{
  "Signatur": "SG_VWEK_001",
  "Spider": "SG_Gerichte",
  "Datum": "2005-05-25",
  "PDF": {
    "Datei": "SG_Gerichte/SG_VWEK_001_I-1-2004-173_2005-05-25.pdf",
    "URL": "https://publikationen.sg.ch/rechtsprechung-gerichte?tx_diamjudicalsg_judicalpublicationpdf%5Bcontroller%5D=DownloadPdf&tx_diamjudicalsg_judicalpublicationpdf%5Bpublication%5D=4276&type=1563347022&cHash=2dcf34c5192f243400ffea018f23db77",
    "Checksum": "d3fdfc8cdf6f4c75db6aa35d9286e33a"
  },
  "Scrapedate": "2025-07-19",
  "Num": [
    "I/1-2004/173"
  ],
  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "St.Gallen Verwaltungsrekurskommission 25.05.2005 I/1-2004/173"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Saint-Gall Verwaltungsrekurskommission 25.05.2005 I/1-2004/173"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "San Gallo Verwaltungsrekurskommission 25.05.2005 I/1-2004/173"
    }
  ],
  "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. 49 StG: Für den Kinderabzug gilt das Stichtagsprinzip. Eine Berücksichtigung pro rata temporis gibt es bei ganzjähriger Steuerpflicht nicht. Es besteht auch keine Möglichkeit, zwischen dem Kinderabzug oder dem Abzug von Unterhaltsbeiträgen zu wählen (Verwaltungsrekurskommission, I/1-2004/173, vom 25. Mai 2005)."
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