{
  "Signatur": "BL_SG_001",
  "Spider": "BL_Gerichte",
  "Sprache": "de",
  "Datum": "2005-08-19",
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  "Scrapedate": "2026-04-11",
  "Num": [
    "101/2005"
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  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Basel-Land Steuergericht 19.08.2005 101/2005"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Bâle-Campagne Steuergericht 19.08.2005 101/2005"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Basilea Campagna Steuergericht 19.08.2005 101/2005"
    }
  ],
  "Meta": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Basel-Land Steuergericht "
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Bâle-Campagne Steuergericht "
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Basilea Campagna Steuergericht "
    }
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  "Abstract": [
    {
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        "de",
        "fr",
        "it"
      ],
      "Text": "Unterhaltsbeiträge an erwachsene Kinder können nicht von den steuerbaren Einkünften abgezogen werden. Ob die Bestimmung von Art. 33 Abs. 1 lit. c DBG, welche nur einen Abzug von Unterhaltsbeiträgen an einen Elternteil für die unter dessen elterlicher Gewalt stehenden Kinder, jedoch nicht solche an erwachsene Kinder zulässt, den in Art. 8 BV verankerten Grundsatz der Rechtsgleichheit verletzt, kann das Steuergericht nicht überprüfen, da gemäss Art."
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