{
  "Signatur": "LU_VWG_002",
  "Spider": "LU_Gerichte",
  "Sprache": "de",
  "Datum": "2003-12-19",
  "HTML": {
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    "URL": "https://gerichte.lu.ch/recht_sprechung/lgve/Ajax?EnId=2526",
    "Checksum": "0d3d0ebe3c4c5005cdf8764a20c669f8"
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  "Scrapedate": "2023-01-01",
  "Num": [
    "A 03 61",
    "2004 II Nr. 33"
  ],
  "Kopfzeile": [
    {
      "Sprachen": [
        "de",
        "fr",
        "it"
      ],
      "Text": "Luzern Verwaltungsgericht Abgaberechtliche Abteilung 19.12.2003 A 03 61 (2004 II Nr. 33)"
    }
  ],
  "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": "§§ 15 und 16 Tourismusgesetz; § 70 Abs. 1 lit. h StG. Rechtsnatur der Kurtaxe. Die Inhaber von Beherbungsbetrieben haben der Gemeinde nur insoweit keine Kurtaxen abzuliefern, als sich in ihren Betrieben Gäste aufhalten, die nicht der Kurtaxenpflicht unterliegen. Dass der Beherbergungsbetrieb selbst bzw. sein Trägerverein als gemeinnützige Institution steuerbefreit ist, steht der Erhebung von Kurtaxen nicht entgegen. | Kausalabgaben"
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