{
  "Signatur": "BL_SG_001",
  "Spider": "BL_Gerichte",
  "Sprache": "de",
  "Datum": "2005-08-19",
  "HTML": {
    "Datei": "BL_Gerichte/BL_SG_001_103-2005_2005-08-19.html",
    "URL": "https://bl.swisslex.ch/api/doc/getAsset?id=6464f3aa-3aca-4cb3-939a-6414bbe0ad16&lang=de&queryLang=De&source=hitlist-search&transactionId=245051070",
    "Checksum": "a92323d3e5679407f481c1d09d61a45a"
  },
  "PDF": {
    "Datei": "BL_Gerichte/BL_SG_001_103-2005_2005-08-19.pdf",
    "URL": "https://bl.swisslex.ch/api/Content/GetFacsimile?facsimileGuid=94bfa459-b745-46f4-91fb-60a08a4fc07f",
    "Checksum": "fcc1d25db51c3e1fc39f57f53465c74a"
  },
  "Scrapedate": "2026-04-11",
  "Num": [
    "103/2005"
  ],
  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Basel-Land Steuergericht 19.08.2005 103/2005"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Bâle-Campagne Steuergericht 19.08.2005 103/2005"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Basilea Campagna Steuergericht 19.08.2005 103/2005"
    }
  ],
  "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 03:24:57",
  "Checksum": "e2220138715a1f4c812b417d0e202099",
  "Chunktime": "14.04.2026 09:44:08",
  "Chunks": [
    {
      "id": "BL/SG/001/103-2005_2005-08-19_C0001",
      "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/103-2005_2005-08-19_C0001.json",
      "offset": 0,
      "len": 5262,
      "MicroChunks": [
        {
          "id": "BL/SG/001/103-2005_2005-08-19_MC00001",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/103-2005_2005-08-19_MC00001.txt",
          "offset": 0,
          "len": 684
        },
        {
          "id": "BL/SG/001/103-2005_2005-08-19_MC00002",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/103-2005_2005-08-19_MC00002.txt",
          "offset": 471,
          "len": 654
        },
        {
          "id": "BL/SG/001/103-2005_2005-08-19_MC00003",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/103-2005_2005-08-19_MC00003.txt",
          "offset": 1051,
          "len": 602
        },
        {
          "id": "BL/SG/001/103-2005_2005-08-19_MC00004",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/103-2005_2005-08-19_MC00004.txt",
          "offset": 1626,
          "len": 541
        },
        {
          "id": "BL/SG/001/103-2005_2005-08-19_MC00005",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/103-2005_2005-08-19_MC00005.txt",
          "offset": 2122,
          "len": 572
        },
        {
          "id": "BL/SG/001/103-2005_2005-08-19_MC00006",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/103-2005_2005-08-19_MC00006.txt",
          "offset": 2326,
          "len": 523
        },
        {
          "id": "BL/SG/001/103-2005_2005-08-19_MC00007",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/103-2005_2005-08-19_MC00007.txt",
          "offset": 2846,
          "len": 685
        },
        {
          "id": "BL/SG/001/103-2005_2005-08-19_MC00008",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/103-2005_2005-08-19_MC00008.txt",
          "offset": 3250,
          "len": 540
        },
        {
          "id": "BL/SG/001/103-2005_2005-08-19_MC00009",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/103-2005_2005-08-19_MC00009.txt",
          "offset": 3614,
          "len": 623
        },
        {
          "id": "BL/SG/001/103-2005_2005-08-19_MC00010",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/103-2005_2005-08-19_MC00010.txt",
          "offset": 4010,
          "len": 670
        },
        {
          "id": "BL/SG/001/103-2005_2005-08-19_MC00011",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/103-2005_2005-08-19_MC00011.txt",
          "offset": 4645,
          "len": 618
        },
        {
          "id": "BL/SG/001/103-2005_2005-08-19_MC00012",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/103-2005_2005-08-19_MC00012.txt",
          "offset": 4887,
          "len": 692
        }
      ]
    },
    {
      "id": "BL/SG/001/103-2005_2005-08-19_C0002",
      "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/103-2005_2005-08-19_C0002.json",
      "offset": 5262,
      "len": 4817,
      "MicroChunks": [
        {
          "id": "BL/SG/001/103-2005_2005-08-19_MC00012",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/103-2005_2005-08-19_MC00012.txt",
          "offset": 4887,
