{
  "Signatur": "BL_SG_001",
  "Spider": "BL_Gerichte",
  "Sprache": "de",
  "Datum": "2007-10-26",
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  "Num": [
    "078/2007"
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  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Basel-Land Steuergericht 26.10.2007 078/2007"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Bâle-Campagne Steuergericht 26.10.2007 078/2007"
    },
    {
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        "it"
      ],
      "Text": "Basilea Campagna Steuergericht 26.10.2007 078/2007"
    }
  ],
  "Meta": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Basel-Land Steuergericht "
    },
    {
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        "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 neuerer Rechtsprechung des Bundesgerichts ist der Abzug für Unterhaltszahlungen aufgrund des Gesetzeswortlauts auch bei unverheirateten Eltern mit gemeinsamem Haushalt zu gewähren, sofern keine gemeinsame elterliche Sorge über das Kind besteht. Die Abzugsfähigkeit gilt jedoch nur für Alimente, welche familienrechtlich geschuldet sind, also in einem gerichtlichen Urteil oder in einer von der Vormundschaftsbehörde genehmigten Vereinbarung festgelegt worden sind."
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