{ "Signatur": "LU_VWG_002", "Spider": "LU_Gerichte", "Sprache": "de", "Datum": "2002-10-28", "HTML": { "Datei": "LU_Gerichte/LU_VWG_002_A-01-280_2002-10-28.html", "URL": "https://gerichte.lu.ch/recht_sprechung/lgve/Ajax?EnId=1341", "Checksum": "bb3b64cd97eed356ee320766c089b7d3" }, "Scrapedate": "2023-01-01", "Num": [ "A 01 280", "2002 II Nr. 22" ], "Kopfzeile": [ { "Sprachen": [ "de", "fr", "it" ], "Text": "Luzern Verwaltungsgericht Abgaberechtliche Abteilung 28.10.2002 A 01 280 (2002 II Nr. 22)" } ], "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": "Art. 8 Abs. 1 und Art. 15 Abs. 1 BV; § 76 und § 145 StG (in der Fassung vom 27.5.1946). Rückforderung von Kirchensteuern. Rückerstattung in casu wegen zu später Geltendmachung abgelehnt. Die falsche Angabe der Konfessionszugehörigkeit in der Steuererklärung kann nicht im Sinne von § 76 StG berichtigt werden (Erw. 3). Frage der Verletzung der Rechtsgleichheit (Erw. 6) und der Glaubens- und Gewissensfreiheit (Erw. 7). | Direkte Staats- und Gemeindesteuern" } ], "ScrapyJob": "446973/63/2392", "Zeit UTC": "18.02.2026 03:15:34", "Checksum": "24040708d846ac4fd0dbf834df72d775", "Chunktime": "15.04.2026 13:35:44", "Chunks": [ { "id": "LU/VWG/002/A-01-280_2002-10-28_C0001", "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-01-280_2002-10-28_C0001.json", "offset": 0, "len": 723, "MicroChunks": [ { "id": "LU/VWG/002/A-01-280_2002-10-28_MC00001", "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-01-280_2002-10-28_MC00001.txt", "offset": 0, "len": 665 }, { "id": "LU/VWG/002/A-01-280_2002-10-28_MC00002", "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-01-280_2002-10-28_MC00002.txt", "offset": 612, "len": 521 } ] }, { "id": "LU/VWG/002/A-01-280_2002-10-28_C0002", "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-01-280_2002-10-28_C0002.json", "offset": 723, "len": 5405, "MicroChunks": [ { "id": "LU/VWG/002/A-01-280_2002-10-28_MC00002", "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-01-280_2002-10-28_MC00002.txt", "offset": 612, "len": 521 }, { "id": "LU/VWG/002/A-01-280_2002-10-28_MC00003", "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-01-280_2002-10-28_MC00003.txt", "offset": 1023, "len": 540 }, { "id": "LU/VWG/002/A-01-280_2002-10-28_MC00004", "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-01-280_2002-10-28_MC00004.txt", "offset": 1476, "len": 663 }, { "id": "LU/VWG/002/A-01-280_2002-10-28_MC00005", "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-01-280_2002-10-28_MC00005.txt", "offset": 1993, "len": 617 }, { "id": "LU/VWG/002/A-01-280_2002-10-28_MC00006", "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-01-280_2002-10-28_MC00006.txt", "offset": 2416, "len": 447 }, { "id": "LU/VWG/002/A-01-280_2002-10-28_MC00007", "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-01-280_2002-10-28_MC00007.txt", "offset": 2745, "len": 545 }, { "id": "LU/VWG/002/A-01-280_2002-10-28_MC00008", "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-01-280_2002-10-28_MC00008.txt", "offset": 3117, "len": 676 }, { "id": "LU/VWG/002/A-01-280_2002-10-28_MC00009", "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-01-280_2002-10-28_MC00009.txt", "offset": 3697, "len": 434 }, { "id": "LU/VWG/002/A-01-280_2002-10-28_MC00010", "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-01-280_2002-10-28_MC00010.txt", "offset": 3912, "len": 645 }, { "id": "LU/VWG/002/A-01-280_2002-10-28_MC00011", "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-01-280_2002-10-28_MC00011.txt", "offset": 4131, "len": 695 }, { "id": "LU/VWG/002/A-01-280_2002-10-28_MC00012", "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-01-280_2002-10-28_MC00012.txt", "offset": 4826, "len": 680 }, { "id": "LU/VWG/002/A-01-280_2002-10-28_MC00013", "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-01-280_2002-10-28_MC00013.txt", "offset": 5481, "len": 487 }, { "id": "LU/VWG/002/A-01-280_2002-10-28_MC00014", "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-01-280_2002-10-28_MC00014.txt", "offset": 5855, "len": 575 } ] }, { "id": "LU/VWG/002/A-01-280_2002-10-28_C0003", "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-01-280_2002-10-28_C0003.json", "offset": 6128, "len": 3366, "MicroChunks": [ { "id": "LU/VWG/002/A-01-280_2002-10-28_MC00014", "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-01-280_2002-10-28_MC00014.txt", "offset": 5855, "len": 575 }, { "id": "LU/VWG/002/A-01-280_2002-10-28_MC00015", "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-01-280_2002-10-28_MC00015.txt", "offset": 6199, "len": 623 }, { "id": "LU/VWG/002/A-01-280_2002-10-28_MC00016", "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-01-280_2002-10-28_MC00016.txt", "offset": 6652, "len": 545 }, { "id": "LU/VWG/002/A-01-280_2002-10-28_MC00017", "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-01-280_2002-10-28_MC00017.txt", "offset": 7157, "len": 581 }, { "id": "LU/VWG/002/A-01-280_2002-10-28_MC00018", "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-01-280_2002-10-28_MC00018.txt", "offset": 7563, "len": 520 }, { "id": "LU/VWG/002/A-01-280_2002-10-28_MC00019", "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-01-280_2002-10-28_MC00019.txt", "offset": 8061, "len": 493 }, { "id": "LU/VWG/002/A-01-280_2002-10-28_MC00020", "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-01-280_2002-10-28_MC00020.txt", "offset": 8356, "len": 609 }, { "id": "LU/VWG/002/A-01-280_2002-10-28_MC00021", "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-01-280_2002-10-28_MC00021.txt", "offset": 8786, "len": 708 } ] } ] }