{
  "Signatur": "LU_VWG_002",
  "Spider": "LU_Gerichte",
  "Sprache": "de",
  "Datum": "2006-07-06",
  "HTML": {
    "Datei": "LU_Gerichte/LU_VWG_002_A-05-146-A-05-147_2006-07-06.html",
    "URL": "https://gerichte.lu.ch/recht_sprechung/lgve/Ajax?EnId=2899",
    "Checksum": "f47d6419c2abce0371f259669989bd5c"
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  "Scrapedate": "2023-01-01",
  "Num": [
    "A 05 146 A 05 147"
  ],
  "Kopfzeile": [
    {
      "Sprachen": [
        "de",
        "fr",
        "it"
      ],
      "Text": "Luzern Verwaltungsgericht Abgaberechtliche Abteilung 06.07.2006 A 05 146 A 05 147"
    }
  ],
  "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": "§ 251 StG; Art. 218 DBG; Art. 69 StHG. Dividendeneinkommen sind in der Regel keine ausserordentlichen, mittels einer Jahressteuer zu erfassende Vermögenserträge. Ändert indes eine personenbezogene Aktiengesellschaft ihre Dividenden- bzw. Ausschüttungspolitik gerade in den in die Bemessungslücke fallenden Jahren, fällt eine Besteuerung gestützt auf § 251 StG bzw. Art. 218 DBG in Betracht. | Direkte Staats- und Gemeindesteuern"
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