{
  "Signatur": "BL_SG_001",
  "Spider": "BL_Gerichte",
  "Sprache": "de",
  "Datum": "2007-07-06",
  "HTML": {
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  "Scrapedate": "2026-04-11",
  "Num": [
    "057/2007"
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  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Basel-Land Steuergericht 06.07.2007 057/2007"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Bâle-Campagne Steuergericht 06.07.2007 057/2007"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Basilea Campagna Steuergericht 06.07.2007 057/2007"
    }
  ],
  "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": "Das Steuerrecht kennt einen eigenständigen Begriff des Wohnsitzes welcher sich massgeblich nach dem Mittelpunkt der Lebensinteressen richtet. Der Mittelpunkt der Lebensinteressen bestimmt sich nach der Gesamtheit der objektiven äusseren und tatsächlichen Umstände. Er ist nicht abhängig von der polizeilichen Anbzw. Abmeldung bzw. der Hinterlegung der Schriften."
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