{
  "Signatur": "BL_SG_001",
  "Spider": "BL_Gerichte",
  "Sprache": "de",
  "Datum": "2001-08-31",
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  "Scrapedate": "2026-04-11",
  "Num": [
    "125/2001"
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  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Basel-Land Steuergericht 31.08.2001 125/2001"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Bâle-Campagne Steuergericht 31.08.2001 125/2001"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Basilea Campagna Steuergericht 31.08.2001 125/2001"
    }
  ],
  "Meta": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Basel-Land Steuergericht "
    },
    {
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        "fr"
      ],
      "Text": "Bâle-Campagne Steuergericht "
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Basilea Campagna Steuergericht "
    }
  ],
  "Abstract": [
    {
      "Sprachen": [
        "de",
        "fr",
        "it"
      ],
      "Text": "Ob eine Tätigkeit im Sinne einer Liebhaberei oder im Sinne einer Erwerbstätigkeit vorliegt, hängt davon ab, ob sie ausschliesslich oder doch überwiegend im Hinblick auf die Erzielung eines Erwerbseinkommens ausgeübt wird. Auf das massgebliche Kriterium der Gewinnerzielungsabsicht als innere Tatsache kann dabei nur anhand der äusseren Umstände geschlossen werden (E. 3a)."
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