{
  "Signatur": "BL_SG_001",
  "Spider": "BL_Gerichte",
  "Sprache": "de",
  "Datum": "2008-10-31",
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  "Num": [
    "118/2008"
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  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Basel-Land Steuergericht 31.10.2008 118/2008"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Bâle-Campagne Steuergericht 31.10.2008 118/2008"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Basilea Campagna Steuergericht 31.10.2008 118/2008"
    }
  ],
  "Meta": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Basel-Land Steuergericht "
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Bâle-Campagne Steuergericht "
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Basilea Campagna Steuergericht "
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  "Abstract": [
    {
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        "de",
        "fr",
        "it"
      ],
      "Text": "Grundsätzlich wird für sämtliche Vorauszahlungen ein Vergütungszins gewährt. Definitive Guthaben werden umgehend und valuta-gerecht an noch offene Steuerforderungen (laufende oder künftige Steuerjahre) angerechnet. Ein über verschiedene Kalenderjahre zu verzinsender Steuerbetrag ist in jedem Kalenderjahr des entsprechenden Steuerjahres nach Massgabe des entsprechend geltenden Zinssatzes zu verzinsen."
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