{
  "Signatur": "LU_VWG_002",
  "Spider": "LU_Gerichte",
  "Sprache": "de",
  "Datum": "2003-03-19",
  "HTML": {
    "Datei": "LU_Gerichte/LU_VWG_002_A-01-281_2003-03-19.html",
    "URL": "https://gerichte.lu.ch/recht_sprechung/lgve/Ajax?EnId=2457",
    "Checksum": "007d10c7d0f7b5a6199d55b9cc79d1ac"
  },
  "Scrapedate": "2023-01-01",
  "Num": [
    "A 01 281",
    "2003 II Nr. 20"
  ],
  "Kopfzeile": [
    {
      "Sprachen": [
        "de",
        "fr",
        "it"
      ],
      "Text": "Luzern Verwaltungsgericht Abgaberechtliche Abteilung 19.03.2003 A 01 281 (2003 II Nr. 20)"
    }
  ],
  "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": "§ 138 Abs. 2 und § 140 Abs. 2 aStG (StG vom 27.5.1946). Fall einer Sondersteuer auf Kapitalgewinn. Für den Eintritt der Fälligkeit ist die Zustellung der Steuerrechnung erforderlich. Ein Verzugszins kann erst gefordert werden, wenn der Steuerbetrag innert 30 Tagen seit Eintritt der Fälligkeit nicht bezahlt wird. | Direkte Staats- und Gemeindesteuern"
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