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  "Spider": "BL_Gerichte",
  "Sprache": "de",
  "Datum": "2004-10-29",
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  "Num": [
    "115/2004"
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    {
      "Sprachen": [
        "de"
      ],
      "Text": "Basel-Land Steuergericht 29.10.2004 115/2004"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Bâle-Campagne Steuergericht 29.10.2004 115/2004"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Basilea Campagna Steuergericht 29.10.2004 115/2004"
    }
  ],
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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": "Erhält eine steuerpflichtige Person eine Rentennachzahlung, mit welcher Rentenansprüche von vor der zu beurteilenden Bemessungsperiode abgegolten werden, sind zur Satzbestimmung die Rentennachzahlung sowie die aus derselben Quelle stammenden Renten des laufenden Bemessungsjahres zusammenzuzählen und auf ein Jahr umzurechnen (Erw. 2). \r Renten aus beruflicher Vorsorge, die vor dem 1. Januar 2002 zu laufen beginnen oder fällig werden und auf einem Vorsorgeverhältnis beruhen, das am 31."
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