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  "Spider": "LU_Gerichte",
  "Sprache": "de",
  "Datum": "2003-08-18",
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    "URL": "https://gerichte.lu.ch/recht_sprechung/lgve/Ajax?EnId=2459",
    "Checksum": "8d2bfd225750077af30015df254e4560"
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  "Scrapedate": "2023-01-01",
  "Num": [
    "A 02 218",
    "2003 II Nr. 22"
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  "Kopfzeile": [
    {
      "Sprachen": [
        "de",
        "fr",
        "it"
      ],
      "Text": "Luzern Verwaltungsgericht Abgaberechtliche Abteilung 18.08.2003 A 02 218 (2003 II Nr. 22)"
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  ],
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      "Sprachen": [
        "de"
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      "Text": "Luzern Verwaltungsgericht Abgaberechtliche Abteilung"
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        "fr"
      ],
      "Text": "Lucerne  Abgaberechtliche Abteilung"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Lucerna  Abgaberechtliche Abteilung"
    }
  ],
  "Abstract": [
    {
      "Sprachen": [
        "de",
        "fr",
        "it"
      ],
      "Text": "Art. 91 und Art. 93 DBG. Quellenbesteuerung für einen in Deutschland lebenden und für eine schweizerische Gesellschaft tätigen Prokuristen. Anwendbarkeit des Doppelbesteuerungsabkommens zwischen der Schweiz und Deutschland (Erw. 3). Abgrenzung zwischen Art. 91 und Art. 93 DBG (Erw. 4). | Quellensteuer"
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