{
  "Signatur": "BL_SG_001",
  "Spider": "BL_Gerichte",
  "Sprache": "de",
  "Datum": "2001-07-06",
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  "Scrapedate": "2026-04-11",
  "Num": [
    "103/2001"
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    {
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        "de"
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      "Text": "Basel-Land Steuergericht 06.07.2001 103/2001"
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        "fr"
      ],
      "Text": "Bâle-Campagne Steuergericht 06.07.2001 103/2001"
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    {
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        "it"
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      "Text": "Basilea Campagna Steuergericht 06.07.2001 103/2001"
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    {
      "Sprachen": [
        "de"
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      "Text": "Basel-Land Steuergericht "
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        "fr"
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      "Text": "Bâle-Campagne Steuergericht "
    },
    {
      "Sprachen": [
        "it"
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      "Text": "Basilea Campagna Steuergericht "
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  "Abstract": [
    {
      "Sprachen": [
        "de",
        "fr",
        "it"
      ],
      "Text": "Bezieht sich der Kaufvertrag nur auf das Bauland und wird zusätzlich ein Werkvertrag über die Errichtung einer schlüsselfertigen Baute durch den Verkäufer abgeschlossen, so wird die Handänderungssteuer vom Preis für das Land und das Gebäude berechnet, wenn Kauf- und Werkvertrag ein einheitliches Ganzes bilden."
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