{
  "Signatur": "LU_VWG_002",
  "Spider": "LU_Gerichte",
  "Sprache": "de",
  "Datum": "2005-02-21",
  "HTML": {
    "Datei": "LU_Gerichte/LU_VWG_002_A-04-252-1_2005-02-21.html",
    "URL": "https://gerichte.lu.ch/recht_sprechung/lgve/Ajax?EnId=2354",
    "Checksum": "5a02e39db566537cbb686a35f1f28a35"
  },
  "Scrapedate": "2023-01-01",
  "Num": [
    "A 04 252_1"
  ],
  "Kopfzeile": [
    {
      "Sprachen": [
        "de",
        "fr",
        "it"
      ],
      "Text": "Luzern Verwaltungsgericht Abgaberechtliche Abteilung 21.02.2005 A 04 252_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": "§ 49 StG; Art. 14 Abs. 2 StHG. Verhältnis der nachträglichen Vermögenssteuer zur ordentlichen Vermögensbesteuerung: Durch die Bemessungsvorschriften des § 49 StG lässt sich eine gänzliche Gleichstellung mit der ordentlichen Vermögensbesteuerung nicht erreichen. Dies entspricht denn auch nicht Sinn und Zweck dieser Bemessungsregeln. | Direkte Staats- und Gemeindesteuern"
    }
  ],
  "ScrapyJob": "446973/63/2392",
  "Zeit UTC": "18.02.2026 03:18:59",
  "Checksum": "35b4306edc2cbf168403434048b367e0",
  "Chunktime": "15.04.2026 13:35:53",
  "Chunks": [
    {
      "id": "LU/VWG/002/A-04-252-1_2005-02-21_C0001",
      "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-04-252-1_2005-02-21_C0001.json",
      "offset": 0,
      "len": 624,
      "MicroChunks": [
        {
          "id": "LU/VWG/002/A-04-252-1_2005-02-21_MC00001",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-04-252-1_2005-02-21_MC00001.txt",
          "offset": 0,
          "len": 689
        },
        {
          "id": "LU/VWG/002/A-04-252-1_2005-02-21_MC00002",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-04-252-1_2005-02-21_MC00002.txt",
          "offset": 623,
          "len": 507
        }
      ]
    },
    {
      "id": "LU/VWG/002/A-04-252-1_2005-02-21_C0002",
      "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-04-252-1_2005-02-21_C0002.json",
      "offset": 624,
      "len": 5513,
      "MicroChunks": [
        {
          "id": "LU/VWG/002/A-04-252-1_2005-02-21_MC00002",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-04-252-1_2005-02-21_MC00002.txt",
          "offset": 623,
          "len": 507
        },
        {
          "id": "LU/VWG/002/A-04-252-1_2005-02-21_MC00003",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-04-252-1_2005-02-21_MC00003.txt",
          "offset": 1072,
          "len": 659
        },
        {
          "id": "LU/VWG/002/A-04-252-1_2005-02-21_MC00004",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-04-252-1_2005-02-21_MC00004.txt",
          "offset": 1634,
          "len": 511
        },
        {
          "id": "LU/VWG/002/A-04-252-1_2005-02-21_MC00005",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-04-252-1_2005-02-21_MC00005.txt",
          "offset": 2133,
          "len": 671
        },
        {
          "id": "LU/VWG/002/A-04-252-1_2005-02-21_MC00006",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-04-252-1_2005-02-21_MC00006.txt",
          "offset": 2686,
          "len": 267
        },
        {
          "id": "LU/VWG/002/A-04-252-1_2005-02-21_MC00007",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-04-252-1_2005-02-21_MC00007.txt",
          "offset": 2950,
          "len": 593
        },
        {
          "id": "LU/VWG/002/A-04-252-1_2005-02-21_MC00008",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-04-252-1_2005-02-21_MC00008.txt",
          "offset": 3392,
          "len": 678
        },
        {
          "id": "LU/VWG/002/A-04-252-1_2005-02-21_MC00009",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-04-252-1_2005-02-21_MC00009.txt",
          "offset": 3996,
          "len": 648
        },
        {
          "id": "LU/VWG/002/A-04-252-1_2005-02-21_MC00010",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-04-252-1_2005-02-21_MC00010.txt",
          "offset": 4423,
          "len": 637
        },
        {
          "id": "LU/VWG/002/A-04-252-1_2005-02-21_MC00011",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-04-252-1_2005-02-21_MC00011.txt",
          "offset": 4644,
          "len": 683
        },
        {
          "id": "LU/VWG/002/A-04-252-1_2005-02-21_MC00012",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-04-252-1_2005-02-21_MC00012.txt",
          "offset": 5060,
          "len": 586
        },
        {
          "id": "LU/VWG/002/A-04-252-1_2005-02-21_MC00013",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-04-252-1_2005-02-21_MC00013.txt",
          "offset": 5521,
          "len": 451
        },
        {
          "id": "LU/VWG/002/A-04-252-1_2005-02-21_MC00014",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-04-252-1_2005-02-21_MC00014.txt",
          "offset": 5646,
          "len": 603
        },
        {
          "id": "LU/VWG/002/A-04-252-1_2005-02-21_MC00015",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-04-252-1_2005-02-21_MC00015.txt",
          "offset": 5972,
          "len": 496
        }
      ]
    },
    {
      "id": "LU/VWG/002/A-04-252-1_2005-02-21_C0003",
      "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-04-252-1_2005-02-21_C0003.json",
      "offset": 6137,
      "len": 5514,
      "MicroChunks": [
        {
