{
  "Signatur": "BL_SG_001",
  "Spider": "BL_Gerichte",
  "Sprache": "de",
  "Datum": "2005-08-19",
  "HTML": {
    "Datei": "BL_Gerichte/BL_SG_001_102-2005_2005-08-19.html",
    "URL": "https://bl.swisslex.ch/api/doc/getAsset?id=4418eb03-0936-4897-bc0b-67b75b60fce9&lang=de&queryLang=De&source=hitlist-search&transactionId=245051070",
    "Checksum": "d62ec47a2f41912e611c94a082847a43"
  },
  "Scrapedate": "2026-04-11",
  "Num": [
    "102/2005"
  ],
  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Basel-Land Steuergericht 19.08.2005 102/2005"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Bâle-Campagne Steuergericht 19.08.2005 102/2005"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Basilea Campagna Steuergericht 19.08.2005 102/2005"
    }
  ],
  "Meta": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Basel-Land Steuergericht "
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Bâle-Campagne Steuergericht "
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Basilea Campagna Steuergericht "
    }
  ],
  "Abstract": [
    {
      "Sprachen": [
        "de",
        "fr",
        "it"
      ],
      "Text": "Die Kosten für die Benützung des Autos können nicht abgezogen werden, da die Fahrtzeit von der Wohnstätte zur Arbeitsstätte und zurück weniger als 2 1/2 Stunden beträgt. \r Die Aufwendungen einer Steuerpflichtigen zur Betriebswirtschafterin HF stellen vorliegend abziehbare Weiterbildungskosten dar."
    }
  ],
  "ScrapyJob": "446973/44/2337",
  "Zeit UTC": "11.04.2026 03:24:45",
  "Checksum": "f08942812d09b1bef5782c426da14706",
  "Chunktime": "14.04.2026 09:44:08",
  "Chunks": [
    {
      "id": "BL/SG/001/102-2005_2005-08-19_C0001",
      "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/102-2005_2005-08-19_C0001.json",
      "offset": 0,
      "len": 5162,
      "MicroChunks": [
        {
          "id": "BL/SG/001/102-2005_2005-08-19_MC00001",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/102-2005_2005-08-19_MC00001.txt",
          "offset": 0,
          "len": 676
        },
        {
          "id": "BL/SG/001/102-2005_2005-08-19_MC00002",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/102-2005_2005-08-19_MC00002.txt",
          "offset": 470,
          "len": 638
        },
        {
          "id": "BL/SG/001/102-2005_2005-08-19_MC00003",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/102-2005_2005-08-19_MC00003.txt",
          "offset": 1034,
          "len": 658
        },
        {
          "id": "BL/SG/001/102-2005_2005-08-19_MC00004",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/102-2005_2005-08-19_MC00004.txt",
          "offset": 1595,
          "len": 601
        },
        {
          "id": "BL/SG/001/102-2005_2005-08-19_MC00005",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/102-2005_2005-08-19_MC00005.txt",
          "offset": 1749,
          "len": 645
        },
        {
          "id": "BL/SG/001/102-2005_2005-08-19_MC00006",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/102-2005_2005-08-19_MC00006.txt",
          "offset": 2325,
          "len": 635
        },
        {
          "id": "BL/SG/001/102-2005_2005-08-19_MC00007",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/102-2005_2005-08-19_MC00007.txt",
          "offset": 2592,
          "len": 523
        },
        {
          "id": "BL/SG/001/102-2005_2005-08-19_MC00008",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/102-2005_2005-08-19_MC00008.txt",
          "offset": 3112,
          "len": 615
        },
        {
          "id": "BL/SG/001/102-2005_2005-08-19_MC00009",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/102-2005_2005-08-19_MC00009.txt",
          "offset": 3530,
          "len": 610
        },
        {
          "id": "BL/SG/001/102-2005_2005-08-19_MC00010",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/102-2005_2005-08-19_MC00010.txt",
          "offset": 3971,
          "len": 610
        },
        {
          "id": "BL/SG/001/102-2005_2005-08-19_MC00011",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/102-2005_2005-08-19_MC00011.txt",
          "offset": 4353,
          "len": 534
        },
        {
          "id": "BL/SG/001/102-2005_2005-08-19_MC00012",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/102-2005_2005-08-19_MC00012.txt",
          "offset": 4860,
          "len": 473
        }
      ]
    },
    {
      "id": "BL/SG/001/102-2005_2005-08-19_C0002",
      "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/102-2005_2005-08-19_C0002.json",
      "offset": 5162,
      "len": 5372,
      "MicroChunks": [
        {
          "id": "BL/SG/001/102-2005_2005-08-19_MC00012",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/102-2005_2005-08-19_MC00012.txt",
          "offset": 4860,
          "len": 473
        },
        {
