{
  "Signatur": "LU_VWG_002",
  "Spider": "LU_Gerichte",
  "Sprache": "de",
  "Datum": "2006-06-21",
  "HTML": {
    "Datei": "LU_Gerichte/LU_VWG_002_A-05-261_2006-06-21.html",
    "URL": "https://gerichte.lu.ch/recht_sprechung/lgve/Ajax?EnId=2781",
    "Checksum": "add23edca063f3ee7b9ab51c4e26f16e"
  },
  "Scrapedate": "2023-01-01",
  "Num": [
    "A 05 261"
  ],
  "Kopfzeile": [
    {
      "Sprachen": [
        "de",
        "fr",
        "it"
      ],
      "Text": "Luzern Verwaltungsgericht Abgaberechtliche Abteilung 21.06.2006 A 05 261"
    }
  ],
  "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": "Spezialsteuerdomizil aufgrund wirtschaftlicher Zugehörigkeit. Beweislast.\r\nAufrechnung von pauschalen Geschäftsspesen ohne glaubwürdigen Nachweis. | Direkte Staats- und Gemeindesteuern"
    }
  ],
  "ScrapyJob": "446973/63/2392",
  "Zeit UTC": "18.02.2026 03:19:09",
  "Checksum": "2ca1e685dc13ce52ac581ffbe0f79b81",
  "Chunktime": "15.04.2026 13:36:01",
  "Chunks": [
    {
      "id": "LU/VWG/002/A-05-261_2006-06-21_C0001",
      "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-261_2006-06-21_C0001.json",
      "offset": 0,
      "len": 434,
      "MicroChunks": [
        {
          "id": "LU/VWG/002/A-05-261_2006-06-21_MC00001",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-261_2006-06-21_MC00001.txt",
          "offset": 0,
          "len": 607
        },
        {
          "id": "LU/VWG/002/A-05-261_2006-06-21_MC00002",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-261_2006-06-21_MC00002.txt",
          "offset": 433,
          "len": 629
        }
      ]
    },
    {
      "id": "LU/VWG/002/A-05-261_2006-06-21_C0002",
      "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-261_2006-06-21_C0002.json",
      "offset": 434,
      "len": 5703,
      "MicroChunks": [
        {
          "id": "LU/VWG/002/A-05-261_2006-06-21_MC00002",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-261_2006-06-21_MC00002.txt",
          "offset": 433,
          "len": 629
        },
        {
          "id": "LU/VWG/002/A-05-261_2006-06-21_MC00003",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-261_2006-06-21_MC00003.txt",
          "offset": 947,
          "len": 464
        },
        {
          "id": "LU/VWG/002/A-05-261_2006-06-21_MC00004",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-261_2006-06-21_MC00004.txt",
          "offset": 1282,
          "len": 538
        },
        {
          "id": "LU/VWG/002/A-05-261_2006-06-21_MC00005",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-261_2006-06-21_MC00005.txt",
          "offset": 1814,
          "len": 578
        },
        {
          "id": "LU/VWG/002/A-05-261_2006-06-21_MC00006",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-261_2006-06-21_MC00006.txt",
          "offset": 2302,
          "len": 571
        },
        {
          "id": "LU/VWG/002/A-05-261_2006-06-21_MC00007",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-261_2006-06-21_MC00007.txt",
          "offset": 2708,
          "len": 656
        },
        {
          "id": "LU/VWG/002/A-05-261_2006-06-21_MC00008",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-261_2006-06-21_MC00008.txt",
          "offset": 3162,
          "len": 349
        },
        {
          "id": "LU/VWG/002/A-05-261_2006-06-21_MC00009",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-261_2006-06-21_MC00009.txt",
          "offset": 3453,
          "len": 522
        },
        {
          "id": "LU/VWG/002/A-05-261_2006-06-21_MC00010",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-261_2006-06-21_MC00010.txt",
          "offset": 3942,
          "len": 455
        },
        {
          "id": "LU/VWG/002/A-05-261_2006-06-21_MC00011",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-261_2006-06-21_MC00011.txt",
          "offset": 4296,
          "len": 567
        },
        {
          "id": "LU/VWG/002/A-05-261_2006-06-21_MC00012",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-261_2006-06-21_MC00012.txt",
          "offset": 4755,
          "len": 699
        },
        {
          "id": "LU/VWG/002/A-05-261_2006-06-21_MC00013",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-261_2006-06-21_MC00013.txt",
          "offset": 5394,
          "len": 492
        },
        {
          "id": "LU/VWG/002/A-05-261_2006-06-21_MC00014",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-261_2006-06-21_MC00014.txt",
          "offset": 5684,
          "len": 649
        }
      ]
    },
    {
      "id": "LU/VWG/002/A-05-261_2006-06-21_C0003",
      "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-261_2006-06-21_C0003.json",
      "offset": 6137,
      "len": 5701,
      "MicroChunks": [
        {
