{
  "Signatur": "SG_VG_001",
  "Spider": "SG_Gerichte",
  "Datum": "2004-04-23",
  "PDF": {
    "Datei": "SG_Gerichte/SG_VG_001_B-2003-207_2004-04-23.pdf",
    "URL": "https://publikationen.sg.ch/rechtsprechung-gerichte?tx_diamjudicalsg_judicalpublicationpdf%5Bcontroller%5D=DownloadPdf&tx_diamjudicalsg_judicalpublicationpdf%5Bpublication%5D=4473&type=1563347022&cHash=66ac1c6aa4a738a2e533a4dd219e1fe5",
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  "Scrapedate": "2025-07-19",
  "Num": [
    "B 2003/207"
  ],
  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "St.Gallen Verwaltungsgericht 23.04.2004 B 2003/207"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Saint-Gall Verwaltungsgericht 23.04.2004 B 2003/207"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "San Gallo Verwaltungsgericht 23.04.2004 B 2003/207"
    }
  ],
  "Meta": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "St.Gallen Verwaltungsgericht "
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Saint-Gall Verwaltungsgericht "
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "San Gallo Verwaltungsgericht "
    }
  ],
  "Abstract": [
    {
      "Sprachen": [
        "de",
        "fr",
        "it"
      ],
      "Text": "Steuerrecht, Art. 314 StG (sGS 811.1). Der Zufluss einer Dividende einer vom Steuerpflichtigen beherrschten Aktiengesellschaft stellt ausserordentliches Einkommen dar, wenn die Höhe der Dividende im Verhältnis zu den Ausschüttungen in den Vorjahren und den erzielten Gewinnen und Verlusten als einmalige, nicht einer gefestigten Praxis entsprechenden Ausschüttung erscheint (Verwaltungsgericht, B 2003/207)."
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