{
  "Signatur": "LU_VWG_002",
  "Spider": "LU_Gerichte",
  "Sprache": "de",
  "Datum": "2004-11-02",
  "HTML": {
    "Datei": "LU_Gerichte/LU_VWG_002_A-04-86_2004-11-02.html",
    "URL": "https://gerichte.lu.ch/recht_sprechung/lgve/Ajax?EnId=2520",
    "Checksum": "1c5a5a575b2fec11b805d321960cbeb2"
  },
  "Scrapedate": "2023-01-01",
  "Num": [
    "A 04 86",
    "2004 II Nr. 24"
  ],
  "Kopfzeile": [
    {
      "Sprachen": [
        "de",
        "fr",
        "it"
      ],
      "Text": "Luzern Verwaltungsgericht Abgaberechtliche Abteilung 02.11.2004 A 04 86 (2004 II Nr. 24)"
    }
  ],
  "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": "§ 54 Abs. 1 StG; Art. 210 Abs. 1 DBG. Zeitliche Bemessung des Einkommens. Frage der steuerrechtlichen Realisierung eines Pflegelohnes. Fall einer Mutter, die von ihrem entmündigten Sohn ein Grundstück erwirbt und einen Teil des Kaufpreises mittels Anrechnung eines Pflegelohnes für erbrachte Pflegedienste bezahlt. | Direkte Staats- und Gemeindesteuern"
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