{ "Signatur": "LU_VWG_002", "Spider": "LU_Gerichte", "Sprache": "de", "Datum": "2006-01-24", "HTML": { "Datei": "LU_Gerichte/LU_VWG_002_A-05-62-2_2006-01-24.html", "URL": "https://gerichte.lu.ch/recht_sprechung/lgve/Ajax?EnId=3067", "Checksum": "6e2512a611bc7ac9f1a948adb92c20cf" }, "Scrapedate": "2023-01-01", "Num": [ "A 05 62_2", "2006 II Nr. 20" ], "Kopfzeile": [ { "Sprachen": [ "de", "fr", "it" ], "Text": "Luzern Verwaltungsgericht Abgaberechtliche Abteilung 24.01.2006 A 05 62_2 (2006 II Nr. 20)" } ], "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": "§ 243 lit. a StG; Art. 80 BVG. Die Steuerbefreiung der Pensionskasse des Bundes Publica als öffentlich-rechtliche Anstalt des Bundes und dem BVG subsidiär unterstellte Vorsorgeeinrichtung beurteilt sich nach der spezialgesetzlichen Bestimmung von Art. 80 BVG. Art. 62d RVOG kommt nicht zur Anwendung. Art. 80 Abs. 3 BVG erlaubt es den Kantonen, die Vorsorgeeinrichtungen mit Liegenschaftssteuern zu belasten, unabhängig davon, ob die Liegenschaft unmittelbar einem öffentlichen Zweck oder dem Vorsorgezweck dient. § 243 StG sieht keine Steuerbefreiung für Einrichtungen der beruflichen Vorsorge vor. | Direkte Staats- und Gemeindesteuern" } ], "ScrapyJob": "446973/63/2392", "Zeit UTC": "18.02.2026 03:14:43", "Checksum": "e7bf1285561d746ae12212113d22f0dd", "Chunktime": "15.04.2026 13:36:02", "Chunks": [ { "id": "LU/VWG/002/A-05-62-2_2006-01-24_C0001", "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-62-2_2006-01-24_C0001.json", "offset": 0, "len": 904, "MicroChunks": [ { "id": "LU/VWG/002/A-05-62-2_2006-01-24_MC00001", "url": "https://files.entscheidsuche.ch/chunks/LU/VWG/002/A-05-62-2_2006-01-24_MC00001.txt", "offset": 0, "len": 547 }, { "id": "LU/VWG/002/A-05-62-2_2006-01-24_MC00002", "url": 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