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  "Spider": "BL_Gerichte",
  "Sprache": "de",
  "Datum": "2001-09-28",
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    {
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        "de"
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      "Text": "Basel-Land Steuergericht 28.09.2001 140/2001"
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        "fr"
      ],
      "Text": "Bâle-Campagne Steuergericht 28.09.2001 140/2001"
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        "it"
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      "Text": "Basilea Campagna Steuergericht 28.09.2001 140/2001"
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    {
      "Sprachen": [
        "de"
      ],
      "Text": "Basel-Land Steuergericht "
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        "fr"
      ],
      "Text": "Bâle-Campagne Steuergericht "
    },
    {
      "Sprachen": [
        "it"
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      "Text": "Basilea Campagna Steuergericht "
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  "Abstract": [
    {
      "Sprachen": [
        "de",
        "fr",
        "it"
      ],
      "Text": "Wird eine Liegenschaft sowohl geschäftlich als auch privat genutzt, ist diese nach der Präponderanzmethode entweder ganz dem Geschäftsvermögen oder ganz dem Privatvermögen zuzuweisen. \r Gemischt genutzte Liegenschaften gelten dann als vorwiegend der selbständigen Erwerbstätigkeit dienend, wenn ihre geschäftliche Nutzung die private Nutzung überwiegt."
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