{ "Signatur": "LU_VWG_002", "Spider": "LU_Gerichte", "Sprache": "de", "Datum": "2005-02-01", "HTML": { "Datei": "LU_Gerichte/LU_VWG_002_A-04-132-A-04-133-1_2005-02-01.html", "URL": "https://gerichte.lu.ch/recht_sprechung/lgve/Ajax?EnId=2349", "Checksum": "29cbbf6a88722953f094cd25431f1ded" }, "Scrapedate": "2023-01-01", "Num": [ "A 04 132 A 04 133_1" ], "Kopfzeile": [ { "Sprachen": [ "de", "fr", "it" ], "Text": "Luzern Verwaltungsgericht Abgaberechtliche Abteilung 01.02.2005 A 04 132 A 04 133_1" } ], "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. 23 lit. d DBG. Steuerliche Behandlung einer Entschädigung für den Verzicht auf die Erhebung einer Baueinsprache. Leistet die Bauherrschaft an den Eigentümer des Nachbargrundstückes eine Entschädigung, damit dieser auf eine Baueinsprache verzichtet, ist diese Leistung beim Empfänger insoweit nicht steuerbar, als damit eine durch das Bauvorhaben resultierende Wertverminderung seines Grundstückes ausgeglichen wird. | Direkte Bundessteuer" } ], "ScrapyJob": "446973/63/2392", "Zeit UTC": "18.02.2026 03:15:01", "Checksum": "0362ee5e9135b76a91cc7bf9b99b4029", "Chunktime": "15.04.2026 13:35:50", "Chunks": [ { "id": "LU/VWG/002/A-04-132-A-04-133-1_2005-02-01_C0001", "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-04-132-A-04-133-1_2005-02-01_C0001.json", "offset": 0, "len": 705, "MicroChunks": [ { "id": "LU/VWG/002/A-04-132-A-04-133-1_2005-02-01_MC00001", "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-04-132-A-04-133-1_2005-02-01_MC00001.txt", "offset": 0, "len": 647 }, { "id": "LU/VWG/002/A-04-132-A-04-133-1_2005-02-01_MC00002", "url": 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