{
  "Signatur": "SG_VWEK_001",
  "Spider": "SG_Gerichte",
  "Datum": "2010-08-17",
  "PDF": {
    "Datei": "SG_Gerichte/SG_VWEK_001_I-1-2009-166_2010-08-17.pdf",
    "URL": "https://publikationen.sg.ch/rechtsprechung-gerichte?tx_diamjudicalsg_judicalpublicationpdf%5Bcontroller%5D=DownloadPdf&tx_diamjudicalsg_judicalpublicationpdf%5Bpublication%5D=4598&type=1563347022&cHash=c7e327dc83fca25a477bcf831e3d0fc0",
    "Checksum": "418fcf58997c56c6a8791520ffb59072"
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  "Scrapedate": "2025-07-19",
  "Num": [
    "I/1-2009/166"
  ],
  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "St.Gallen Verwaltungsrekurskommission 17.08.2010 I/1-2009/166"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Saint-Gall Verwaltungsrekurskommission 17.08.2010 I/1-2009/166"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "San Gallo Verwaltungsrekurskommission 17.08.2010 I/1-2009/166"
    }
  ],
  "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. 248 Abs. 1 StG (sGS 811.1). Steuerhinterziehung. Ein Privatkonkurs hat keinen Einfluss auf die Steuerpflicht und ändert grundsätzlich nichts an der persönlichen Haftung des Schuldners. Auch wenn ein Teil der Steuerforderung in die Konkursmasse fällt und letztlich nicht zu bezahlen ist, ändert dies nichts an der Pflicht des Angeklagten, die Steuererklärung vollständig und wahrheitsgemäss auszufüllen (Verwaltungsrekurskommission, Abteilung I/1, 17. August 2010, I/1-2009/166)."
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