{
  "Signatur": "BL_SG_001",
  "Spider": "BL_Gerichte",
  "Sprache": "de",
  "Datum": "2007-10-26",
  "HTML": {
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  "Num": [
    "079/2007"
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  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Basel-Land Steuergericht 26.10.2007 079/2007"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Bâle-Campagne Steuergericht 26.10.2007 079/2007"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Basilea Campagna Steuergericht 26.10.2007 079/2007"
    }
  ],
  "Meta": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Basel-Land Steuergericht "
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Bâle-Campagne Steuergericht "
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Basilea Campagna Steuergericht "
    }
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  "Abstract": [
    {
      "Sprachen": [
        "de",
        "fr",
        "it"
      ],
      "Text": "Gemäss der bundesgerichtlichen Praxis ist ein Steuerpflichtiger dann als selbständiger Liegenschaftshändler zu qualifizieren, wenn er An- und Verkäufe von Liegenschaften nicht nur im Rahmen der privaten Vermögensverwaltung bei sich zufällig bietender Gelegenheit tätigt, sondern wenn er dies systematisch und mit der Absicht der Gewinnerzielung tut, d.h. wenn er eine Tätigkeit entfaltet, die in ihrer Gesamtheit auf Erwerb gerichtet ist."
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