{
  "Signatur": "SG_VWEK_001",
  "Spider": "SG_Gerichte",
  "Datum": "2005-09-07",
  "PDF": {
    "Datei": "SG_Gerichte/SG_VWEK_001_I-1-2005-27_2005-09-07.pdf",
    "URL": "https://publikationen.sg.ch/rechtsprechung-gerichte?tx_diamjudicalsg_judicalpublicationpdf%5Bcontroller%5D=DownloadPdf&tx_diamjudicalsg_judicalpublicationpdf%5Bpublication%5D=4281&type=1563347022&cHash=9ebae474711638226efb61153058fb00",
    "Checksum": "f5a59ac1a22f72993f34afc7e75ea530"
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  "Scrapedate": "2025-07-19",
  "Num": [
    "I/1-2005/27"
  ],
  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "St.Gallen Verwaltungsrekurskommission 07.09.2005 I/1-2005/27"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Saint-Gall Verwaltungsrekurskommission 07.09.2005 I/1-2005/27"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "San Gallo Verwaltungsrekurskommission 07.09.2005 I/1-2005/27"
    }
  ],
  "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. 16 Abs. 1 StG: Ein Schuldzinsüberhang, der bei der internationalen Steuerausscheidung mit Frankreich aufgrund der proportionalen Schuldenverteilung auf Frankreich entfällt, muss im Kanton St. Gallen vom Hauptsteuerdomizil übernommen werden (Verwaltungsrekurskommission I/1-2005/27, 7. September 2005)."
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