{ "Signatur": "BL_SG_001", "Spider": "BL_Gerichte", "Sprache": "de", "Datum": "2005-08-19", "HTML": { "Datei": "BL_Gerichte/BL_SG_001_105-2005_2005-08-19.html", "URL": "https://bl.swisslex.ch/api/doc/getAsset?id=c56745a0-8aba-4761-9724-e4724d99c2a5&lang=de&queryLang=De&source=hitlist-search&transactionId=245051070", "Checksum": "85445edf5812966d17422da3e489fc9e" }, "Scrapedate": "2026-04-11", "Num": [ "105/2005" ], "Kopfzeile": [ { "Sprachen": [ "de" ], "Text": "Basel-Land Steuergericht 19.08.2005 105/2005" }, { "Sprachen": [ "fr" ], "Text": "Bâle-Campagne Steuergericht 19.08.2005 105/2005" }, { "Sprachen": [ "it" ], "Text": "Basilea Campagna Steuergericht 19.08.2005 105/2005" } ], "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": "Der Steuerpflichtige kann die Förderbeiträge für Sonnenkollektoranlagen und Gebäude mit niedrigem Heizenergiebedarf/vorbildlichen Haustechnikanlagen erfolgsneutral behandeln, in dem er sie nicht als Einnahmen ansetzt. 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