{
  "Signatur": "BL_SG_001",
  "Spider": "BL_Gerichte",
  "Sprache": "de",
  "Datum": "2007-08-17",
  "HTML": {
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  "Scrapedate": "2026-04-11",
  "Num": [
    "065/2007"
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  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Basel-Land Steuergericht 17.08.2007 065/2007"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Bâle-Campagne Steuergericht 17.08.2007 065/2007"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Basilea Campagna Steuergericht 17.08.2007 065/2007"
    }
  ],
  "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": "Gemäss Art. 29 Abs. 2 VStG ist der Rückerstattungsantrag eines Verrechnungssteueranspruchs frühestens nach Ablauf des Kalenderjahres, in dem die steuerbare Leistung fällig geworden ist zu stellen. Eine vorzeitige Rückerstattung nach Art. 29 Abs. 3 VStG ist möglich, wenn wichtige Gründe vorliegen. Der Gesetzgeber selbst nennt als solche das vorzeitige Aufhören der Steuerpflicht infolge Wegreise ins Ausland, die Heirat, den Tod, die Auflösung einer juristischen Person, den Konkurs u. dgl."
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