{ "Signatur": "BL_SG_001", "Spider": "BL_Gerichte", "Sprache": "de", "Datum": "2008-12-05", "HTML": { "Datei": "BL_Gerichte/BL_SG_001_138-2008_2008-12-05.html", "URL": "https://bl.swisslex.ch/api/doc/getAsset?id=e75e61e4-aeaf-43b9-a96a-1d880578c5a3&lang=de&queryLang=De&source=hitlist-search&transactionId=245051019", "Checksum": "699fedc93411dad60f096874b0c15558" }, "PDF": { "Datei": "BL_Gerichte/BL_SG_001_138-2008_2008-12-05.pdf", "URL": "https://bl.swisslex.ch/api/Content/GetFacsimile?facsimileGuid=0df8b187-ddd6-4096-b989-3c5eb6355fc6", "Checksum": "5426c7027fa7159de57b4af98e47d200" }, "Scrapedate": "2026-04-11", "Num": [ "138/2008" ], "Kopfzeile": [ { "Sprachen": [ "de" ], "Text": "Basel-Land Steuergericht 05.12.2008 138/2008" }, { "Sprachen": [ "fr" ], "Text": "Bâle-Campagne Steuergericht 05.12.2008 138/2008" }, { "Sprachen": [ "it" ], "Text": "Basilea Campagna Steuergericht 05.12.2008 138/2008" } ], "Meta": [ { "Sprachen": [ "de" ], "Text": "Basel-Land Steuergericht " }, { "Sprachen": [ "fr" ], "Text": "Bâle-Campagne Steuergericht " }, { "Sprachen": [ "it" ], "Text": "Basilea Campagna Steuergericht " } ], "Abstract": [ { "Sprachen": [ "de", "fr", "it" ], "Text": "Die Quote allein gibt bei Ehepaaren, welche Aktien in ihrem Portefeuille halten keinen ausreichenden Hinweis dafür, ob es sich tatsächlich um eine Minderheitsbeteiligung handelt, welcher den \r Pauschalabzug rechtfertigt. Die Bewertung von Aktien in Abhängigkeit des Güterstandes und den aus diesem Güterstand folgenden Rechte der Ehegatten bezüglich ihres Vermögens ist mangels Bestehen von öffentlich einsehbaren Registern über die Güterstände und Eheverträge nicht praktikabel." } ], "ScrapyJob": "446973/44/2337", "Zeit UTC": "11.04.2026 03:31:12", "Checksum": "4ed274fd155c4e47ac80a67070d41b38", "Chunktime": "14.04.2026 09:44:15", "Chunks": [ { "id": "BL/SG/001/138-2008_2008-12-05_C0001", "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/138-2008_2008-12-05_C0001.json", "offset": 0, "len": 4583, "MicroChunks": [ { "id": "BL/SG/001/138-2008_2008-12-05_MC00001", "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/138-2008_2008-12-05_MC00001.txt", "offset": 0, "len": 672 }, { "id": "BL/SG/001/138-2008_2008-12-05_MC00002", "url": "https://files.entscheidsuche.ch/chunks/BL/SG/001/138-2008_2008-12-05_MC00002.txt", "offset": 556, "len": 529 }, { "id": "BL/SG/001/138-2008_2008-12-05_MC00003", "url": 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