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  "Spider": "BL_Gerichte",
  "Sprache": "de",
  "Datum": "2003-03-07",
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    {
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        "de"
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      "Text": "Basel-Land Steuergericht 07.03.2003 10/2003"
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        "fr"
      ],
      "Text": "Bâle-Campagne Steuergericht 07.03.2003 10/2003"
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        "it"
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      "Text": "Basilea Campagna Steuergericht 07.03.2003 10/2003"
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    {
      "Sprachen": [
        "de"
      ],
      "Text": "Basel-Land Steuergericht "
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    {
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        "fr"
      ],
      "Text": "Bâle-Campagne Steuergericht "
    },
    {
      "Sprachen": [
        "it"
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      "Text": "Basilea Campagna Steuergericht "
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  "Abstract": [
    {
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        "de",
        "fr",
        "it"
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      "Text": "Der Umstand, dass die zu bezahlende Vermögenssteuer etwa gleich hoch ist wie die Erträge aus dem Vermögen, stellt dann keine unzulässige konfiskatorische Besteuerung dar, wenn der Eigentümer freiwillig auf einen genügenden Ertrag, etwa mit Rücksicht auf familiäre Beziehungen, verzichtet, oder weil er hofft, bei späterer Veräusserung des Vermögensobjektes einen den Vermögensertrag weit übersteigenden Kapitalgewinn zu erzielen."
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