{
  "Signatur": "BL_SG_001",
  "Spider": "BL_Gerichte",
  "Sprache": "de",
  "Datum": "2005-08-19",
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  "Num": [
    "106/2005"
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    {
      "Sprachen": [
        "de"
      ],
      "Text": "Basel-Land Steuergericht 19.08.2005 106/2005"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Bâle-Campagne Steuergericht 19.08.2005 106/2005"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Basilea Campagna Steuergericht 19.08.2005 106/2005"
    }
  ],
  "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": "Der Steuerpflichtige kann die Förderbeiträge für Sonnenkollektoranlagen und Gebäude mit niedrigem Heizenergiebedarf/vorbildlichen Haustechnikanlagen erfolgsneutral behandeln, in dem er sie nicht als Einnahmen ansetzt. Er muss jedoch gleichzeitig die Anschaffungs- oder Herstellungskosten der mit Hilfe der Förderbeiträge angeschafften oder hergestellten Anlagegüter entsprechend niedriger ansetzen, was bei Vermögenswerten im Geschäftsvermögen zu geringeren Abschreibungen und bei Geschäfts- und"
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