{
  "Signatur": "BL_SG_001",
  "Spider": "BL_Gerichte",
  "Sprache": "de",
  "Datum": "2008-11-21",
  "HTML": {
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  "Scrapedate": "2026-04-11",
  "Num": [
    "126/2008"
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  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Basel-Land Steuergericht 21.11.2008 126/2008"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Bâle-Campagne Steuergericht 21.11.2008 126/2008"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Basilea Campagna Steuergericht 21.11.2008 126/2008"
    }
  ],
  "Meta": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Basel-Land Steuergericht "
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Bâle-Campagne Steuergericht "
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Basilea Campagna Steuergericht "
    }
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  "Abstract": [
    {
      "Sprachen": [
        "de",
        "fr",
        "it"
      ],
      "Text": "In einem begründeten Entscheid müssen wenigstens kurz die Überlegungen genannt werden, von denen sich die Behörde leiten liess und auf welche sich ihr Entscheid stützt. Der Betroffene muss somit den Entscheid sachgerecht anfechten können und die Haltung der Steuerverwaltung muss ersichtlich sein. \r Bei der Übertragung von Vermögenskomplexen, die sowohl unbewegliches als auch bewegliches Vermögen umfassen, ist zwischen dem Kanton des letzten Wohnsitzes des Erblassers und dem"
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