohnung auf dem Schulhausgelände zur Verfügung, ist der Abzug für Inkonvenienzen, d.h. Schulhauslärm angemessen zu berücksichtigen. Liegt für das betreffende Objekt eine objektive Schätzung vor und hält dieses einer Überprüfung durch das Gericht stand, ist dieser Schätzung zu folgen. Eine allfällige Differenz zwischen dem bisher geltenden und demjenigen in der Schätzung errechneten Mietzins ist zukünftig als Naturaleinkommen"
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