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  "Spider": "BL_Gerichte",
  "Sprache": "de",
  "Datum": "2003-10-10",
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  "Num": [
    "104/2003"
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    {
      "Sprachen": [
        "de"
      ],
      "Text": "Basel-Land Steuergericht 10.10.2003 104/2003"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Bâle-Campagne Steuergericht 10.10.2003 104/2003"
    },
    {
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        "it"
      ],
      "Text": "Basilea Campagna Steuergericht 10.10.2003 104/2003"
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  ],
  "Meta": [
    {
      "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": "Die dem Steuerpflichtigen in den Jahren 1992 bis 1994 zugeteilten Optionen waren im Zuteilungszeitpunkt nicht steuerbar, da sie unverkäuflich waren (E. 2). \r Die Ausübung dieser Optionen im Jahr 2000 unterliegt der Besteuerung als ausserordentliches Einkommen, da der Steuerpflichtige in den Jahren 1997 bis 1999 über kein steuerbares Einkommen aus Mitarbeiteroptionen verfügte und das Einkommen aus den im Jahr 2000 ausgeübten Optionen somit nicht als regelmässig fliessender Bestandteil seines"
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