{
  "Signatur": "SG_VWEK_001",
  "Spider": "SG_Gerichte",
  "Datum": "2007-11-13",
  "PDF": {
    "Datei": "SG_Gerichte/SG_VWEK_001_I-1-2007-65_2007-11-13.pdf",
    "URL": "https://publikationen.sg.ch/rechtsprechung-gerichte?tx_diamjudicalsg_judicalpublicationpdf%5Bcontroller%5D=DownloadPdf&tx_diamjudicalsg_judicalpublicationpdf%5Bpublication%5D=3954&type=1563347022&cHash=0ad41b822fa48f41cd1455bd2ef1713d",
    "Checksum": "24e087dcb807c72f12faf35145e882a1"
  },
  "Scrapedate": "2025-07-19",
  "Num": [
    "I/1-2007/65"
  ],
  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "St.Gallen Verwaltungsrekurskommission 13.11.2007 I/1-2007/65"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Saint-Gall Verwaltungsrekurskommission 13.11.2007 I/1-2007/65"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "San Gallo Verwaltungsrekurskommission 13.11.2007 I/1-2007/65"
    }
  ],
  "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. 20 Abs. 1, Art. 16 Abs. 3 DBG; Art. 33 Abs. 1, Art. 37 lit. b StG. Die den Anlegern von der überwiegend im sogenannten \"Schneeballsystem\" operierenden New Basis AG gutgeschriebenen Erträge stellen keinen steuerfreien Kapitalgewinn dar, da die ihr anvertrauten Mittel auf einigen wenigen Konti \"gepoolt\" wurden (E. 2b). Steuerrechtlich gelten die Erträge im Zeitpunkt der Gutschrift auf dem persönlichen Konto des Anlegers als zugeflossen (E. 2c). Ansprüche aus ungerechtfertigter Bereicherung stehen ihnen nicht entgegen. Ob die Besteuerung von Erträgen, die innerhalb eines Jahres vor Eröffnung des Konkurses über der New Basis AG am 23. November 2003 gutgeschrieben wurden, einer Rückforderung aus paulianischer Anfechtung durch die Konkursverwaltung widersprechen würde, bleibt offen (E. 2d). (Verwaltungsrekurskommission, I/1-2007/65, 13. November 2007. Am gleichen Tag wurde auch ein Rekurs betreffend Nachsteuern zu den Staats- und Gemeindesteuern 2001 und 2002 abgewiesen und mit Kurzbegründung eröffnet. Beide Entscheide wurden unangefochten rechtskräftig.)"
    }
  ],
  "ScrapyJob": "446973/61/1836",
  "Zeit UTC": "19.07.2025 14:06:00",
  "Checksum": "47c11f783ad1d29bc3d542d7e00a1f2d",
  "Sprache": "de",
  "Chunktime": "15.04.2026 15:32:45",
  "Chunks": [
    {
      "id": "SG/VWEK/001/I-1-2007-65_2007-11-13_C0001",
      "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2007-65_2007-11-13_C0001.json",
      "offset": 0,
      "len": 4727,
      "MicroChunks": [
        {
          "id": "SG/VWEK/001/I-1-2007-65_2007-11-13_MC00001",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2007-65_2007-11-13_MC00001.txt",
          "offset": 0,
          "len": 276
        },
        {
          "id": "SG/VWEK/001/I-1-2007-65_2007-11-13_MC00002",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2007-65_2007-11-13_MC00002.txt",
          "offset": 276,
          "len": 577
        },
        {
          "id": "SG/VWEK/001/I-1-2007-65_2007-11-13_MC00003",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2007-65_2007-11-13_MC00003.txt",
          "offset": 778,
          "len": 620
        },
        {
          "id": "SG/VWEK/001/I-1-2007-65_2007-11-13_MC00004",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2007-65_2007-11-13_MC00004.txt",
          "offset": 1398,
          "len": 653
        },
        {
          "id": "SG/VWEK/001/I-1-2007-65_2007-11-13_MC00005",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2007-65_2007-11-13_MC00005.txt",
          "offset": 2051,
          "len": 160
        },
        {
          "id": "SG/VWEK/001/I-1-2007-65_2007-11-13_MC00006",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2007-65_2007-11-13_MC00006.txt",
          "offset": 2211,
          "len": 550
        },
        {
          "id": "SG/VWEK/001/I-1-2007-65_2007-11-13_MC00007",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2007-65_2007-11-13_MC00007.txt",
          "offset": 2655,
          "len": 401
        },
        {
          "id": "SG/VWEK/001/I-1-2007-65_2007-11-13_MC00008",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2007-65_2007-11-13_MC00008.txt",