          "id": "LU/VWG/002/A-04-252-1_2005-02-21_MC00015",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-04-252-1_2005-02-21_MC00015.txt",
          "offset": 5972,
          "len": 496
        },
        {
          "id": "LU/VWG/002/A-04-252-1_2005-02-21_MC00016",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-04-252-1_2005-02-21_MC00016.txt",
          "offset": 6249,
          "len": 519
        },
        {
          "id": "LU/VWG/002/A-04-252-1_2005-02-21_MC00017",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-04-252-1_2005-02-21_MC00017.txt",
          "offset": 6765,
          "len": 600
        },
        {
          "id": "LU/VWG/002/A-04-252-1_2005-02-21_MC00018",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-04-252-1_2005-02-21_MC00018.txt",
          "offset": 7069,
          "len": 611
        },
        {
          "id": "LU/VWG/002/A-04-252-1_2005-02-21_MC00019",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-04-252-1_2005-02-21_MC00019.txt",
          "offset": 7676,
          "len": 531
        },
        {
          "id": "LU/VWG/002/A-04-252-1_2005-02-21_MC00020",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-04-252-1_2005-02-21_MC00020.txt",
          "offset": 8016,
          "len": 603
        },
        {
          "id": "LU/VWG/002/A-04-252-1_2005-02-21_MC00021",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-04-252-1_2005-02-21_MC00021.txt",
          "offset": 8505,
          "len": 698
        },
        {
          "id": "LU/VWG/002/A-04-252-1_2005-02-21_MC00022",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-04-252-1_2005-02-21_MC00022.txt",
          "offset": 9203,
          "len": 667
        },
        {
          "id": "LU/VWG/002/A-04-252-1_2005-02-21_MC00023",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-04-252-1_2005-02-21_MC00023.txt",
          "offset": 9837,
          "len": 576
        },
        {
          "id": "LU/VWG/002/A-04-252-1_2005-02-21_MC00024",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-04-252-1_2005-02-21_MC00024.txt",
          "offset": 10325,
          "len": 434
        },
        {
          "id": "LU/VWG/002/A-04-252-1_2005-02-21_MC00025",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-04-252-1_2005-02-21_MC00025.txt",
          "offset": 10728,
          "len": 617
        },
        {
          "id": "LU/VWG/002/A-04-252-1_2005-02-21_MC00026",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-04-252-1_2005-02-21_MC00026.txt",
          "offset": 11144,
          "len": 646
        },
        {
          "id": "LU/VWG/002/A-04-252-1_2005-02-21_MC00027",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-04-252-1_2005-02-21_MC00027.txt",
          "offset": 11522,
          "len": 690
        }
      ]
    },
    {
      "id": "LU/VWG/002/A-04-252-1_2005-02-21_C0004",
      "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-04-252-1_2005-02-21_C0004.json",
      "offset": 11651,
      "len": 4724,
      "MicroChunks": [
        {
          "id": "LU/VWG/002/A-04-252-1_2005-02-21_MC00027",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-04-252-1_2005-02-21_MC00027.txt",
          "offset": 11522,
          "len": 690
        },
        {
          "id": "LU/VWG/002/A-04-252-1_2005-02-21_MC00028",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-04-252-1_2005-02-21_MC00028.txt",
          "offset": 12066,
          "len": 524
        },
        {
          "id": "LU/VWG/002/A-04-252-1_2005-02-21_MC00029",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-04-252-1_2005-02-21_MC00029.txt",
          "offset": 12345,
          "len": 554
        },
        {
          "id": "LU/VWG/002/A-04-252-1_2005-02-21_MC00030",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-04-252-1_2005-02-21_MC00030.txt",
          "offset": 12821,
          "len": 608
        },
        {
          "id": "LU/VWG/002/A-04-252-1_2005-02-21_MC00031",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-04-252-1_2005-02-21_MC00031.txt",
          "offset": 13416,
          "len": 670
        },
        {
          "id": "LU/VWG/002/A-04-252-1_2005-02-21_MC00032",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-04-252-1_2005-02-21_MC00032.txt",
          "offset": 13973,
          "len": 603
        },
        {
          "id": "LU/VWG/002/A-04-252-1_2005-02-21_MC00033",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-04-252-1_2005-02-21_MC00033.txt",
          "offset": 14305,
          "len": 644
        },
        {
          "id": "LU/VWG/002/A-04-252-1_2005-02-21_MC00034",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-04-252-1_2005-02-21_MC00034.txt",
          "offset": 14576,
          "len": 613
        },
        {
          "id": "LU/VWG/002/A-04-252-1_2005-02-21_MC00035",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-04-252-1_2005-02-21_MC00035.txt",
          "offset": 15038,
          "len": 513
        },
        {
          "id": "LU/VWG/002/A-04-252-1_2005-02-21_MC00036",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-04-252-1_2005-02-21_MC00036.txt",
          "offset": 15385,
          "len": 664
        },
        {
          "id": "LU/VWG/002/A-04-252-1_2005-02-21_MC00037",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-04-252-1_2005-02-21_MC00037.txt",
          "offset": 15804,
          "len": 571
        }
      ]
    }
  ]
}