{
  "Signatur": "LU_VWG_002",
  "Spider": "LU_Gerichte",
  "Sprache": "de",
  "Datum": "2005-06-20",
  "HTML": {
    "Datei": "LU_Gerichte/LU_VWG_002_A-04-232-A-04-233-2_2005-06-20.html",
    "URL": "https://gerichte.lu.ch/recht_sprechung/lgve/Ajax?EnId=2652",
    "Checksum": "177b1c557c3aa60656de978896480c84"
  },
  "Scrapedate": "2023-01-01",
  "Num": [
    "A 04 232 A 04 233_2",
    "2005 II Nr. 22"
  ],
  "Kopfzeile": [
    {
      "Sprachen": [
        "de",
        "fr",
        "it"
      ],
      "Text": "Luzern Verwaltungsgericht Abgaberechtliche Abteilung 20.06.2005 A 04 232 A 04 233_2 (2005 II Nr. 22)"
    }
  ],
  "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": "§ 33 Abs. 1 lit. d StG; Art. 26 Abs. 1 lit. d DBG. Ein Informatiker, der an der Fachhochschule ein Diplomstudium zum Ingenieur FH Informatik absolviert, kann die Kosten nicht als Weiterbildungskosten abziehen. Es handelt sich dabei um eine Zusatzausbildung auf tertiärer Bildungsstufe. | Direkte Staats- und Gemeindesteuern"
    }
  ],
  "ScrapyJob": "446973/63/2392",
  "Zeit UTC": "18.02.2026 03:14:48",
  "Checksum": "519f14d5ca7ad0ec14f4224925c23f1c",
  "Chunktime": "15.04.2026 13:35:53",
  "Chunks": [
    {
      "id": "LU/VWG/002/A-04-232-A-04-233-2_2005-06-20_C0001",
      "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-04-232-A-04-233-2_2005-06-20_C0001.json",
      "offset": 0,
      "len": 600,
      "MicroChunks": [
        {
          "id": "LU/VWG/002/A-04-232-A-04-233-2_2005-06-20_MC00001",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-04-232-A-04-233-2_2005-06-20_MC00001.txt",
          "offset": 0,
          "len": 599
        },
        {
          "id": "LU/VWG/002/A-04-232-A-04-233-2_2005-06-20_MC00002",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-04-232-A-04-233-2_2005-06-20_MC00002.txt",
          "offset": 542,
          "len": 646
        }
      ]
    },
    {
      "id": "LU/VWG/002/A-04-232-A-04-233-2_2005-06-20_C0002",
      "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-04-232-A-04-233-2_2005-06-20_C0002.json",
      "offset": 600,
      "len": 5536,
      "MicroChunks": [
        {
          "id": "LU/VWG/002/A-04-232-A-04-233-2_2005-06-20_MC00002",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-04-232-A-04-233-2_2005-06-20_MC00002.txt",
          "offset": 542,
          "len": 646
        },
        {
          "id": "LU/VWG/002/A-04-232-A-04-233-2_2005-06-20_MC00003",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-04-232-A-04-233-2_2005-06-20_MC00003.txt",
          "offset": 910,
          "len": 668
        },
        {
          "id": "LU/VWG/002/A-04-232-A-04-233-2_2005-06-20_MC00004",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-04-232-A-04-233-2_2005-06-20_MC00004.txt",
          "offset": 1465,
          "len": 654
        },
        {
          "id": "LU/VWG/002/A-04-232-A-04-233-2_2005-06-20_MC00005",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-04-232-A-04-233-2_2005-06-20_MC00005.txt",
          "offset": 1984,
          "len": 578
        },
        {
          "id": "LU/VWG/002/A-04-232-A-04-233-2_2005-06-20_MC00006",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-04-232-A-04-233-2_2005-06-20_MC00006.txt",
          "offset": 2466,
          "len": 451
        },
        {
          "id": "LU/VWG/002/A-04-232-A-04-233-2_2005-06-20_MC00007",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-04-232-A-04-233-2_2005-06-20_MC00007.txt",
          "offset": 2692,
          "len": 521
        },
        {
          "id": "LU/VWG/002/A-04-232-A-04-233-2_2005-06-20_MC00008",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-04-232-A-04-233-2_2005-06-20_MC00008.txt",
          "offset": 2917,
          "len": 696
        },
        {
          "id": "LU/VWG/002/A-04-232-A-04-233-2_2005-06-20_MC00009",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-04-232-A-04-233-2_2005-06-20_MC00009.txt",
          "offset": 3613,
          "len": 634
        },
        {
          "id": "LU/VWG/002/A-04-232-A-04-233-2_2005-06-20_MC00010",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-04-232-A-04-233-2_2005-06-20_MC00010.txt",
          "offset": 4134,
          "len": 529
        },
        {
          "id": "LU/VWG/002/A-04-232-A-04-233-2_2005-06-20_MC00011",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-04-232-A-04-233-2_2005-06-20_MC00011.txt",
          "offset": 4541,
          "len": 455
        },
        {
          "id": "LU/VWG/002/A-04-232-A-04-233-2_2005-06-20_MC00012",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-04-232-A-04-233-2_2005-06-20_MC00012.txt",
          "offset": 4844,
          "len": 691
        },
        {
          "id": "LU/VWG/002/A-04-232-A-04-233-2_2005-06-20_MC00013",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-04-232-A-04-233-2_2005-06-20_MC00013.txt",
          "offset": 5535,
          "len": 460
        },
        {
          "id": "LU/VWG/002/A-04-232-A-04-233-2_2005-06-20_MC00014",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-04-232-A-04-233-2_2005-06-20_MC00014.txt",
          "offset": 5816,
          "len": 627
        }
      ]
    },
    {
      "id": "LU/VWG/002/A-04-232-A-04-233-2_2005-06-20_C0003",
      "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-04-232-A-04-233-2_2005-06-20_C0003.json",
      "offset": 6136,
      "len": 2932,
      "MicroChunks": [
        {
          "id": "LU/VWG/002/A-04-232-A-04-233-2_2005-06-20_MC00014",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-04-232-A-04-233-2_2005-06-20_MC00014.txt",
          "offset": 5816,
          "len": 627
        },
        {
          "id": "LU/VWG/002/A-04-232-A-04-233-2_2005-06-20_MC00015",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-04-232-A-04-233-2_2005-06-20_MC00015.txt",
          "offset": 6250,
          "len": 698
        },
        {
          "id": "LU/VWG/002/A-04-232-A-04-233-2_2005-06-20_MC00016",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-04-232-A-04-233-2_2005-06-20_MC00016.txt",
          "offset": 6794,
          "len": 631
        },
        {
          "id": "LU/VWG/002/A-04-232-A-04-233-2_2005-06-20_MC00017",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-04-232-A-04-233-2_2005-06-20_MC00017.txt",
          "offset": 7155,
          "len": 597
        },
        {
          "id": "LU/VWG/002/A-04-232-A-04-233-2_2005-06-20_MC00018",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-04-232-A-04-233-2_2005-06-20_MC00018.txt",
          "offset": 7425,
          "len": 675
        },
        {
          "id": "LU/VWG/002/A-04-232-A-04-233-2_2005-06-20_MC00019",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-04-232-A-04-233-2_2005-06-20_MC00019.txt",
          "offset": 7956,
          "len": 565
        },
        {
          "id": "LU/VWG/002/A-04-232-A-04-233-2_2005-06-20_MC00020",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-04-232-A-04-233-2_2005-06-20_MC00020.txt",
          "offset": 8427,
          "len": 641
        }
      ]
    }
  ]
}