{ "Signatur": "LU_VWG_002", "Spider": "LU_Gerichte", "Sprache": "de", "Datum": "2005-09-15", "HTML": { "Datei": "LU_Gerichte/LU_VWG_002_A-04-288-1_2005-09-15.html", "URL": "https://gerichte.lu.ch/recht_sprechung/lgve/Ajax?EnId=2499", "Checksum": "8b87d2d508a0840c61215364c9b1daee" }, "Scrapedate": "2023-01-01", "Num": [ "A 04 288_1" ], "Kopfzeile": [ { "Sprachen": [ "de", "fr", "it" ], "Text": "Luzern Verwaltungsgericht Abgaberechtliche Abteilung 15.09.2005 A 04 288_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": "§§ 7 Abs. 1, 18 Abs. 4 HStG, §§ 17, 198 Abs. 1 lit. c VRG. Haben die Steuerpflichtigen Einsprache erhoben und sind somit im Einspracheverfahren als Hauptpartei aufgetreten, können sie sich ihrer Parteistellung im Beschwerdeverfahren, das von der Kantonalen Steuerverwaltung veranlasst wurde, nicht entledigen, da es hier wie dort um die Hauptsache geht, d.h. um die Höhe der von ihnen geschuldeten Handänderungssteuer. Kommt den Steuerpflichtigen somit Parteistellung zu, werden sie im Falle des Unterliegens ebenso wie die Einwohnergemeinde kostenpflichtig, und zwar ohne Rücksicht darauf, dass sie im Beschwerdeverfahren keinen eigenen Antrag gestellt haben. Bestätigung der Rechtsprechung bezüglich der Zusammenrechnung von Land- und Werkpreis als Bemessungsgrundlage der Handänderungssteuer. | Handänderungssteuer" } ], "ScrapyJob": "446973/63/2392", "Zeit UTC": "18.02.2026 03:19:03", "Checksum": "8d1c2cb6e15f6fedb2337f1f3cf84322", "Chunktime": "15.04.2026 13:35:54", "Chunks": [ { "id": "LU/VWG/002/A-04-288-1_2005-09-15_C0001", "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-04-288-1_2005-09-15_C0001.json", "offset": 0, "len": 1070, "MicroChunks": [ { "id": "LU/VWG/002/A-04-288-1_2005-09-15_MC00001", "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-04-288-1_2005-09-15_MC00001.txt", "offset": 0, "len": 635 }, { "id": "LU/VWG/002/A-04-288-1_2005-09-15_MC00002", "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-04-288-1_2005-09-15_MC00002.txt", "offset": 275, "len": 602 }, { "id": "LU/VWG/002/A-04-288-1_2005-09-15_MC00003", "url": 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