          "offset": 3056,
          "len": 412
        },
        {
          "id": "SG/VWEK/001/I-1-2007-65_2007-11-13_MC00009",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2007-65_2007-11-13_MC00009.txt",
          "offset": 3468,
          "len": 643
        },
        {
          "id": "SG/VWEK/001/I-1-2007-65_2007-11-13_MC00010",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2007-65_2007-11-13_MC00010.txt",
          "offset": 4111,
          "len": 616
        }
      ]
    },
    {
      "id": "SG/VWEK/001/I-1-2007-65_2007-11-13_C0002",
      "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2007-65_2007-11-13_C0002.json",
      "offset": 4727,
      "len": 4108,
      "MicroChunks": [
        {
          "id": "SG/VWEK/001/I-1-2007-65_2007-11-13_MC00011",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2007-65_2007-11-13_MC00011.txt",
          "offset": 4727,
          "len": 598
        },
        {
          "id": "SG/VWEK/001/I-1-2007-65_2007-11-13_MC00012",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2007-65_2007-11-13_MC00012.txt",
          "offset": 5231,
          "len": 379
        },
        {
          "id": "SG/VWEK/001/I-1-2007-65_2007-11-13_MC00013",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2007-65_2007-11-13_MC00013.txt",
          "offset": 5610,
          "len": 448
        },
        {
          "id": "SG/VWEK/001/I-1-2007-65_2007-11-13_MC00014",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2007-65_2007-11-13_MC00014.txt",
          "offset": 6058,
          "len": 274
        },
        {
          "id": "SG/VWEK/001/I-1-2007-65_2007-11-13_MC00015",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2007-65_2007-11-13_MC00015.txt",
          "offset": 6332,
          "len": 683
        },
        {
          "id": "SG/VWEK/001/I-1-2007-65_2007-11-13_MC00016",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2007-65_2007-11-13_MC00016.txt",
          "offset": 6897,
          "len": 350
        },
        {
          "id": "SG/VWEK/001/I-1-2007-65_2007-11-13_MC00017",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2007-65_2007-11-13_MC00017.txt",
          "offset": 7247,
          "len": 619
        },
        {
          "id": "SG/VWEK/001/I-1-2007-65_2007-11-13_MC00018",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2007-65_2007-11-13_MC00018.txt",
          "offset": 7866,
          "len": 161
        },
        {
          "id": "SG/VWEK/001/I-1-2007-65_2007-11-13_MC00019",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2007-65_2007-11-13_MC00019.txt",
          "offset": 8027,
          "len": 585
        },
        {
          "id": "SG/VWEK/001/I-1-2007-65_2007-11-13_MC00020",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2007-65_2007-11-13_MC00020.txt",
          "offset": 8431,
          "len": 404
        }
      ]
    },
    {
      "id": "SG/VWEK/001/I-1-2007-65_2007-11-13_C0003",
      "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2007-65_2007-11-13_C0003.json",
      "offset": 8835,
      "len": 4737,
      "MicroChunks": [
        {
          "id": "SG/VWEK/001/I-1-2007-65_2007-11-13_MC00021",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2007-65_2007-11-13_MC00021.txt",
          "offset": 8835,
          "len": 563
        },
        {
          "id": "SG/VWEK/001/I-1-2007-65_2007-11-13_MC00022",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2007-65_2007-11-13_MC00022.txt",
          "offset": 9170,
          "len": 482
        },
        {
          "id": "SG/VWEK/001/I-1-2007-65_2007-11-13_MC00023",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2007-65_2007-11-13_MC00023.txt",
          "offset": 9549,
          "len": 580
        },
        {
          "id": "SG/VWEK/001/I-1-2007-65_2007-11-13_MC00024",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2007-65_2007-11-13_MC00024.txt",
          "offset": 10066,
          "len": 391
        },
        {
          "id": "SG/VWEK/001/I-1-2007-65_2007-11-13_MC00025",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2007-65_2007-11-13_MC00025.txt",
