{
  "Signatur": "SG_VWEK_001",
  "Spider": "SG_Gerichte",
  "Datum": "2006-06-15",
  "PDF": {
    "Datei": "SG_Gerichte/SG_VWEK_001_I-1-2006-80_2006-06-15.pdf",
    "URL": "https://publikationen.sg.ch/rechtsprechung-gerichte?tx_diamjudicalsg_judicalpublicationpdf%5Bcontroller%5D=DownloadPdf&tx_diamjudicalsg_judicalpublicationpdf%5Bpublication%5D=4132&type=1563347022&cHash=78560a95ad5c179c7dc502212811fe1f",
    "Checksum": "be685424699b3c7298ecaa21e363bc19"
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  "Scrapedate": "2025-07-19",
  "Num": [
    "I/1-2006/80"
  ],
  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "St.Gallen Verwaltungsrekurskommission 15.06.2006 I/1-2006/80"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Saint-Gall Verwaltungsrekurskommission 15.06.2006 I/1-2006/80"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "San Gallo Verwaltungsrekurskommission 15.06.2006 I/1-2006/80"
    }
  ],
  "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. 197 StG: Die Aufzählung der Revisionsgründe ist nicht abschliessend. Als übergesetzliche Revisionsgründe kommen das Willkürverbot und das Rechtsgleichheitsgebot in Frage. Unter dem Gesichtspunkt der Rechtsgleichheit dürfen Einelternfamilien in der selben Steuerperiode nicht nach einem unterschiedlichen System besteuert werden (Verwaltungsrekurskommission, I/1-2006/80, 15. Juni 2006). Der Entscheid ist nicht rechtskräftig. Sowohl die Rekurrentin als auch das kantonale Steueramt haben gegen diesen Entscheid beim Verwaltungsgericht Beschwerde erhoben."
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  "Zeit UTC": "19.07.2025 14:53:53",
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