{
  "Signatur": "BL_SG_001",
  "Spider": "BL_Gerichte",
  "Sprache": "de",
  "Datum": "2006-08-11",
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  "Num": [
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    {
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        "de"
      ],
      "Text": "Basel-Land Steuergericht 11.08.2006 085/2006"
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    {
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        "fr"
      ],
      "Text": "Bâle-Campagne Steuergericht 11.08.2006 085/2006"
    },
    {
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        "it"
      ],
      "Text": "Basilea Campagna Steuergericht 11.08.2006 085/2006"
    }
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  "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": "Ein Steuerpflichtiger wird von Amtes wegen eingeschätzt, wenn er nicht innerhalb der festgesetzten Nachfrist oder nach der Chargé-Mahnung die Steuererklärung einreicht oder vervollständigt. Die Wiederherstellung der Frist und die Wiedereinsetzung in den vorherigen Stand kann auf Gesuch hin dann gewährt werden, wenn der Gesuchsteller nachweist, dass die rechtzeitige Ergreifung des Rechtsmittels infolge unabwendbarer, unverschuldeter Hindernisse nicht möglich war."
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