{
  "Signatur": "SG_VG_001",
  "Spider": "SG_Gerichte",
  "Datum": "2004-07-06",
  "PDF": {
    "Datei": "SG_Gerichte/SG_VG_001_B-2004-44_2004-07-06.pdf",
    "URL": "https://publikationen.sg.ch/rechtsprechung-gerichte?tx_diamjudicalsg_judicalpublicationpdf%5Bcontroller%5D=DownloadPdf&tx_diamjudicalsg_judicalpublicationpdf%5Bpublication%5D=4487&type=1563347022&cHash=e3bf5197566659ba6c2f91c7e2a7044e",
    "Checksum": "ab5dc8a59a19ed987199a63c9073d798"
  },
  "Scrapedate": "2025-07-19",
  "Num": [
    "B 2004/44"
  ],
  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "St.Gallen Verwaltungsgericht 06.07.2004 B 2004/44"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Saint-Gall Verwaltungsgericht 06.07.2004 B 2004/44"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "San Gallo Verwaltungsgericht 06.07.2004 B 2004/44"
    }
  ],
  "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. 31 Abs. 2 StG (sGS 811.1). Eine im Eigentum der Kollektivgesellschafter stehende Wohnung, die der Kollektivgesellschaft als Geschäftsraum dient und dieser vermietet wird, gehört zum Privatvermögen der Gesellschafter (Verwaltungsgericht, B 2004/44)."
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