{
  "Signatur": "LU_VWG_002",
  "Spider": "LU_Gerichte",
  "Sprache": "de",
  "Datum": "2005-04-22",
  "HTML": {
    "Datei": "LU_Gerichte/LU_VWG_002_A-04-264-A-04-265-2_2005-04-22.html",
    "URL": "https://gerichte.lu.ch/recht_sprechung/lgve/Ajax?EnId=2648",
    "Checksum": "fdc5b05236a7766bb168fbfdd7df4a70"
  },
  "Scrapedate": "2023-01-01",
  "Num": [
    "A 04 264 A 04 265_2",
    "2005 II Nr. 18"
  ],
  "Kopfzeile": [
    {
      "Sprachen": [
        "de",
        "fr",
        "it"
      ],
      "Text": "Luzern Verwaltungsgericht Abgaberechtliche Abteilung 22.04.2005 A 04 264 A 04 265_2 (2005 II Nr. 18)"
    }
  ],
  "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. 26 Abs. 1 lit. d DBG; § 33 Abs. 1 lit. d StG. Abzug von Weiterbildungs- und Umschulungskosten. Die Ausbildung einer Gemeindeschreiberin zur Notarin ist als Zusatzausbildung und nicht als Weiterbildung zu qualifizieren. Zur Bedeutung und zum Unterschied der beiden Berufe. | Direkte Bundessteuer"
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