{
  "Signatur": "BL_SG_001",
  "Spider": "BL_Gerichte",
  "Sprache": "de",
  "Datum": "2008-09-26",
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  "Num": [
    "101/2008"
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    {
      "Sprachen": [
        "de"
      ],
      "Text": "Basel-Land Steuergericht 26.09.2008 101/2008"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Bâle-Campagne Steuergericht 26.09.2008 101/2008"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Basilea Campagna Steuergericht 26.09.2008 101/2008"
    }
  ],
  "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": "Zu den Berufsunkosten gehören die Anschaffungen von Gegenständen und Einrichtungen, auf die ein Steuerpflichtiger für die Ausübung seines Berufs angewiesen ist. Besitzt ein Musiklehrer mehrere verschiedene Tasteninstrumente, ist darin neben deren Notwendigkeit zur Berufsausübung, auch eine Sammlerleidenschaft zu sehen. Die Amortisationskosten sind deshalb unter Berücksichtigung des Einzelfalles festzusetzen, können jedoch nicht vollumfänglich zum Abzug zugelassen werden."
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