{
  "Signatur": "BL_SG_001",
  "Spider": "BL_Gerichte",
  "Sprache": "de",
  "Datum": "2007-07-06",
  "HTML": {
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  "Scrapedate": "2026-04-11",
  "Num": [
    "055/2007"
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  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Basel-Land Steuergericht 06.07.2007 055/2007"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Bâle-Campagne Steuergericht 06.07.2007 055/2007"
    },
    {
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        "it"
      ],
      "Text": "Basilea Campagna Steuergericht 06.07.2007 055/2007"
    }
  ],
  "Meta": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Basel-Land Steuergericht "
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Bâle-Campagne Steuergericht "
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Basilea Campagna Steuergericht "
    }
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  "Abstract": [
    {
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        "de",
        "fr",
        "it"
      ],
      "Text": "Bei der Umwandlung von steuerbefreiten Unternehmungen des Bundes oder der Kantone in eine steuerpflichtige Gesellschaft sind Verluste, welche unter dem Status der Steuerbefreiung erlitten wurden, mit Gewinnen nach der Umwandlung, d.h. nach dem Eintritt in die Steuerpflicht, nicht verrechenbar, da erlittene Verluste nur schwerlich in einen ursächlichen Zusammenhang mit Gewinnen einer steuerpflichtigen (gewinnorientierten) Gesellschaft gebracht werden können."
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