          "offset": 10457,
          "len": 503
        },
        {
          "id": "SG/VWEK/001/I-1-2007-65_2007-11-13_MC00026",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2007-65_2007-11-13_MC00026.txt",
          "offset": 10888,
          "len": 678
        },
        {
          "id": "SG/VWEK/001/I-1-2007-65_2007-11-13_MC00027",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2007-65_2007-11-13_MC00027.txt",
          "offset": 11403,
          "len": 604
        },
        {
          "id": "SG/VWEK/001/I-1-2007-65_2007-11-13_MC00028",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2007-65_2007-11-13_MC00028.txt",
          "offset": 11928,
          "len": 414
        },
        {
          "id": "SG/VWEK/001/I-1-2007-65_2007-11-13_MC00029",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2007-65_2007-11-13_MC00029.txt",
          "offset": 12342,
          "len": 619
        },
        {
          "id": "SG/VWEK/001/I-1-2007-65_2007-11-13_MC00030",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2007-65_2007-11-13_MC00030.txt",
          "offset": 12961,
          "len": 611
        }
      ]
    },
    {
      "id": "SG/VWEK/001/I-1-2007-65_2007-11-13_C0004",
      "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2007-65_2007-11-13_C0004.json",
      "offset": 13572,
      "len": 4759,
      "MicroChunks": [
        {
          "id": "SG/VWEK/001/I-1-2007-65_2007-11-13_MC00031",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2007-65_2007-11-13_MC00031.txt",
          "offset": 13572,
          "len": 698
        },
        {
          "id": "SG/VWEK/001/I-1-2007-65_2007-11-13_MC00032",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2007-65_2007-11-13_MC00032.txt",
          "offset": 14270,
          "len": 572
        },
        {
          "id": "SG/VWEK/001/I-1-2007-65_2007-11-13_MC00033",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2007-65_2007-11-13_MC00033.txt",
          "offset": 14842,
          "len": 691
        },
        {
          "id": "SG/VWEK/001/I-1-2007-65_2007-11-13_MC00034",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2007-65_2007-11-13_MC00034.txt",
          "offset": 15392,
          "len": 303
        },
        {
          "id": "SG/VWEK/001/I-1-2007-65_2007-11-13_MC00035",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2007-65_2007-11-13_MC00035.txt",
          "offset": 15695,
          "len": 601
        },
        {
          "id": "SG/VWEK/001/I-1-2007-65_2007-11-13_MC00036",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2007-65_2007-11-13_MC00036.txt",
          "offset": 16296,
          "len": 574
        },
        {
          "id": "SG/VWEK/001/I-1-2007-65_2007-11-13_MC00037",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2007-65_2007-11-13_MC00037.txt",
          "offset": 16726,
          "len": 569
        },
        {
          "id": "SG/VWEK/001/I-1-2007-65_2007-11-13_MC00038",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2007-65_2007-11-13_MC00038.txt",
          "offset": 17109,
          "len": 597
        },
        {
          "id": "SG/VWEK/001/I-1-2007-65_2007-11-13_MC00039",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2007-65_2007-11-13_MC00039.txt",
          "offset": 17706,
          "len": 625
        }
      ]
    },
    {
      "id": "SG/VWEK/001/I-1-2007-65_2007-11-13_C0005",
      "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2007-65_2007-11-13_C0005.json",
      "offset": 18331,
      "len": 2811,
      "MicroChunks": [
        {
          "id": "SG/VWEK/001/I-1-2007-65_2007-11-13_MC00040",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2007-65_2007-11-13_MC00040.txt",
          "offset": 18331,
          "len": 542
        },
        {
          "id": "SG/VWEK/001/I-1-2007-65_2007-11-13_MC00041",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2007-65_2007-11-13_MC00041.txt",
          "offset": 18646,
          "len": 462
        },
        {
          "id": "SG/VWEK/001/I-1-2007-65_2007-11-13_MC00042",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2007-65_2007-11-13_MC00042.txt",