          "id": "LU/VWG/002/A-05-261_2006-06-21_MC00014",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-261_2006-06-21_MC00014.txt",
          "offset": 5684,
          "len": 649
        },
        {
          "id": "LU/VWG/002/A-05-261_2006-06-21_MC00015",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-261_2006-06-21_MC00015.txt",
          "offset": 6240,
          "len": 444
        },
        {
          "id": "LU/VWG/002/A-05-261_2006-06-21_MC00016",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-261_2006-06-21_MC00016.txt",
          "offset": 6598,
          "len": 654
        },
        {
          "id": "LU/VWG/002/A-05-261_2006-06-21_MC00017",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-261_2006-06-21_MC00017.txt",
          "offset": 7072,
          "len": 635
        },
        {
          "id": "LU/VWG/002/A-05-261_2006-06-21_MC00018",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-261_2006-06-21_MC00018.txt",
          "offset": 7383,
          "len": 693
        },
        {
          "id": "LU/VWG/002/A-05-261_2006-06-21_MC00019",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-261_2006-06-21_MC00019.txt",
          "offset": 7891,
          "len": 470
        },
        {
          "id": "LU/VWG/002/A-05-261_2006-06-21_MC00020",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-261_2006-06-21_MC00020.txt",
          "offset": 8076,
          "len": 623
        },
        {
          "id": "LU/VWG/002/A-05-261_2006-06-21_MC00021",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-261_2006-06-21_MC00021.txt",
          "offset": 8361,
          "len": 578
        },
        {
          "id": "LU/VWG/002/A-05-261_2006-06-21_MC00022",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-261_2006-06-21_MC00022.txt",
          "offset": 8699,
          "len": 522
        },
        {
          "id": "LU/VWG/002/A-05-261_2006-06-21_MC00023",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-261_2006-06-21_MC00023.txt",
          "offset": 9064,
          "len": 505
        },
        {
          "id": "LU/VWG/002/A-05-261_2006-06-21_MC00024",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-261_2006-06-21_MC00024.txt",
          "offset": 9461,
          "len": 625
        },
        {
          "id": "LU/VWG/002/A-05-261_2006-06-21_MC00025",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-261_2006-06-21_MC00025.txt",
          "offset": 9962,
          "len": 607
        },
        {
          "id": "LU/VWG/002/A-05-261_2006-06-21_MC00026",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-261_2006-06-21_MC00026.txt",
          "offset": 10326,
          "len": 674
        },
        {
          "id": "LU/VWG/002/A-05-261_2006-06-21_MC00027",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-261_2006-06-21_MC00027.txt",
          "offset": 10939,
          "len": 505
        },
        {
          "id": "LU/VWG/002/A-05-261_2006-06-21_MC00028",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-261_2006-06-21_MC00028.txt",
          "offset": 11302,
          "len": 650
        }
      ]
    },
    {
      "id": "LU/VWG/002/A-05-261_2006-06-21_C0004",
      "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-261_2006-06-21_C0004.json",
      "offset": 11838,
      "len": 2070,
      "MicroChunks": [
        {
          "id": "LU/VWG/002/A-05-261_2006-06-21_MC00028",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-261_2006-06-21_MC00028.txt",
          "offset": 11302,
          "len": 650
        },
        {
          "id": "LU/VWG/002/A-05-261_2006-06-21_MC00029",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-261_2006-06-21_MC00029.txt",
          "offset": 11928,
          "len": 346
        },
        {
          "id": "LU/VWG/002/A-05-261_2006-06-21_MC00030",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-261_2006-06-21_MC00030.txt",
          "offset": 12031,
          "len": 689
        },
        {
          "id": "LU/VWG/002/A-05-261_2006-06-21_MC00031",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-261_2006-06-21_MC00031.txt",
          "offset": 12274,
          "len": 693
        },
        {
          "id": "LU/VWG/002/A-05-261_2006-06-21_MC00032",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-261_2006-06-21_MC00032.txt",
          "offset": 12967,
          "len": 467
        },
        {
          "id": "LU/VWG/002/A-05-261_2006-06-21_MC00033",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-261_2006-06-21_MC00033.txt",
          "offset": 13033,
          "len": 697
        },
        {
          "id": "LU/VWG/002/A-05-261_2006-06-21_MC00034",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-261_2006-06-21_MC00034.txt",
          "offset": 13730,
          "len": 178
        }
      ]
    }
  ]
}