{
  "Signatur": "BL_SG_001",
  "Spider": "BL_Gerichte",
  "Sprache": "de",
  "Datum": "2007-08-17",
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  "Scrapedate": "2026-04-11",
  "Num": [
    "070/2007"
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  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Basel-Land Steuergericht 17.08.2007 070/2007"
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        "fr"
      ],
      "Text": "Bâle-Campagne Steuergericht 17.08.2007 070/2007"
    },
    {
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        "it"
      ],
      "Text": "Basilea Campagna Steuergericht 17.08.2007 070/2007"
    }
  ],
  "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": "Ob der Werklohn der Besteuerung nach § 81 Abs. 1 StG unterliegt, ist im Einzelfall stets nach der Gesamtheit der Umstände zu beurteilen. Dies muss anhand des Inhalts der massgeblichen Verträge respektive des sich daraus ergebenden Parteiwillens der Vertragspartner ermittelt werden. Durch die Eintragung im Grundbuch entsteht das Stockwerkeigentum vor der Fertigstellung der Baute."
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