{
  "Signatur": "BL_SG_001",
  "Spider": "BL_Gerichte",
  "Sprache": "de",
  "Datum": "2007-06-29",
  "HTML": {
    "Datei": "BL_Gerichte/BL_SG_001_048-2007_2007-06-29.html",
    "URL": "https://bl.swisslex.ch/api/doc/getAsset?id=f178e5e3-8d59-48ae-9db1-83d4e6d47a8e&lang=de&queryLang=De&source=hitlist-search&transactionId=245051054",
    "Checksum": "b4fb497fa1a63bcf7688f4d10a453310"
  },
  "Scrapedate": "2026-04-11",
  "Num": [
    "048/2007"
  ],
  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Basel-Land Steuergericht 29.06.2007 048/2007"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Bâle-Campagne Steuergericht 29.06.2007 048/2007"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Basilea Campagna Steuergericht 29.06.2007 048/2007"
    }
  ],
  "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": "Der Nachweis für steuerbegründende Tatsachen obliegt der Steuerbehörde, der Beweis für steueraufhebende oder steuermindernde Tatsachen obliegt grundsätzlich dem Steuerpflichtigen. Die Tatsachen, welche einen bestimmten Liegenschaftsaufwand als abzugsfähigen Liegenschaftsunterhalt im Sinne von § 29 Abs. 1 lit. e und Abs. 2 StG erscheinen lassen, sind steuermindernd und deshalb von der steuerpflichtigen Person darzutun und nachzuweisen."
    }
  ],
  "ScrapyJob": "446973/44/2337",
  "Zeit UTC": "11.04.2026 03:29:33",
  "Checksum": "d6d6f7f46dd9685227b29ead971d3635",
  "Chunktime": "14.04.2026 09:43:59",
  "Chunks": [
    {
      "id": "BL/SG/001/048-2007_2007-06-29_C0001",
      "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/048-2007_2007-06-29_C0001.json",
      "offset": 0,
      "len": 5213,
      "MicroChunks": [
        {
          "id": "BL/SG/001/048-2007_2007-06-29_MC00001",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/048-2007_2007-06-29_MC00001.txt",
          "offset": 0,
          "len": 514
        },
        {
          "id": "BL/SG/001/048-2007_2007-06-29_MC00002",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/048-2007_2007-06-29_MC00002.txt",
          "offset": 386,
          "len": 699
        },
        {
          "id": "BL/SG/001/048-2007_2007-06-29_MC00003",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/048-2007_2007-06-29_MC00003.txt",
          "offset": 774,
          "len": 600
        },
        {
          "id": "BL/SG/001/048-2007_2007-06-29_MC00004",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/048-2007_2007-06-29_MC00004.txt",
          "offset": 1365,
          "len": 568
        },
        {
          "id": "BL/SG/001/048-2007_2007-06-29_MC00005",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/048-2007_2007-06-29_MC00005.txt",
          "offset": 1787,
          "len": 488
        },
        {
          "id": "BL/SG/001/048-2007_2007-06-29_MC00006",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/048-2007_2007-06-29_MC00006.txt",
          "offset": 1942,
          "len": 550
        },
        {
          "id": "BL/SG/001/048-2007_2007-06-29_MC00007",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/048-2007_2007-06-29_MC00007.txt",
          "offset": 2284,
          "len": 659
        },
        {
          "id": "BL/SG/001/048-2007_2007-06-29_MC00008",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/048-2007_2007-06-29_MC00008.txt",
          "offset": 2813,
          "len": 699
        },
        {
          "id": "BL/SG/001/048-2007_2007-06-29_MC00009",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/048-2007_2007-06-29_MC00009.txt",
          "offset": 3512,
          "len": 548
        },
        {
          "id": "BL/SG/001/048-2007_2007-06-29_MC00010",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/048-2007_2007-06-29_MC00010.txt",
          "offset": 3883,
          "len": 634
        },
        {
          "id": "BL/SG/001/048-2007_2007-06-29_MC00011",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/048-2007_2007-06-29_MC00011.txt",
          "offset": 4354,
          "len": 598
        },
        {
          "id": "BL/SG/001/048-2007_2007-06-29_MC00012",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/048-2007_2007-06-29_MC00012.txt",
          "offset": 4736,
          "len": 551
        }
      ]
    },
    {
      "id": "BL/SG/001/048-2007_2007-06-29_C0002",
      "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/048-2007_2007-06-29_C0002.json",
      "offset": 5213,
      "len": 4743,
      "MicroChunks": [
        {
          "id": "BL/SG/001/048-2007_2007-06-29_MC00012",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/048-2007_2007-06-29_MC00012.txt",
