{
  "Signatur": "SG_VWEK_001",
  "Spider": "SG_Gerichte",
  "Datum": "2010-12-09",
  "PDF": {
    "Datei": "SG_Gerichte/SG_VWEK_001_I-1-2009-222_2010-12-09.pdf",
    "URL": "https://publikationen.sg.ch/rechtsprechung-gerichte?tx_diamjudicalsg_judicalpublicationpdf%5Bcontroller%5D=DownloadPdf&tx_diamjudicalsg_judicalpublicationpdf%5Bpublication%5D=2&type=1563347022&cHash=dd567d159d61b637655d7abc7ed91a30",
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  "Scrapedate": "2025-07-19",
  "Num": [
    "I/1-2009/222"
  ],
  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "St.Gallen Verwaltungsrekurskommission 09.12.2010 I/1-2009/222"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Saint-Gall Verwaltungsrekurskommission 09.12.2010 I/1-2009/222"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "San Gallo Verwaltungsrekurskommission 09.12.2010 I/1-2009/222"
    }
  ],
  "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. 32 Abs. 2 DBG (SR 642.ll) Wird ein Wohnhaus umfangreich renoviert, ohne dass es einem Neubau gleichkommt, so können in den ersten fünf Jahren nach dem Kauf die Aufwendungen für die energiesparenden Massnahmen zu 50% abgezogen werden (Verwaltungsrekurskommission, Abteilung I/1, 9. Dezember 2010, I/1-2009/222)."
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