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  "Signatur": "BL_SG_001",
  "Spider": "BL_Gerichte",
  "Sprache": "de",
  "Datum": "2006-10-27",
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  "Scrapedate": "2026-04-11",
  "Num": [
    "131/2006"
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    {
      "Sprachen": [
        "de"
      ],
      "Text": "Basel-Land Steuergericht 27.10.2006 131/2006"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Bâle-Campagne Steuergericht 27.10.2006 131/2006"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Basilea Campagna Steuergericht 27.10.2006 131/2006"
    }
  ],
  "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": "Der Umstand, dass ein lediger Steuerpflichtiger vom Ort aus, an dem er sich während der Woche aufhält, eine unselbständige Erwerbstätigkeit ausübt, begründet nach der Rechtsprechung die natürliche Vermutung, dass er dort sein Steuerdomizil hat. Diese Vermutung lässt sich nur entkräften, wenn er regelmässig, mindestens einmal pro Woche, an den Ort zurückkehrt, an dem seine Familie lebt, mit welcher er aus bestimmten Gründen besonders eng verbunden ist, und an dem er andere persönliche und"
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