          "len": 692
        },
        {
          "id": "BL/SG/001/103-2005_2005-08-19_MC00013",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/103-2005_2005-08-19_MC00013.txt",
          "offset": 5564,
          "len": 666
        },
        {
          "id": "BL/SG/001/103-2005_2005-08-19_MC00014",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/103-2005_2005-08-19_MC00014.txt",
          "offset": 6081,
          "len": 446
        },
        {
          "id": "BL/SG/001/103-2005_2005-08-19_MC00015",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/103-2005_2005-08-19_MC00015.txt",
          "offset": 6443,
          "len": 511
        },
        {
          "id": "BL/SG/001/103-2005_2005-08-19_MC00016",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/103-2005_2005-08-19_MC00016.txt",
          "offset": 6942,
          "len": 666
        },
        {
          "id": "BL/SG/001/103-2005_2005-08-19_MC00017",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/103-2005_2005-08-19_MC00017.txt",
          "offset": 7532,
          "len": 629
        },
        {
          "id": "BL/SG/001/103-2005_2005-08-19_MC00018",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/103-2005_2005-08-19_MC00018.txt",
          "offset": 7962,
          "len": 647
        },
        {
          "id": "BL/SG/001/103-2005_2005-08-19_MC00019",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/103-2005_2005-08-19_MC00019.txt",
          "offset": 8166,
          "len": 657
        },
        {
          "id": "BL/SG/001/103-2005_2005-08-19_MC00020",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/103-2005_2005-08-19_MC00020.txt",
          "offset": 8762,
          "len": 668
        },
        {
          "id": "BL/SG/001/103-2005_2005-08-19_MC00021",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/103-2005_2005-08-19_MC00021.txt",
          "offset": 9243,
          "len": 695
        },
        {
          "id": "BL/SG/001/103-2005_2005-08-19_MC00022",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/103-2005_2005-08-19_MC00022.txt",
          "offset": 9893,
          "len": 535
        }
      ]
    },
    {
      "id": "BL/SG/001/103-2005_2005-08-19_C0003",
      "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/103-2005_2005-08-19_C0003.json",
      "offset": 10079,
      "len": 3609,
      "MicroChunks": [
        {
          "id": "BL/SG/001/103-2005_2005-08-19_MC00022",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/103-2005_2005-08-19_MC00022.txt",
          "offset": 9893,
          "len": 535
        },
        {
          "id": "BL/SG/001/103-2005_2005-08-19_MC00023",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/103-2005_2005-08-19_MC00023.txt",
          "offset": 10080,
          "len": 606
        },
        {
          "id": "BL/SG/001/103-2005_2005-08-19_MC00024",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/103-2005_2005-08-19_MC00024.txt",
          "offset": 10609,
          "len": 640
        },
        {
          "id": "BL/SG/001/103-2005_2005-08-19_MC00025",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/103-2005_2005-08-19_MC00025.txt",
          "offset": 11202,
          "len": 699
        },
        {
          "id": "BL/SG/001/103-2005_2005-08-19_MC00026",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/103-2005_2005-08-19_MC00026.txt",
          "offset": 11486,
          "len": 569
        },
        {
          "id": "BL/SG/001/103-2005_2005-08-19_MC00027",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/103-2005_2005-08-19_MC00027.txt",
          "offset": 11906,
          "len": 649
        },
        {
          "id": "BL/SG/001/103-2005_2005-08-19_MC00028",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/103-2005_2005-08-19_MC00028.txt",
          "offset": 12417,
          "len": 576
        },
        {
          "id": "BL/SG/001/103-2005_2005-08-19_MC00029",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/103-2005_2005-08-19_MC00029.txt",
          "offset": 12701,
          "len": 626
        },
        {
          "id": "BL/SG/001/103-2005_2005-08-19_MC00030",
          "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/103-2005_2005-08-19_MC00030.txt",
          "offset": 12993,
          "len": 695
        }
      ]
    }
  ]
}