{
  "Signatur": "SG_VG_001",
  "Spider": "SG_Gerichte",
  "Datum": "2005-03-22",
  "PDF": {
    "Datei": "SG_Gerichte/SG_VG_001_B-2004-176_2005-03-22.pdf",
    "URL": "https://publikationen.sg.ch/rechtsprechung-gerichte?tx_diamjudicalsg_judicalpublicationpdf%5Bcontroller%5D=DownloadPdf&tx_diamjudicalsg_judicalpublicationpdf%5Bpublication%5D=4299&type=1563347022&cHash=8860cdd4135539e4439d4a7b118c9a36",
    "Checksum": "01c6468ed5fa2d98725f45dddffde81b"
  },
  "Scrapedate": "2025-07-19",
  "Num": [
    "B 2004/176"
  ],
  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "St.Gallen Verwaltungsgericht 22.03.2005 B 2004/176"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Saint-Gall Verwaltungsgericht 22.03.2005 B 2004/176"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "San Gallo Verwaltungsgericht 22.03.2005 B 2004/176"
    }
  ],
  "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. 212 Abs. 1 StG (sGS 811.1). Von juristischen Personen sind Ausgleichszinsen ab 1. Januar 1999 auch dann zu erheben, wenn die Steuerforderung aus einer Steuerperiode vor 1999 stammt (Verwaltungsgericht, B 2004/176)."
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