          "offset": 4736,
          "len": 551
        },
        {
          "id": "BL/SG/001/048-2007_2007-06-29_MC00013",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/048-2007_2007-06-29_MC00013.txt",
          "offset": 5214,
          "len": 659
        },
        {
          "id": "BL/SG/001/048-2007_2007-06-29_MC00014",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/048-2007_2007-06-29_MC00014.txt",
          "offset": 5718,
          "len": 611
        },
        {
          "id": "BL/SG/001/048-2007_2007-06-29_MC00015",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/048-2007_2007-06-29_MC00015.txt",
          "offset": 6142,
          "len": 613
        },
        {
          "id": "BL/SG/001/048-2007_2007-06-29_MC00016",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/048-2007_2007-06-29_MC00016.txt",
          "offset": 6575,
          "len": 422
        },
        {
          "id": "BL/SG/001/048-2007_2007-06-29_MC00017",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/048-2007_2007-06-29_MC00017.txt",
          "offset": 6765,
          "len": 681
        },
        {
          "id": "BL/SG/001/048-2007_2007-06-29_MC00018",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/048-2007_2007-06-29_MC00018.txt",
          "offset": 7293,
          "len": 652
        },
        {
          "id": "BL/SG/001/048-2007_2007-06-29_MC00019",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/048-2007_2007-06-29_MC00019.txt",
          "offset": 7849,
          "len": 694
        },
        {
          "id": "BL/SG/001/048-2007_2007-06-29_MC00020",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/048-2007_2007-06-29_MC00020.txt",
          "offset": 8385,
          "len": 648
        },
        {
          "id": "BL/SG/001/048-2007_2007-06-29_MC00021",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/048-2007_2007-06-29_MC00021.txt",
          "offset": 8932,
          "len": 614
        },
        {
          "id": "BL/SG/001/048-2007_2007-06-29_MC00022",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/048-2007_2007-06-29_MC00022.txt",
          "offset": 9256,
          "len": 689
        },
        {
          "id": "BL/SG/001/048-2007_2007-06-29_MC00023",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/048-2007_2007-06-29_MC00023.txt",
          "offset": 9763,
          "len": 501
        }
      ]
    },
    {
      "id": "BL/SG/001/048-2007_2007-06-29_C0003",
      "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/048-2007_2007-06-29_C0003.json",
      "offset": 9956,
      "len": 3423,
      "MicroChunks": [
        {
          "id": "BL/SG/001/048-2007_2007-06-29_MC00023",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/048-2007_2007-06-29_MC00023.txt",
          "offset": 9763,
          "len": 501
        },
        {
          "id": "BL/SG/001/048-2007_2007-06-29_MC00024",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/048-2007_2007-06-29_MC00024.txt",
          "offset": 10106,
          "len": 649
        },
        {
          "id": "BL/SG/001/048-2007_2007-06-29_MC00025",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/048-2007_2007-06-29_MC00025.txt",
          "offset": 10531,
          "len": 481
        },
        {
          "id": "BL/SG/001/048-2007_2007-06-29_MC00026",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/048-2007_2007-06-29_MC00026.txt",
          "offset": 10896,
          "len": 694
        },
        {
          "id": "BL/SG/001/048-2007_2007-06-29_MC00027",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/048-2007_2007-06-29_MC00027.txt",
          "offset": 11467,
          "len": 400
        },
        {
          "id": "BL/SG/001/048-2007_2007-06-29_MC00028",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/048-2007_2007-06-29_MC00028.txt",
          "offset": 11807,
          "len": 511
        },
        {
          "id": "BL/SG/001/048-2007_2007-06-29_MC00029",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/048-2007_2007-06-29_MC00029.txt",
          "offset": 11867,
          "len": 459
        },
        {
          "id": "BL/SG/001/048-2007_2007-06-29_MC00030",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/048-2007_2007-06-29_MC00030.txt",
          "offset": 12326,
          "len": 698
        },
        {
          "id": "BL/SG/001/048-2007_2007-06-29_MC00031",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/048-2007_2007-06-29_MC00031.txt",
          "offset": 12768,
          "len": 611
        }
      ]
    }
  ]
}