          "offset": 18873,
          "len": 588
        },
        {
          "id": "SG/VWEK/001/I-1-2007-65_2007-11-13_MC00043",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2007-65_2007-11-13_MC00043.txt",
          "offset": 19108,
          "len": 563
        },
        {
          "id": "SG/VWEK/001/I-1-2007-65_2007-11-13_MC00044",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2007-65_2007-11-13_MC00044.txt",
          "offset": 19461,
          "len": 637
        },
        {
          "id": "SG/VWEK/001/I-1-2007-65_2007-11-13_MC00045",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2007-65_2007-11-13_MC00045.txt",
          "offset": 20067,
          "len": 366
        },
        {
          "id": "SG/VWEK/001/I-1-2007-65_2007-11-13_MC00046",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2007-65_2007-11-13_MC00046.txt",
          "offset": 20098,
          "len": 688
        },
        {
          "id": "SG/VWEK/001/I-1-2007-65_2007-11-13_MC00047",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2007-65_2007-11-13_MC00047.txt",
          "offset": 20433,
          "len": 613
        },
        {
          "id": "SG/VWEK/001/I-1-2007-65_2007-11-13_MC00048",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2007-65_2007-11-13_MC00048.txt",
          "offset": 21046,
          "len": 506
        }
      ]
    },
    {
      "id": "SG/VWEK/001/I-1-2007-65_2007-11-13_C0006",
      "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2007-65_2007-11-13_C0006.json",
      "offset": 21142,
      "len": 4213,
      "MicroChunks": [
        {
          "id": "SG/VWEK/001/I-1-2007-65_2007-11-13_MC00048",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2007-65_2007-11-13_MC00048.txt",
          "offset": 21046,
          "len": 506
        },
        {
          "id": "SG/VWEK/001/I-1-2007-65_2007-11-13_MC00049",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2007-65_2007-11-13_MC00049.txt",
          "offset": 21294,
          "len": 557
        },
        {
          "id": "SG/VWEK/001/I-1-2007-65_2007-11-13_MC00050",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2007-65_2007-11-13_MC00050.txt",
          "offset": 21552,
          "len": 698
        },
        {
          "id": "SG/VWEK/001/I-1-2007-65_2007-11-13_MC00051",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2007-65_2007-11-13_MC00051.txt",
          "offset": 22250,
          "len": 629
        },
        {
          "id": "SG/VWEK/001/I-1-2007-65_2007-11-13_MC00052",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2007-65_2007-11-13_MC00052.txt",
          "offset": 22684,
          "len": 673
        },
        {
          "id": "SG/VWEK/001/I-1-2007-65_2007-11-13_MC00053",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2007-65_2007-11-13_MC00053.txt",
          "offset": 23168,
          "len": 575
        },
        {
          "id": "SG/VWEK/001/I-1-2007-65_2007-11-13_MC00054",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2007-65_2007-11-13_MC00054.txt",
          "offset": 23743,
          "len": 285
        },
        {
          "id": "SG/VWEK/001/I-1-2007-65_2007-11-13_MC00055",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2007-65_2007-11-13_MC00055.txt",
          "offset": 24028,
          "len": 553
        },
        {
          "id": "SG/VWEK/001/I-1-2007-65_2007-11-13_MC00056",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2007-65_2007-11-13_MC00056.txt",
          "offset": 24358,
          "len": 460
        },
        {
          "id": "SG/VWEK/001/I-1-2007-65_2007-11-13_MC00057",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2007-65_2007-11-13_MC00057.txt",
          "offset": 24581,
          "len": 494
        },
        {
          "id": "SG/VWEK/001/I-1-2007-65_2007-11-13_MC00058",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2007-65_2007-11-13_MC00058.txt",
          "offset": 25075,
          "len": 280
        }
      ]
    },
    {
      "id": "SG/VWEK/001/I-1-2007-65_2007-11-13_C0007",
