{
  "Signatur": "LU_VWG_002",
  "Spider": "LU_Gerichte",
  "Sprache": "de",
  "Datum": "2005-12-05",
  "HTML": {
    "Datei": "LU_Gerichte/LU_VWG_002_A-05-27-A-05-28-2_2005-12-05.html",
    "URL": "https://gerichte.lu.ch/recht_sprechung/lgve/Ajax?EnId=2654",
    "Checksum": "643d949334d994de0ee0e8b112ed821f"
  },
  "Scrapedate": "2023-01-01",
  "Num": [
    "A 05 27 A 05 28_2",
    "2005 II Nr. 24"
  ],
  "Kopfzeile": [
    {
      "Sprachen": [
        "de",
        "fr",
        "it"
      ],
      "Text": "Luzern Verwaltungsgericht Abgaberechtliche Abteilung 05.12.2005 A 05 27 A 05 28_2 (2005 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": "§§ 23ff. und § 144 Abs. 1 StG; Art. 16ff. DBG. Qualifizierung des Einkommens als Einkommen aus selbständiger bzw. unselbständiger Erwerbstätigkeit (Erw. 4). Die Beurteilung muss für jede Steuerperiode erneut erfolgen; es besteht kein Anspruch darauf, eine einmal vorgenommene Qualifizierung beizubehalten. Die sozialversicherungsrechtliche Einordnung der Einkünfte ist nicht bindend für die Steuerbehörden (Erw. 3b). | Direkte Staats- und Gemeindesteuern"
    }
  ],
  "ScrapyJob": "446973/63/2392",
  "Zeit UTC": "18.02.2026 03:19:05",
  "Checksum": "7e3771fa66585513455beb87dc954cf5",
  "Chunktime": "15.04.2026 13:36:01",
  "Chunks": [
    {
      "id": "LU/VWG/002/A-05-27-A-05-28-2_2005-12-05_C0001",
      "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-27-A-05-28-2_2005-12-05_C0001.json",
      "offset": 0,
      "len": 729,
      "MicroChunks": [
        {
          "id": "LU/VWG/002/A-05-27-A-05-28-2_2005-12-05_MC00001",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-27-A-05-28-2_2005-12-05_MC00001.txt",
          "offset": 0,
          "len": 666
        },
        {
          "id": "LU/VWG/002/A-05-27-A-05-28-2_2005-12-05_MC00002",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-27-A-05-28-2_2005-12-05_MC00002.txt",
          "offset": 560,
          "len": 606
        }
      ]
    },
    {
      "id": "LU/VWG/002/A-05-27-A-05-28-2_2005-12-05_C0002",
      "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-27-A-05-28-2_2005-12-05_C0002.json",
      "offset": 729,
      "len": 5410,
      "MicroChunks": [
        {
          "id": "LU/VWG/002/A-05-27-A-05-28-2_2005-12-05_MC00002",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-27-A-05-28-2_2005-12-05_MC00002.txt",
          "offset": 560,
          "len": 606
        },
        {
          "id": "LU/VWG/002/A-05-27-A-05-28-2_2005-12-05_MC00003",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-27-A-05-28-2_2005-12-05_MC00003.txt",
          "offset": 1118,
          "len": 648
        },
        {
          "id": "LU/VWG/002/A-05-27-A-05-28-2_2005-12-05_MC00004",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-27-A-05-28-2_2005-12-05_MC00004.txt",
          "offset": 1628,
          "len": 676
        },
        {
          "id": "LU/VWG/002/A-05-27-A-05-28-2_2005-12-05_MC00005",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-27-A-05-28-2_2005-12-05_MC00005.txt",
          "offset": 2120,
          "len": 425
        },
        {
          "id": "LU/VWG/002/A-05-27-A-05-28-2_2005-12-05_MC00006",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-27-A-05-28-2_2005-12-05_MC00006.txt",
          "offset": 2433,
          "len": 659
        },
        {
          "id": "LU/VWG/002/A-05-27-A-05-28-2_2005-12-05_MC00007",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-27-A-05-28-2_2005-12-05_MC00007.txt",
          "offset": 2821,
          "len": 622
        },
        {
          "id": "LU/VWG/002/A-05-27-A-05-28-2_2005-12-05_MC00008",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-27-A-05-28-2_2005-12-05_MC00008.txt",
          "offset": 3183,
          "len": 593
        },
        {
          "id": "LU/VWG/002/A-05-27-A-05-28-2_2005-12-05_MC00009",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-27-A-05-28-2_2005-12-05_MC00009.txt",
          "offset": 3715,
          "len": 554
        },
        {
          "id": "LU/VWG/002/A-05-27-A-05-28-2_2005-12-05_MC00010",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-27-A-05-28-2_2005-12-05_MC00010.txt",
          "offset": 3973,
          "len": 632
        },
        {
          "id": "LU/VWG/002/A-05-27-A-05-28-2_2005-12-05_MC00011",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-27-A-05-28-2_2005-12-05_MC00011.txt",
          "offset": 4440,
          "len": 693
        },
        {
          "id": "LU/VWG/002/A-05-27-A-05-28-2_2005-12-05_MC00012",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-27-A-05-28-2_2005-12-05_MC00012.txt",
          "offset": 4803,
          "len": 670
        },
        {
          "id": "LU/VWG/002/A-05-27-A-05-28-2_2005-12-05_MC00013",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-27-A-05-28-2_2005-12-05_MC00013.txt",
          "offset": 5372,
          "len": 444
        },
        {
          "id": "LU/VWG/002/A-05-27-A-05-28-2_2005-12-05_MC00014",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-27-A-05-28-2_2005-12-05_MC00014.txt",
