{
  "Signatur": "BL_SG_001",
  "Spider": "BL_Gerichte",
  "Sprache": "de",
  "Datum": "2008-10-17",
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  "Scrapedate": "2026-04-11",
  "Num": [
    "110/2008"
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  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Basel-Land Steuergericht 17.10.2008 110/2008"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Bâle-Campagne Steuergericht 17.10.2008 110/2008"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Basilea Campagna Steuergericht 17.10.2008 110/2008"
    }
  ],
  "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": "Die Beweislast für die Rechtzeitigkeit einer Parteihandlung trifft grundsätzlich die Partei, welche diese Handlung vorzunehmen hat. Wer ein fristgebundenes Recht ausübt, trägt demnach die Beweislast für die fristgerechte Ausübung. Gemäss langjähriger bundesgerichtlicher Rechtsprechung trägt, wer die Rechtzeitigkeit seiner Eingabe nicht mit dem Poststempel beweisen kann, auf jeden Fall das Beweisrisiko für die effektive Postaufgabe."
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