{
  "Signatur": "SG_VWEK_001",
  "Spider": "SG_Gerichte",
  "Datum": "2007-12-13",
  "PDF": {
    "Datei": "SG_Gerichte/SG_VWEK_001_I-1-2007-111_2007-12-13.pdf",
    "URL": "https://publikationen.sg.ch/rechtsprechung-gerichte?tx_diamjudicalsg_judicalpublicationpdf%5Bcontroller%5D=DownloadPdf&tx_diamjudicalsg_judicalpublicationpdf%5Bpublication%5D=3957&type=1563347022&cHash=b96f9040707d3634eab2c975a0a14eaf",
    "Checksum": "cfb88a982fda686dcb5bbbddf4c9748b"
  },
  "Scrapedate": "2025-07-19",
  "Num": [
    "I/1-2007/111"
  ],
  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "St.Gallen Verwaltungsrekurskommission 13.12.2007 I/1-2007/111"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Saint-Gall Verwaltungsrekurskommission 13.12.2007 I/1-2007/111"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "San Gallo Verwaltungsrekurskommission 13.12.2007 I/1-2007/111"
    }
  ],
  "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. 67 StG: Fallen ein Geschäftsabschluss der Einzelfirma  und wegen Umwandlung der Einzelfirma in eine Aktiengesellschaft auch Einkünfte aus unselbständiger Tätigkeit in das Bemessungsjahr, so ist in der Regel keine Korrektur wegen Überbesteuerung vorzunehmen (Verwaltungsrekurskommission, I/1-2007/111, 13. Dezember 2007)."
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