{ "Signatur": "BL_SG_001", "Spider": "BL_Gerichte", "Sprache": "de", "Datum": "2006-04-21", "HTML": { "Datei": "BL_Gerichte/BL_SG_001_042-2006_2006-04-21.html", "URL": "https://bl.swisslex.ch/api/doc/getAsset?id=22171435-fef9-455c-8088-ac29c87c4c73&lang=de&queryLang=De&source=hitlist-search&transactionId=245051070", "Checksum": "1227f4a658bf09884995779dacbb11be" }, "Scrapedate": "2026-04-11", "Num": [ "042/2006" ], "Kopfzeile": [ { "Sprachen": [ "de" ], "Text": "Basel-Land Steuergericht 21.04.2006 042/2006" }, { "Sprachen": [ "fr" ], "Text": "Bâle-Campagne Steuergericht 21.04.2006 042/2006" }, { "Sprachen": [ "it" ], "Text": "Basilea Campagna Steuergericht 21.04.2006 042/2006" } ], "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": "Die Tatsachen, welche einen bestimmten Aufwand als abzugsfähige berufsmässig begründete Kosten im Sinne von Art. 27 DBG erscheinen lassen, sind steuermindernd und deshalb von der steuerpflichtigen Person darzutun und nachzuweisen. 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