{
  "Signatur": "SG_VWEK_001",
  "Spider": "SG_Gerichte",
  "Datum": "2007-11-13",
  "PDF": {
    "Datei": "SG_Gerichte/SG_VWEK_001_I-1-2007-100_2007-11-13.pdf",
    "URL": "https://publikationen.sg.ch/rechtsprechung-gerichte?tx_diamjudicalsg_judicalpublicationpdf%5Bcontroller%5D=DownloadPdf&tx_diamjudicalsg_judicalpublicationpdf%5Bpublication%5D=3953&type=1563347022&cHash=bbb35f7e2de0ba27cd66de020b21443b",
    "Checksum": "483dc7c00adf9c5d722a84ce3e28d242"
  },
  "Scrapedate": "2025-07-19",
  "Num": [
    "I/1-2007/100"
  ],
  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "St.Gallen Verwaltungsrekurskommission 13.11.2007 I/1-2007/100"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Saint-Gall Verwaltungsrekurskommission 13.11.2007 I/1-2007/100"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "San Gallo Verwaltungsrekurskommission 13.11.2007 I/1-2007/100"
    }
  ],
  "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. 39 Abs. 1 lit. a StG: Es spielt keine Rolle, ob der Steuerpflichtige den Arbeitsweg tatsächlich mit dem privaten Personenwagen zurücklegt. Für den Abzug der Aufwendungen ist in erster Linie die Zumutbarkeit der Benützung öffentlicher Verkehrsmittel massgebend. Bei der Beurteilung der Zumutbarkeit der kombinierten Benützung von öffentlichen und privaten Verkehrsmitteln (\"Park-and-Ride\") ist nicht allein auf die nächstgelegene Haltestelle abzustellen (Verwaltungsrekurskommission, I/1-2007/100, 13. November 2007)."
    }
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