{
  "Signatur": "LU_VWG_002",
  "Spider": "LU_Gerichte",
  "Sprache": "de",
  "Datum": "2006-06-16",
  "HTML": {
    "Datei": "LU_Gerichte/LU_VWG_002_A-05-210_2006-06-16.html",
    "URL": "https://gerichte.lu.ch/recht_sprechung/lgve/Ajax?EnId=2779",
    "Checksum": "1ab13ad587f2543a53b3347d270f6a22"
  },
  "Scrapedate": "2023-01-01",
  "Num": [
    "A 05 210"
  ],
  "Kopfzeile": [
    {
      "Sprachen": [
        "de",
        "fr",
        "it"
      ],
      "Text": "Luzern Verwaltungsgericht Abgaberechtliche Abteilung 16.06.2006 A 05 210"
    }
  ],
  "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 HStG; Art. 8 Abs. 1 BV. Die Handänderungssteuer ist auf der Summe von Landpreis und Werklohn zu erheben, wenn Kauf- und Werkvertrag so voneinander abhängen, dass es ohne den einen nicht zum Abschluss des anderen gekommen wäre und das Geschäft als Ganzes wirtschaftlich dem Verkauf eines fertigen Hauses gleichkommt. Verkäuferschaft und Generalunternehmer müssen dabei nicht identisch sein.\r\nAus dem Rechtsgleichheitsgebot entsteht kein Anspruch auf Gleichbehandlung im Unrecht. | Handänderungssteuer"
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