{
  "Signatur": "LU_VWG_002",
  "Spider": "LU_Gerichte",
  "Sprache": "de",
  "Datum": "2004-08-20",
  "HTML": {
    "Datei": "LU_Gerichte/LU_VWG_002_A-04-36-1_2004-08-20.html",
    "URL": "https://gerichte.lu.ch/recht_sprechung/lgve/Ajax?EnId=1468",
    "Checksum": "504183d1713e5ebdebade5faeb42e1f0"
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  "Scrapedate": "2023-01-01",
  "Num": [
    "A 04 36_1"
  ],
  "Kopfzeile": [
    {
      "Sprachen": [
        "de",
        "fr",
        "it"
      ],
      "Text": "Luzern Verwaltungsgericht Abgaberechtliche Abteilung 20.08.2004 A 04 36_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": "Aus dem dualistischen System der Besteuerung der Grundstückgewinne ergibt sich ein Zusammenhang zwischen der ordentlichen Einkommenssteuer und der besonderen Grundstückgewinnsteuer. Eine Ausweiseinforderung im Rahmen der Einkommenssteuer kann eine Unterbrechungshandlung für die Veranlagungsverjährung der Grundstückgewinnsteuer darstellen. Dies trifft dann zu, wenn die Zuordnung des Grundstückgewinns zum Privatvermögen oder zum Geschäftsvermögen umstritten ist und die Ausweiseinforderung einen klaren Bezug zur steuerlichen Erfassung des Grundstückgewinns hat. | Grundstückgewinnsteuer"
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