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  "Signatur": "LU_VWG_002",
  "Spider": "LU_Gerichte",
  "Sprache": "de",
  "Datum": "2006-01-06",
  "HTML": {
    "Datei": "LU_Gerichte/LU_VWG_002_A-05-102-2_2006-01-06.html",
    "URL": "https://gerichte.lu.ch/recht_sprechung/lgve/Ajax?EnId=3070",
    "Checksum": "553fc2e043b847b1bb1d3468fddf32c2"
  },
  "Scrapedate": "2023-01-01",
  "Num": [
    "A 05 102_2",
    "2006 II Nr. 23"
  ],
  "Kopfzeile": [
    {
      "Sprachen": [
        "de",
        "fr",
        "it"
      ],
      "Text": "Luzern Verwaltungsgericht Abgaberechtliche Abteilung 06.01.2006 A 05 102_2 (2006 II Nr. 23)"
    }
  ],
  "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": "§ 3 Ziff. 2 HStG. Die steuerbefreite Handänderung unter Ehegatten als Folge der güterrechtlichen Auseinandersetzung braucht ihren Grund im Scheidungsurteil selber. Fall von geschiedenen Eheleuten, die rund vier Jahre nach der Scheidung einen Kaufvertrag über ein Grundstück abschliessen. Steuerbefreiung abgelehnt. | Handänderungssteuer"
    }
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