          "offset": 5615,
          "len": 661
        }
      ]
    },
    {
      "id": "LU/VWG/002/A-05-27-A-05-28-2_2005-12-05_C0003",
      "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-27-A-05-28-2_2005-12-05_C0003.json",
      "offset": 6139,
      "len": 5404,
      "MicroChunks": [
        {
          "id": "LU/VWG/002/A-05-27-A-05-28-2_2005-12-05_MC00014",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-27-A-05-28-2_2005-12-05_MC00014.txt",
          "offset": 5615,
          "len": 661
        },
        {
          "id": "LU/VWG/002/A-05-27-A-05-28-2_2005-12-05_MC00015",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-27-A-05-28-2_2005-12-05_MC00015.txt",
          "offset": 6174,
          "len": 697
        },
        {
          "id": "LU/VWG/002/A-05-27-A-05-28-2_2005-12-05_MC00016",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-27-A-05-28-2_2005-12-05_MC00016.txt",
          "offset": 6699,
          "len": 606
        },
        {
          "id": "LU/VWG/002/A-05-27-A-05-28-2_2005-12-05_MC00017",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-27-A-05-28-2_2005-12-05_MC00017.txt",
          "offset": 7144,
          "len": 623
        },
        {
          "id": "LU/VWG/002/A-05-27-A-05-28-2_2005-12-05_MC00018",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-27-A-05-28-2_2005-12-05_MC00018.txt",
          "offset": 7516,
          "len": 585
        },
        {
          "id": "LU/VWG/002/A-05-27-A-05-28-2_2005-12-05_MC00019",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-27-A-05-28-2_2005-12-05_MC00019.txt",
          "offset": 7881,
          "len": 675
        },
        {
          "id": "LU/VWG/002/A-05-27-A-05-28-2_2005-12-05_MC00020",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-27-A-05-28-2_2005-12-05_MC00020.txt",
          "offset": 8364,
          "len": 387
        },
        {
          "id": "LU/VWG/002/A-05-27-A-05-28-2_2005-12-05_MC00021",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-27-A-05-28-2_2005-12-05_MC00021.txt",
          "offset": 8556,
          "len": 667
        },
        {
          "id": "LU/VWG/002/A-05-27-A-05-28-2_2005-12-05_MC00022",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-27-A-05-28-2_2005-12-05_MC00022.txt",
          "offset": 9171,
          "len": 699
        },
        {
          "id": "LU/VWG/002/A-05-27-A-05-28-2_2005-12-05_MC00023",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-27-A-05-28-2_2005-12-05_MC00023.txt",
          "offset": 9661,
          "len": 661
        },
        {
          "id": "LU/VWG/002/A-05-27-A-05-28-2_2005-12-05_MC00024",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-27-A-05-28-2_2005-12-05_MC00024.txt",
          "offset": 10145,
          "len": 610
        },
        {
          "id": "LU/VWG/002/A-05-27-A-05-28-2_2005-12-05_MC00025",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-27-A-05-28-2_2005-12-05_MC00025.txt",
          "offset": 10694,
          "len": 603
        },
        {
          "id": "LU/VWG/002/A-05-27-A-05-28-2_2005-12-05_MC00026",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-27-A-05-28-2_2005-12-05_MC00026.txt",
          "offset": 11056,
          "len": 698
        },
        {
          "id": "LU/VWG/002/A-05-27-A-05-28-2_2005-12-05_MC00027",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-27-A-05-28-2_2005-12-05_MC00027.txt",
          "offset": 11435,
          "len": 624
        }
      ]
    },
    {
      "id": "LU/VWG/002/A-05-27-A-05-28-2_2005-12-05_C0004",
      "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-27-A-05-28-2_2005-12-05_C0004.json",
      "offset": 11543,
      "len": 2594,
      "MicroChunks": [
        {
          "id": "LU/VWG/002/A-05-27-A-05-28-2_2005-12-05_MC00027",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-27-A-05-28-2_2005-12-05_MC00027.txt",
          "offset": 11435,
          "len": 624
        },
        {
          "id": "LU/VWG/002/A-05-27-A-05-28-2_2005-12-05_MC00028",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-27-A-05-28-2_2005-12-05_MC00028.txt",
          "offset": 11923,
          "len": 673
        },
        {
          "id": "LU/VWG/002/A-05-27-A-05-28-2_2005-12-05_MC00029",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-27-A-05-28-2_2005-12-05_MC00029.txt",
          "offset": 12453,
          "len": 573
        },
        {
          "id": "LU/VWG/002/A-05-27-A-05-28-2_2005-12-05_MC00030",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-27-A-05-28-2_2005-12-05_MC00030.txt",
          "offset": 12911,
          "len": 641
        },
        {
          "id": "LU/VWG/002/A-05-27-A-05-28-2_2005-12-05_MC00031",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-27-A-05-28-2_2005-12-05_MC00031.txt",
          "offset": 13357,
          "len": 658
        },
        {
          "id": "LU/VWG/002/A-05-27-A-05-28-2_2005-12-05_MC00032",
          "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-27-A-05-28-2_2005-12-05_MC00032.txt",
          "offset": 13637,
          "len": 500
        }
      ]
    }
  ]
}