{
  "Signatur": "BL_SG_001",
  "Spider": "BL_Gerichte",
  "Sprache": "de",
  "Datum": "2006-05-12",
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  "Num": [
    "057/2006"
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  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Basel-Land Steuergericht 12.05.2006 057/2006"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Bâle-Campagne Steuergericht 12.05.2006 057/2006"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Basilea Campagna Steuergericht 12.05.2006 057/2006"
    }
  ],
  "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": "Für die Ermittlung eines Steueraufschubs nach Art. 12 Abs. 3 lit. e StHG ist die so genannte absolute Methode anzuwenden. Ein Steueraufschub ist nur dann zu gewähren, wenn und soweit der in das Ersatzgrundstück reinvestierte Erlös höher ist als die Anlagekosten der ursprünglichen Liegenschaft. Ein Härtefall im Sinne von § 183 StG kann bejaht werden, wenn kumulativ eine objektive und subjektive Härte vorliegt."
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