          "id": "BL/SG/001/102-2005_2005-08-19_MC00013",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/102-2005_2005-08-19_MC00013.txt",
          "offset": 5166,
          "len": 628
        },
        {
          "id": "BL/SG/001/102-2005_2005-08-19_MC00014",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/102-2005_2005-08-19_MC00014.txt",
          "offset": 5709,
          "len": 359
        },
        {
          "id": "BL/SG/001/102-2005_2005-08-19_MC00015",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/102-2005_2005-08-19_MC00015.txt",
          "offset": 5974,
          "len": 556
        },
        {
          "id": "BL/SG/001/102-2005_2005-08-19_MC00016",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/102-2005_2005-08-19_MC00016.txt",
          "offset": 6068,
          "len": 611
        },
        {
          "id": "BL/SG/001/102-2005_2005-08-19_MC00017",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/102-2005_2005-08-19_MC00017.txt",
          "offset": 6530,
          "len": 446
        },
        {
          "id": "BL/SG/001/102-2005_2005-08-19_MC00018",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/102-2005_2005-08-19_MC00018.txt",
          "offset": 6892,
          "len": 511
        },
        {
          "id": "BL/SG/001/102-2005_2005-08-19_MC00019",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/102-2005_2005-08-19_MC00019.txt",
          "offset": 7391,
          "len": 682
        },
        {
          "id": "BL/SG/001/102-2005_2005-08-19_MC00020",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/102-2005_2005-08-19_MC00020.txt",
          "offset": 7997,
          "len": 626
        },
        {
          "id": "BL/SG/001/102-2005_2005-08-19_MC00021",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/102-2005_2005-08-19_MC00021.txt",
          "offset": 8424,
          "len": 647
        },
        {
          "id": "BL/SG/001/102-2005_2005-08-19_MC00022",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/102-2005_2005-08-19_MC00022.txt",
          "offset": 8628,
          "len": 650
        },
        {
          "id": "BL/SG/001/102-2005_2005-08-19_MC00023",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/102-2005_2005-08-19_MC00023.txt",
          "offset": 9224,
          "len": 661
        },
        {
          "id": "BL/SG/001/102-2005_2005-08-19_MC00024",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/102-2005_2005-08-19_MC00024.txt",
          "offset": 9698,
          "len": 695
        },
        {
          "id": "BL/SG/001/102-2005_2005-08-19_MC00025",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/102-2005_2005-08-19_MC00025.txt",
          "offset": 10348,
          "len": 535
        }
      ]
    },
    {
      "id": "BL/SG/001/102-2005_2005-08-19_C0003",
      "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/102-2005_2005-08-19_C0003.json",
      "offset": 10534,
      "len": 3563,
      "MicroChunks": [
        {
          "id": "BL/SG/001/102-2005_2005-08-19_MC00025",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/102-2005_2005-08-19_MC00025.txt",
          "offset": 10348,
          "len": 535
        },
        {
          "id": "BL/SG/001/102-2005_2005-08-19_MC00026",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/102-2005_2005-08-19_MC00026.txt",
          "offset": 10535,
          "len": 599
        },
        {
          "id": "BL/SG/001/102-2005_2005-08-19_MC00027",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/102-2005_2005-08-19_MC00027.txt",
          "offset": 11057,
          "len": 626
        },
        {
          "id": "BL/SG/001/102-2005_2005-08-19_MC00028",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/102-2005_2005-08-19_MC00028.txt",
          "offset": 11636,
          "len": 685
        },
        {
          "id": "BL/SG/001/102-2005_2005-08-19_MC00029",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/102-2005_2005-08-19_MC00029.txt",
          "offset": 11913,
          "len": 562
        },
        {
          "id": "BL/SG/001/102-2005_2005-08-19_MC00030",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/102-2005_2005-08-19_MC00030.txt",
          "offset": 12326,
          "len": 649
        },
        {
          "id": "BL/SG/001/102-2005_2005-08-19_MC00031",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/102-2005_2005-08-19_MC00031.txt",
          "offset": 12837,
          "len": 576
        },
        {
          "id": "BL/SG/001/102-2005_2005-08-19_MC00032",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/102-2005_2005-08-19_MC00032.txt",
          "offset": 13121,
          "len": 626
        },
        {
          "id": "BL/SG/001/102-2005_2005-08-19_MC00033",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/102-2005_2005-08-19_MC00033.txt",
          "offset": 13413,
          "len": 684
        }
      ]
    }
  ]
}