{
  "Signatur": "SG_VWEK_001",
  "Spider": "SG_Gerichte",
  "Datum": "2006-05-04",
  "PDF": {
    "Datei": "SG_Gerichte/SG_VWEK_001_I-1-2005-79_2006-05-04.pdf",
    "URL": "https://publikationen.sg.ch/rechtsprechung-gerichte?tx_diamjudicalsg_judicalpublicationpdf%5Bcontroller%5D=DownloadPdf&tx_diamjudicalsg_judicalpublicationpdf%5Bpublication%5D=6251&type=1563347022&cHash=2ceb9b23a611bc96be9f129f6bfc29ce",
    "Checksum": "86d4f4de1819807ed577605b750d1c44"
  },
  "Scrapedate": "2025-07-19",
  "Num": [
    "I/1-2005/79"
  ],
  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "St.Gallen Verwaltungsrekurskommission 04.05.2006 I/1-2005/79"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Saint-Gall Verwaltungsrekurskommission 04.05.2006 I/1-2005/79"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "San Gallo Verwaltungsrekurskommission 04.05.2006 I/1-2005/79"
    }
  ],
  "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. 181 Abs. 3 StG: Unrichtig ist eine Veranlagung nur dann, wenn ein offensichtlicher Fehler vorliegt. Liegt der Veranlagung eine Rechtsverletzung inklusive Ermessensmissbrauch oder Ermessensüberschreitung zugrunde, so ist einem Rückzug keine Folge zu geben. Unklar ist hingegen die Rechtsage bei rein quantitativen Korrekturen, sei es auf der Einkunfts- wie auf der Abzugsseite (Verwaltungsrekurskommission, I/1-2005/79, 4. Mai 2006)."
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  "Zeit UTC": "19.07.2025 14:56:05",
  "Checksum": "469e194a26968ee0bee0afae7921f4d8",
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