{
  "Signatur": "BL_SG_001",
  "Spider": "BL_Gerichte",
  "Sprache": "de",
  "Datum": "2008-07-11",
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  "Num": [
    "064/2008"
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  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Basel-Land Steuergericht 11.07.2008 064/2008"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Bâle-Campagne Steuergericht 11.07.2008 064/2008"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Basilea Campagna Steuergericht 11.07.2008 064/2008"
    }
  ],
  "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": "Mehrkosten für auswärtige Verpflegung bilden nach den Steuergesetzen von Bund und Kantonen aufgrund ausdrücklicher Regelungen abziehbare Berufsauslagen. Der Umfang dieser Erwerbsunkosten wird gemäss dem kantonalen Steuergesetz in § 29 StG durch den Regierungsrat näher geregelt. In § 3 Abs. 1 lit. b VO zum StG wird eine Differenzierung in Form eines neuen Kriteriums vorgenommen, welche im Steuergesetz in § 29 Abs. 1 lit. a StG und somit auf Gesetzesebene nicht vorgesehen ist."
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