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  "Signatur": "BL_SG_001",
  "Spider": "BL_Gerichte",
  "Sprache": "de",
  "Datum": "2003-03-07",
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  "Num": [
    "11/2003"
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    {
      "Sprachen": [
        "de"
      ],
      "Text": "Basel-Land Steuergericht 07.03.2003 11/2003"
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    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Bâle-Campagne Steuergericht 07.03.2003 11/2003"
    },
    {
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        "it"
      ],
      "Text": "Basilea Campagna Steuergericht 07.03.2003 11/2003"
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    {
      "Sprachen": [
        "de"
      ],
      "Text": "Basel-Land Steuergericht "
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        "fr"
      ],
      "Text": "Bâle-Campagne Steuergericht "
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Basilea Campagna Steuergericht "
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  "Abstract": [
    {
      "Sprachen": [
        "de",
        "fr",
        "it"
      ],
      "Text": "Der Steuerpflichtigen obliegt die Beweislast für Tatsachen, welche die Steuerschuld mindern oder aufheben. Wenn es um Rechtsgeschäfte mit juristischen Personen mit Sitz in einem Land geht, das die fiktive Sitznahme erleichtert, wie dies beim Fürstentum Liechtenstein der Fall ist, dürfen qualifizierte Anforderungen gestellt werden (E. 2). Den vom Liegenschaftenhändler erzielten Gewinn ganz dem Kanton der gelegenen Sache zuzuweisen, lässt sich sachlich nur rechtfertigen, wenn alle Aufwendungen,"
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