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  "Signatur": "LU_VWG_002",
  "Spider": "LU_Gerichte",
  "Sprache": "de",
  "Datum": "2004-06-22",
  "HTML": {
    "Datei": "LU_Gerichte/LU_VWG_002_A-03-284-1_2004-06-22.html",
    "URL": "https://gerichte.lu.ch/recht_sprechung/lgve/Ajax?EnId=1878",
    "Checksum": "720a29db9f639563f4d16291c4eaa774"
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  "Scrapedate": "2023-01-01",
  "Num": [
    "A 03 284_1"
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  "Kopfzeile": [
    {
      "Sprachen": [
        "de",
        "fr",
        "it"
      ],
      "Text": "Luzern Verwaltungsgericht Abgaberechtliche Abteilung 22.06.2004 A 03 284_1"
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  ],
  "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": "Lebt ein alleinstehender (lediger, verwitweter, getrennt lebender oder geschiedener) Steuerpflichtiger mit Kindern oder unterstützungsbedürftigen Personen im gleichen Haushalt und bestreitet deren Unterhalt zur Hauptsache, ist ihm der Familientarif (Tarif F) zu gewähren. Ob weitere, nicht unterstützungsbedürftige Personen ebenfalls in diesem Haushalt leben, ist dagegen unerheblich. | Direkte Staats- und Gemeindesteuern"
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