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  "Spider": "BL_Gerichte",
  "Sprache": "de",
  "Datum": "2006-10-13",
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  "Scrapedate": "2026-04-11",
  "Num": [
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    {
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        "de"
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      "Text": "Basel-Land Steuergericht 13.10.2006 114/2006"
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        "fr"
      ],
      "Text": "Bâle-Campagne Steuergericht 13.10.2006 114/2006"
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    {
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        "it"
      ],
      "Text": "Basilea Campagna Steuergericht 13.10.2006 114/2006"
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  "Meta": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Basel-Land Steuergericht "
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    {
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        "fr"
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      "Text": "Bâle-Campagne Steuergericht "
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    {
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      "Text": "Basilea Campagna Steuergericht "
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  "Abstract": [
    {
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        "de",
        "fr",
        "it"
      ],
      "Text": "Die Aufwendungen im Zusammenhang mit dem Lehrgang Executive-MBA-Marketing stellen keine abzugsfähigen Ausbildungskosten dar. (Mit Urteil vom 23. Mai 2007 hiess das Kantonsgericht des Kantons Basel-Landschaft eine gegen den Entscheid des Steuergerichts vom 31. Oktober 2006 erhobene Verwaltungsgerichtsbeschwerde gut.)"
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