      "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2007-65_2007-11-13_C0007.json",
      "offset": 25355,
      "len": 4504,
      "MicroChunks": [
        {
          "id": "SG/VWEK/001/I-1-2007-65_2007-11-13_MC00059",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2007-65_2007-11-13_MC00059.txt",
          "offset": 25355,
          "len": 405
        },
        {
          "id": "SG/VWEK/001/I-1-2007-65_2007-11-13_MC00060",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2007-65_2007-11-13_MC00060.txt",
          "offset": 25643,
          "len": 605
        },
        {
          "id": "SG/VWEK/001/I-1-2007-65_2007-11-13_MC00061",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2007-65_2007-11-13_MC00061.txt",
          "offset": 26248,
          "len": 587
        },
        {
          "id": "SG/VWEK/001/I-1-2007-65_2007-11-13_MC00062",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2007-65_2007-11-13_MC00062.txt",
          "offset": 26835,
          "len": 303
        },
        {
          "id": "SG/VWEK/001/I-1-2007-65_2007-11-13_MC00063",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2007-65_2007-11-13_MC00063.txt",
          "offset": 27138,
          "len": 677
        },
        {
          "id": "SG/VWEK/001/I-1-2007-65_2007-11-13_MC00064",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2007-65_2007-11-13_MC00064.txt",
          "offset": 27677,
          "len": 635
        },
        {
          "id": "SG/VWEK/001/I-1-2007-65_2007-11-13_MC00065",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2007-65_2007-11-13_MC00065.txt",
          "offset": 28183,
          "len": 635
        },
        {
          "id": "SG/VWEK/001/I-1-2007-65_2007-11-13_MC00066",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2007-65_2007-11-13_MC00066.txt",
          "offset": 28818,
          "len": 269
        },
        {
          "id": "SG/VWEK/001/I-1-2007-65_2007-11-13_MC00067",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2007-65_2007-11-13_MC00067.txt",
          "offset": 29087,
          "len": 611
        },
        {
          "id": "SG/VWEK/001/I-1-2007-65_2007-11-13_MC00068",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2007-65_2007-11-13_MC00068.txt",
          "offset": 29583,
          "len": 276
        }
      ]
    },
    {
      "id": "SG/VWEK/001/I-1-2007-65_2007-11-13_C0008",
      "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2007-65_2007-11-13_C0008.json",
      "offset": 29859,
      "len": 3097,
      "MicroChunks": [
        {
          "id": "SG/VWEK/001/I-1-2007-65_2007-11-13_MC00069",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2007-65_2007-11-13_MC00069.txt",
          "offset": 29859,
          "len": 690
        },
        {
          "id": "SG/VWEK/001/I-1-2007-65_2007-11-13_MC00070",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2007-65_2007-11-13_MC00070.txt",
          "offset": 30438,
          "len": 669
        },
        {
          "id": "SG/VWEK/001/I-1-2007-65_2007-11-13_MC00071",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2007-65_2007-11-13_MC00071.txt",
          "offset": 30750,
          "len": 563
        },
        {
          "id": "SG/VWEK/001/I-1-2007-65_2007-11-13_MC00072",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2007-65_2007-11-13_MC00072.txt",
          "offset": 31313,
          "len": 445
        },
        {
          "id": "SG/VWEK/001/I-1-2007-65_2007-11-13_MC00073",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2007-65_2007-11-13_MC00073.txt",
          "offset": 31758,
          "len": 380
        },
        {
          "id": "SG/VWEK/001/I-1-2007-65_2007-11-13_MC00074",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2007-65_2007-11-13_MC00074.txt",
          "offset": 32138,
          "len": 589
        },
        {
          "id": "SG/VWEK/001/I-1-2007-65_2007-11-13_MC00075",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2007-65_2007-11-13_MC00075.txt",
          "offset": 32727,
          "len": 229
        }
      ]
    }
  ]
}