{
  "Signatur": "SG_VWEK_001",
  "Spider": "SG_Gerichte",
  "Datum": "2007-08-22",
  "PDF": {
    "Datei": "SG_Gerichte/SG_VWEK_001_I-1-2007-21_2007-08-22.pdf",
    "URL": "https://publikationen.sg.ch/rechtsprechung-gerichte?tx_diamjudicalsg_judicalpublicationpdf%5Bcontroller%5D=DownloadPdf&tx_diamjudicalsg_judicalpublicationpdf%5Bpublication%5D=3950&type=1563347022&cHash=1b1aaa5c4f91eb9b634032400ad76957",
    "Checksum": "bdc9b427c601360741bec782ae907a38"
  },
  "Scrapedate": "2025-07-19",
  "Num": [
    "I/1-2007/21"
  ],
  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "St.Gallen Verwaltungsrekurskommission 22.08.2007 I/1-2007/21"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Saint-Gall Verwaltungsrekurskommission 22.08.2007 I/1-2007/21"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "San Gallo Verwaltungsrekurskommission 22.08.2007 I/1-2007/21"
    }
  ],
  "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. 45 Abs. 1 lit. c StG: Würden in Abänderung der gerichtlichen Verpflichtung die monatlichen Unterhaltsbeiträge durch eine Kapitalleistung abgegolten, so können sie im Folgejahr nicht als periodische Unterhaltszahlungen abgezogen werden (Verwaltungsrekurskommission, 22. August 2007, I/1-2007/21)."
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