{
  "Signatur": "BL_SG_001",
  "Spider": "BL_Gerichte",
  "Sprache": "de",
  "Datum": "2008-11-21",
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  "Num": [
    "125/2008"
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  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Basel-Land Steuergericht 21.11.2008 125/2008"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Bâle-Campagne Steuergericht 21.11.2008 125/2008"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Basilea Campagna Steuergericht 21.11.2008 125/2008"
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  ],
  "Meta": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Basel-Land Steuergericht "
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Bâle-Campagne Steuergericht "
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Basilea Campagna Steuergericht "
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  "Abstract": [
    {
      "Sprachen": [
        "de",
        "fr",
        "it"
      ],
      "Text": "Von den Unterhaltskosten zu unterscheiden sind Aufwendungen, welche zur Wertvermehrung eines Grundstücks führen. Wertvermehrende Aufwendungen sind bei der Einkommenssteuer nicht abzugsfähig. Die Abgrenzung zwischen Werterhaltung und Wertvermehrung ist nicht ganz unproblematisch und erfolgt nach objektivtechnischen Kriterien. Alle Aufwendungen, welche ein Grundstück in einen besseren Zustand versetzen, haben wertvermehrenden Charakter."
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