{
  "Signatur": "BL_SG_001",
  "Spider": "BL_Gerichte",
  "Sprache": "de",
  "Datum": "2002-12-06",
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  "Scrapedate": "2026-04-11",
  "Num": [
    "100/2002"
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  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Basel-Land Steuergericht 06.12.2002 100/2002"
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    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Bâle-Campagne Steuergericht 06.12.2002 100/2002"
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    {
      "Sprachen": [
        "it"
      ],
      "Text": "Basilea Campagna Steuergericht 06.12.2002 100/2002"
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  ],
  "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": "Eine provisorische Wehrpflichtersatz-Veranlagungsverfügung kann weder in Teilen noch insgesamt in Rechtskraft erwachsen. Folglich ist sowohl eine provisorische als auch eine definitive Veranlagung vollumfänglich anfechtbar, weil für die Einschränkung des Rechtsmittels eine gesetzliche Grundlage bzw. eine höchstrichterlich anerkannte Praxis fehlt."
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