{
  "Signatur": "SG_VWEK_001",
  "Spider": "SG_Gerichte",
  "Datum": "2010-08-17",
  "PDF": {
    "Datei": "SG_Gerichte/SG_VWEK_001_I-1-2009-173_2010-08-17.pdf",
    "URL": "https://publikationen.sg.ch/rechtsprechung-gerichte?tx_diamjudicalsg_judicalpublicationpdf%5Bcontroller%5D=DownloadPdf&tx_diamjudicalsg_judicalpublicationpdf%5Bpublication%5D=4597&type=1563347022&cHash=dfa85794c238532e073a66f76d3f08d0",
    "Checksum": "b1e7eba4f21d282423aad089dc5b72c4"
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  "Scrapedate": "2025-07-19",
  "Num": [
    "I/1-2009/173"
  ],
  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "St.Gallen Verwaltungsrekurskommission 17.08.2010 I/1-2009/173"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Saint-Gall Verwaltungsrekurskommission 17.08.2010 I/1-2009/173"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "San Gallo Verwaltungsrekurskommission 17.08.2010 I/1-2009/173"
    }
  ],
  "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), Art. 19 Abs. 4 DBA-USA (SR 0.672.933.61). Fahrlässige Steuerhinterziehung. Nichtdeklaration einer amerikanischen Militärrente (öffentliches Ruhegehalt), welche in der Schweiz steuerbares Einkommen darstellt. Ein Verhalten, das Züge einer Selbstanzeige trägt, aber nicht sämtliche Anforderungen dieses Strafzumessungsgrundes erfüllt, kann strafmindernd berücksichtigt werden (Verwaltungsrekurskommission, Abteilung I/1, 17. August 2010, I/1-2009/173)."
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