{
  "Signatur": "SG_VWEK_001",
  "Spider": "SG_Gerichte",
  "Datum": "2010-06-29",
  "PDF": {
    "Datei": "SG_Gerichte/SG_VWEK_001_I-1-2009-101_2010-06-29.pdf",
    "URL": "https://publikationen.sg.ch/rechtsprechung-gerichte?tx_diamjudicalsg_judicalpublicationpdf%5Bcontroller%5D=DownloadPdf&tx_diamjudicalsg_judicalpublicationpdf%5Bpublication%5D=4602&type=1563347022&cHash=1645102c3472ce5d1c9b5fb8c9e5387c",
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  "Scrapedate": "2025-07-19",
  "Num": [
    "I/1-2009/101"
  ],
  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "St.Gallen Verwaltungsrekurskommission 29.06.2010 I/1-2009/101"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Saint-Gall Verwaltungsrekurskommission 29.06.2010 I/1-2009/101"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "San Gallo Verwaltungsrekurskommission 29.06.2010 I/1-2009/101"
    }
  ],
  "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. 213 Abs. 1 lit. a und b sowie Art. 33 ABs. 1 lit. g DBG (SR 642.11). Erfüllen beide getrennt lebenden Elternteile die Voraussetzungen für den Kinderabzug, so ist dem Alimenten zahlenden Elternteil der Unterstützungsabzug und der zusätzliche Versicherungsabzug zu gewähren (Verwaltungsrekurskommission, 29. Juni 2010, I/1-2009/101)."
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