{
  "Signatur": "SG_VWEK_001",
  "Spider": "SG_Gerichte",
  "Datum": "2006-05-04",
  "PDF": {
    "Datei": "SG_Gerichte/SG_VWEK_001_I-1-2005-157_2006-05-04.pdf",
    "URL": "https://publikationen.sg.ch/rechtsprechung-gerichte?tx_diamjudicalsg_judicalpublicationpdf%5Bcontroller%5D=DownloadPdf&tx_diamjudicalsg_judicalpublicationpdf%5Bpublication%5D=4129&type=1563347022&cHash=80a1542f98dbf0f1b0bd6ea8a632bfef",
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  "Scrapedate": "2025-07-19",
  "Num": [
    "I/1-2005/157"
  ],
  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "St.Gallen Verwaltungsrekurskommission 04.05.2006 I/1-2005/157"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Saint-Gall Verwaltungsrekurskommission 04.05.2006 I/1-2005/157"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "San Gallo Verwaltungsrekurskommission 04.05.2006 I/1-2005/157"
    }
  ],
  "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. 46 lit. c StG: Bei Zuwendungen an eine juristische Person, die teilweise gemeinnützige bzw. öffentliche Zwecke und teilweise Kultuszwecke bzw. nicht steuerbefreite Zwecke verfolgt, müssen für die einzelnen Zwecke in der Regel getrennte Rechtsträge geschaffen werden. Der Spender, der den Abzug geltend machen will, hat zu beweisen, dass die Zuwendung auf das Konto des gemeinnützigen Teils geleistet wurde (Verwaltungsrekurskommission, I/1-2005/157, 4. Mai 2006)."
    }
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  "ScrapyJob": "446973/61/1836",
  "Zeit UTC": "19.07.2025 14:55:57",
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