{
  "Signatur": "SG_VG_001",
  "Spider": "SG_Gerichte",
  "Datum": "2005-04-07",
  "PDF": {
    "Datei": "SG_Gerichte/SG_VG_001_B-2004-189_2005-04-07.pdf",
    "URL": "https://publikationen.sg.ch/rechtsprechung-gerichte?tx_diamjudicalsg_judicalpublicationpdf%5Bcontroller%5D=DownloadPdf&tx_diamjudicalsg_judicalpublicationpdf%5Bpublication%5D=4305&type=1563347022&cHash=7bff84a9086a7eae31402df366bd73de",
    "Checksum": "48a587c41fbc70faedf40cd7f2857a53"
  },
  "Scrapedate": "2025-07-19",
  "Num": [
    "B 2004/189"
  ],
  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "St.Gallen Verwaltungsgericht 07.04.2005 B 2004/189"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Saint-Gall Verwaltungsgericht 07.04.2005 B 2004/189"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "San Gallo Verwaltungsgericht 07.04.2005 B 2004/189"
    }
  ],
  "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. 67 StG (sGS 811.1), Art. 127 Abs. 2 BV (SR 101). Bei Selbständigerwerbenden, deren Geschäftsjahr nicht mit dem Kalenderjahr übereinstimmt, ist beim Wechsel von der Pränumerandobesteuerung mit Vergangenheitsbemessung zur Postnumerandobesteuerung mit Gegenwartsbemessung der gesamte Gewinn des in die erste Steuerperiode nach dem Systemwechsel fallenden Geschäftsabschlusses zu erfassen. Eine allfällige Ueberbesteuerung verstösst im ersten Steuerjahr nicht gegen den Grundsatz der Besteuerung nach der wirtschaftlichen Leistungsfähigkeit (Verwaltungsgericht, B 2004/189)."
    }
  ],
  "ScrapyJob": "446973/61/1836",
  "Zeit UTC": "19.07.2025 15:10:45",
  "Checksum": "6c077f13f671b0465b491403853cb432",
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