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  "Signatur": "LU_VWG_002",
  "Spider": "LU_Gerichte",
  "Sprache": "de",
  "Datum": "2000-08-28",
  "HTML": {
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    "URL": "https://gerichte.lu.ch/recht_sprechung/lgve/Ajax?EnId=168",
    "Checksum": "b63942d1570587cb3d9edf8cfc3ad777"
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  "Scrapedate": "2023-01-01",
  "Num": [
    "A 00 131",
    "2000 II Nr. 25"
  ],
  "Kopfzeile": [
    {
      "Sprachen": [
        "de",
        "fr",
        "it"
      ],
      "Text": "Luzern Verwaltungsgericht Abgaberechtliche Abteilung 28.08.2000 A 00 131 (2000 II Nr. 25)"
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  ],
  "Meta": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Luzern Verwaltungsgericht Abgaberechtliche Abteilung"
    },
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      "Sprachen": [
        "fr"
      ],
      "Text": "Lucerne  Abgaberechtliche Abteilung"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Lucerna  Abgaberechtliche Abteilung"
    }
  ],
  "Abstract": [
    {
      "Sprachen": [
        "de",
        "fr",
        "it"
      ],
      "Text": "Art. 51 DBG; § 7 StG. Beschränkte Steuerpflicht eines ausländischen Unternehmens mit einer Zweigniederlassung in der Schweiz. Anwendung des Doppelbesteuerungsabkommens zwischen der Schweiz und Italien. Auslegung des Begriffs der «Betriebsstätte». | Direkte Bundessteuer"
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