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  "Spider": "LU_Gerichte",
  "Sprache": "de",
  "Datum": "2001-01-10",
  "HTML": {
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    "URL": "https://gerichte.lu.ch/recht_sprechung/lgve/Ajax?EnId=820",
    "Checksum": "644ec3bc17e84f1b098fbe52e07ecb58"
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  "Scrapedate": "2023-01-01",
  "Num": [
    "A 00 15",
    "2001 II Nr. 29"
  ],
  "Kopfzeile": [
    {
      "Sprachen": [
        "de",
        "fr",
        "it"
      ],
      "Text": "Luzern Verwaltungsgericht Abgaberechtliche Abteilung 10.01.2001 A 00 15 (2001 II Nr. 29)"
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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": "§ 24 Abs. 1 und § 25 Abs. 1 Ziff. 5 StG. Freiwillig entrichtete Vorsorgebeiträge eines Selbständigerwerbenden (Säule 2a): Zeitliche Zuordnung des diesbezüglichen Abzuges bei gebrochenen Geschäftsjahren. | Direkte Staats- und Gemeindesteuern"
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