{
  "Signatur": "BL_SG_001",
  "Spider": "BL_Gerichte",
  "Sprache": "de",
  "Datum": "2004-11-26",
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  "Scrapedate": "2026-04-11",
  "Num": [
    "135/2004"
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    {
      "Sprachen": [
        "de"
      ],
      "Text": "Basel-Land Steuergericht 26.11.2004 135/2004"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Bâle-Campagne Steuergericht 26.11.2004 135/2004"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Basilea Campagna Steuergericht 26.11.2004 135/2004"
    }
  ],
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    {
      "Sprachen": [
        "de"
      ],
      "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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        "de",
        "fr",
        "it"
      ],
      "Text": "Die Aufwendungen für den Executive MBA durch einen Steuerpflichtigen mit HWV-Abschluss und dem Titel eidg. dipl. Finanzanalyst und Vermögensverwalter stellen Ausbildungskosten dar und können nicht von den steuerbaren Einkünften abgezogen werden."
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