{ "Signatur": "BL_SG_001", "Spider": "BL_Gerichte", "Sprache": "de", "Datum": "2006-09-22", "HTML": { "Datei": "BL_Gerichte/BL_SG_001_109-2006_2006-09-22.html", "URL": "https://bl.swisslex.ch/api/doc/getAsset?id=aebb32d9-80fb-417a-b16a-4825ac8e2819&lang=de&queryLang=De&source=hitlist-search&transactionId=245051054", "Checksum": "3c9de714de4983a81e079fd8a31297d3" }, "PDF": { "Datei": "BL_Gerichte/BL_SG_001_109-2006_2006-09-22.pdf", "URL": "https://bl.swisslex.ch/api/Content/GetFacsimile?facsimileGuid=60ada44e-119a-42d9-884d-e137a7629dd4", "Checksum": "1744874be491b9a41af35fd45024b643" }, "Scrapedate": "2026-04-11", "Num": [ "109/2006" ], "Kopfzeile": [ { "Sprachen": [ "de" ], "Text": "Basel-Land Steuergericht 22.09.2006 109/2006" }, { "Sprachen": [ "fr" ], "Text": "Bâle-Campagne Steuergericht 22.09.2006 109/2006" }, { "Sprachen": [ "it" ], "Text": "Basilea Campagna Steuergericht 22.09.2006 109/2006" } ], "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": "Freiwillige Zuwendungen an juristische Personen sind abzugsfähig, sofern eine juristische Person nach dem Recht eines anderen Kantons oder des Bundes aufgrund öffentlicher oder gemeinnütziger Zwecksetzung steuerbefreit ist. 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