{
  "Signatur": "BL_SG_001",
  "Spider": "BL_Gerichte",
  "Sprache": "de",
  "Datum": "2007-07-06",
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  "Scrapedate": "2026-04-11",
  "Num": [
    "054/2007"
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  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Basel-Land Steuergericht 06.07.2007 054/2007"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Bâle-Campagne Steuergericht 06.07.2007 054/2007"
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    {
      "Sprachen": [
        "it"
      ],
      "Text": "Basilea Campagna Steuergericht 06.07.2007 054/2007"
    }
  ],
  "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": "Die unerwartete Erhebung der Kirchensteuer widerspricht nicht dem Grundsatz von Treu und Glauben und ist demzufolge auch nicht rechtsmissbräuchlich, selbst wenn dies auf ein Versäumnis der Steuerbehörden zurückzuführen ist. Da die in früheren Steuerperioden getroffenen Taxationen grundsätzlich keine Rechtskraft für spätere Veranlagungen entfalten, kann die Steuerbehörde im Rahmen jeder Neuveranlagung eines Steuerpflichtigen sowohl die tatsächliche als auch die rechtliche Ausgangslage"
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