{
  "Signatur": "BL_SG_001",
  "Spider": "BL_Gerichte",
  "Sprache": "de",
  "Datum": "2007-06-29",
  "HTML": {
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  "Num": [
    "053/2007"
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  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Basel-Land Steuergericht 29.06.2007 053/2007"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Bâle-Campagne Steuergericht 29.06.2007 053/2007"
    },
    {
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        "it"
      ],
      "Text": "Basilea Campagna Steuergericht 29.06.2007 053/2007"
    }
  ],
  "Meta": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Basel-Land Steuergericht "
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Bâle-Campagne Steuergericht "
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Basilea Campagna Steuergericht "
    }
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  "Abstract": [
    {
      "Sprachen": [
        "de",
        "fr",
        "it"
      ],
      "Text": "Bei der Festsetzung der Höhe der Ordnungsbusse ist neben der finanziellen persönlichen Situation der Steuerpflichtigen auch ihrer besonderen Strafempfindlichkeit Rechnung zu tragen. Zu berücksichtigen sind unter anderem hohes Alter, fehlendes Unrechtsbewusstsein, bisheriges untadeliges Verhalten in Steuersachen, grosse persönliche Betroffenheit, in ein Nach- und Strafsteuerverfahren involviert zu sein und die absolut geordneten persönlichen Verhältnisse."
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