{
  "Signatur": "BL_SG_001",
  "Spider": "BL_Gerichte",
  "Sprache": "de",
  "Datum": "2002-12-06",
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  "Num": [
    "101/2002"
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  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Basel-Land Steuergericht 06.12.2002 101/2002"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Bâle-Campagne Steuergericht 06.12.2002 101/2002"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Basilea Campagna Steuergericht 06.12.2002 101/2002"
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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": "Das Steuergericht stellt fest, dass die gegenwärtige Besteuerung von MieterInnen und WohneigentümerInnen nach dem basellandschaftliche Steuergesetz gegen das in Art. 8 BV statuierte Gleichbehandlungsgebot verstösst und insofern verfassungswidrig ist. Eine richterliche Normenkorrektur lehnt es jedoch ab, da dem Gesetzgeber nicht vorgegriffen werden kann und eine Regelung von derartiger Tragweite dem formellen Gesetzgebungsverfahren vorzubehalten ist; insoweit hat die Einzelfallgerechtigkeit"
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