{
  "Signatur": "BL_SG_001",
  "Spider": "BL_Gerichte",
  "Sprache": "de",
  "Datum": "2007-12-14",
  "HTML": {
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  "Num": [
    "104/2007"
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  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Basel-Land Steuergericht 14.12.2007 104/2007"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Bâle-Campagne Steuergericht 14.12.2007 104/2007"
    },
    {
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        "it"
      ],
      "Text": "Basilea Campagna Steuergericht 14.12.2007 104/2007"
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  ],
  "Meta": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Basel-Land Steuergericht "
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Bâle-Campagne Steuergericht "
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Basilea Campagna Steuergericht "
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  "Abstract": [
    {
      "Sprachen": [
        "de",
        "fr",
        "it"
      ],
      "Text": "Liegt ein mangelhaft begründeter Einsprache-Entscheid vor, und wird in der Folge eine Verletzung des rechtlichen Gehörs festgestellt, ist der angefochtene Hoheitsakt aufzuheben. Der Anspruch auf rechtliches Gehör leitet sich u.a. aus Art. 29 BV, aus Art. 6 Abs. 1 EMRK und im Falle des kantonalen Steuerrechts § 123 Abs. 3 StG ab. In diesem Sinne gilt die Begründungspflicht nicht nur für die Gerichte sondern auch für die Verwaltungsbehörden."
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