{
  "Signatur": "LU_VWG_999",
  "Spider": "LU_Gerichte",
  "Sprache": "de",
  "Datum": "1991-11-06",
  "HTML": {
    "Datei": "LU_Gerichte/LU_VWG_999_P-90-7_1991-11-06.html",
    "URL": "https://gerichte.lu.ch/recht_sprechung/lgve/Ajax?EnId=1265",
    "Checksum": "08f455aa25d1c10b2d773b5777d42726"
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  "Scrapedate": "2023-01-01",
  "Num": [
    "P 90 7",
    "1991 II Nr. 16"
  ],
  "Kopfzeile": [
    {
      "Sprachen": [
        "de",
        "fr",
        "it"
      ],
      "Text": "Luzern Verwaltungsgericht sonstige 06.11.1991 P 90 7 (1991 II Nr. 16)"
    }
  ],
  "Meta": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Luzern Verwaltungsgericht sonstige"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Lucerne  sonstige"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Lucerna  sonstige"
    },
    {
      "Sprachen": [
        "de",
        "fr",
        "it"
      ],
      "Text": "Abteilung für die Prüfung von Erlassen"
    }
  ],
  "Abstract": [
    {
      "Sprachen": [
        "de",
        "fr",
        "it"
      ],
      "Text": "§ 19bis StG; § 1, § 2 der Verordnung über den steuerbaren Mietwert von selbstgenutzten Liegenschaften.\r\nErklärt der Gesetzgeber als Mietwert einer selber genutzten Liegenschaft den Betrag als massgebend, den der Steuerpflichtige als Mietzins für ein vergleichbares Objekt in gleicher Lage zu bezahlen hätte (sogenannte Marktmiete), so ist es gesetzwidrig, in der Vollzugsverordnung dazu den steuerbaren Mietwert auf 70 % der Marktmiete herabzusetzen. Die entsprechenden §§ 1 und 2 der Verordnung über den steuerbaren Mietwert von selbstgenutzten Liegenschaften vom 25. September 1990 werden daher aufgehoben. | Direkte Staats- und Gemeindesteuern"
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