{
  "Signatur": "SG_VWEK_001",
  "Spider": "SG_Gerichte",
  "Datum": "2010-10-21",
  "PDF": {
    "Datei": "SG_Gerichte/SG_VWEK_001_I-1-2009-196_2010-10-21.pdf",
    "URL": "https://publikationen.sg.ch/rechtsprechung-gerichte?tx_diamjudicalsg_judicalpublicationpdf%5Bcontroller%5D=DownloadPdf&tx_diamjudicalsg_judicalpublicationpdf%5Bpublication%5D=4587&type=1563347022&cHash=e746c6ac0199c36c943ce2277048987a",
    "Checksum": "784dbf0c4abefda6f2ba6844a3e60b03"
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  "Scrapedate": "2025-07-19",
  "Num": [
    "I/1-2009/196"
  ],
  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "St.Gallen Verwaltungsrekurskommission 21.10.2010 I/1-2009/196"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Saint-Gall Verwaltungsrekurskommission 21.10.2010 I/1-2009/196"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "San Gallo Verwaltungsrekurskommission 21.10.2010 I/1-2009/196"
    }
  ],
  "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. 33 Abs. 1 lit. d DBG (SR 642.11). Einkünfte dienen dem Verschub zur Schliessung einer Beitragslücke in seiner Vorsorge. Der Nachweis der Beitragslücke obliegt dem Steuerpflichtigen (Verwaltungsrekurskommission, Abteilung I/1, 21. Oktober 2010, I/1-2009/196)."
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