{
  "Signatur": "BL_SG_001",
  "Spider": "BL_Gerichte",
  "Sprache": "de",
  "Datum": "2006-08-18",
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  "Num": [
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    {
      "Sprachen": [
        "de"
      ],
      "Text": "Basel-Land Steuergericht 18.08.2006 101/2006"
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    {
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        "fr"
      ],
      "Text": "Bâle-Campagne Steuergericht 18.08.2006 101/2006"
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        "it"
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      "Text": "Basilea Campagna Steuergericht 18.08.2006 101/2006"
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    {
      "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": "Praxisgemäss erfolgt im Kanton Basel-Landschaft eine anteilmässige Rückerstattung der abgezogenen Steuer über eine Tarifkorrektur, wenn der Quellensteuerpflichtige nachweist, dass er Schuldzinsen, Alimente und Beiträge an die gebundene Selbstvorsorge (Säule 3a) zu bezahlen hat. \r Die direkte Zustellung einer Veranlagungsverfügung oder eines Einsprache-Entscheides ins Ausland ist mangels eines Abkommens im Bereich des Steuerrechts völkerrechtswidrig."
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