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  "Signatur": "BL_SG_001",
  "Spider": "BL_Gerichte",
  "Sprache": "de",
  "Datum": "2003-12-05",
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  "Num": [
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    {
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        "de"
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      "Text": "Basel-Land Steuergericht 05.12.2003 132/2003"
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    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Bâle-Campagne Steuergericht 05.12.2003 132/2003"
    },
    {
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        "it"
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      "Text": "Basilea Campagna Steuergericht 05.12.2003 132/2003"
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  ],
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    {
      "Sprachen": [
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      "Text": "Basel-Land Steuergericht "
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        "fr"
      ],
      "Text": "Bâle-Campagne Steuergericht "
    },
    {
      "Sprachen": [
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      "Text": "Basilea Campagna Steuergericht "
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  "Abstract": [
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        "it"
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      "Text": "Kinderbetreuungskosten stellen nach § 29 Abs. 1 lit. a StG und Art. 9 Abs. 1 StHG keine abzugsfähigen Gewinnungskosten dar (Erw. 2b-d). \r Von dem in Art. 72c StHG vorgesehenen Vorbehalt für einen Abzug für die während der Erwerbstätigkeit der Eltern entstehenden Kinderbetreuungskosten machte der Kanton Basel-Landschaft keinen Gebrauch, weshalb Kinderbetreuungskosten nicht abgezogen werden können (Erw. 2e-f). \r (Mit Urteil vom 8."
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