{
  "Signatur": "SG_VWEK_001",
  "Spider": "SG_Gerichte",
  "Datum": "2004-08-18",
  "PDF": {
    "Datei": "SG_Gerichte/SG_VWEK_001_I-1-2003-251_2004-08-18.pdf",
    "URL": "https://publikationen.sg.ch/rechtsprechung-gerichte?tx_diamjudicalsg_judicalpublicationpdf%5Bcontroller%5D=DownloadPdf&tx_diamjudicalsg_judicalpublicationpdf%5Bpublication%5D=4454&type=1563347022&cHash=fb737c126d0696566bb8a0cf0ece4379",
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  "Scrapedate": "2025-07-19",
  "Num": [
    "I/1-2003/251"
  ],
  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "St.Gallen Verwaltungsrekurskommission 18.08.2004 I/1-2003/251"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Saint-Gall Verwaltungsrekurskommission 18.08.2004 I/1-2003/251"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "San Gallo Verwaltungsrekurskommission 18.08.2004 I/1-2003/251"
    }
  ],
  "Meta": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "St.Gallen Verwaltungsrekurskommission "
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Saint-Gall Verwaltungsrekurskommission "
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "San Gallo Verwaltungsrekurskommission "
    },
    {
      "Sprachen": [
        "de",
        "fr",
        "it"
      ],
      "Text": "Abgaben und öffentliche Dienstpflichten"
    }
  ],
  "Abstract": [
    {
      "Sprachen": [
        "de",
        "fr",
        "it"
      ],
      "Text": "Art. 314 StG: Die Bruttogewinnvergleichsmethode kann bei einem Handelsbetrieb dazu dienen, in der Bemessungslücke die ordentlichen von den ausserordentlichen Erträgen abzugrenzen.(Verwaltungsrekurskommission, 18. August 2004, I/1-2003/251)"
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