{
  "Signatur": "BL_SG_001",
  "Spider": "BL_Gerichte",
  "Sprache": "de",
  "Datum": "2008-05-30",
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  "Scrapedate": "2026-04-11",
  "Num": [
    "044/2008"
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    {
      "Sprachen": [
        "de"
      ],
      "Text": "Basel-Land Steuergericht 30.05.2008 044/2008"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Bâle-Campagne Steuergericht 30.05.2008 044/2008"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Basilea Campagna Steuergericht 30.05.2008 044/2008"
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  ],
  "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": "Es obliegt dem Steuerpflichtigen, im Rechtsmittelverfahren den Nachweis zu erbringen, dass die amtliche Veranlagung offensichtlich unrichtig ist (vgl. auch § 106 Abs. 3 StG). Dieser Nachweis muss umfassend sein, das heisst den gesamten von der Ermessensveranlagung betroffenen Teil umfassen. Ist die amtliche Veranlagung Folge einer versäumten Mitwirkungspflicht des Steuerpflichtigen, so muss dieser die versäumten Handlungen nachholen."
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