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  "Signatur": "LU_VWG_002",
  "Spider": "LU_Gerichte",
  "Sprache": "de",
  "Datum": "2001-05-29",
  "HTML": {
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    "URL": "https://gerichte.lu.ch/recht_sprechung/lgve/Ajax?EnId=2426",
    "Checksum": "b5007ba915ef68a84e8fc1b32ae197da"
  },
  "Scrapedate": "2023-01-01",
  "Num": [
    "A 00 106",
    "2001 II Nr. 30"
  ],
  "Kopfzeile": [
    {
      "Sprachen": [
        "de",
        "fr",
        "it"
      ],
      "Text": "Luzern Verwaltungsgericht Abgaberechtliche Abteilung 29.05.2001 A 00 106 (2001 II Nr. 30)"
    }
  ],
  "Meta": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Luzern Verwaltungsgericht Abgaberechtliche Abteilung"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Lucerne  Abgaberechtliche Abteilung"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Lucerna  Abgaberechtliche Abteilung"
    }
  ],
  "Abstract": [
    {
      "Sprachen": [
        "de",
        "fr",
        "it"
      ],
      "Text": "§ 139 Abs. 3, § 140 Abs. 4, § 140bis StG. Zins auf zuviel bezahlten Steuern. Ein im Vergleich zum Verzugszins tieferer Vergütungszins ist zulässig. Die im Gesetz dem Regierungsrat zugewiesene Kompetenz, unterschiedliche Zinssätze festzulegen, ist mit dem Gebot der Rechtsgleichheit vereinbar. Unterschied zwischen einer Vorauszahlung des Steuerpflichtigen und der Zahlung eines zu hoch veranlagten Steuerbetrages (Erw. 4c). | Direkte Staats- und Gemeindesteuern"
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