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  "Signatur": "BL_SG_001",
  "Spider": "BL_Gerichte",
  "Sprache": "de",
  "Datum": "2008-09-26",
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  "Num": [
    "104/2008"
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    {
      "Sprachen": [
        "de"
      ],
      "Text": "Basel-Land Steuergericht 26.09.2008 104/2008"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Bâle-Campagne Steuergericht 26.09.2008 104/2008"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Basilea Campagna Steuergericht 26.09.2008 104/2008"
    }
  ],
  "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": "Die Selbstnutzung einer Liegenschaft ist grundsätzlich nicht abhängig von der tatsächlichen zeitlichen Nutzung eines Gebäudes. Es genügt, wenn dem Steuerpflichtigen die Liegenschaft zur Verfügung steht. \r Die Praxis dehnt den Begriff der Eigennutzung auch auf andere Liegenschaften und Wohnungen aus. Insbesondere werden auch die vom Eigentümer nur zeitweise bewohnten zusätzlichen Wohnungen (Zweit- bzw. Nebenwohnungen, Ferien- und Wochenendhäuser usw.) der Eigenmietwertbesteuerung unterworfen."
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