{
  "Signatur": "SG_VWEK_001",
  "Spider": "SG_Gerichte",
  "Datum": "2010-11-30",
  "PDF": {
    "Datei": "SG_Gerichte/SG_VWEK_001_I-1-2009-233_2010-11-30.pdf",
    "URL": "https://publikationen.sg.ch/rechtsprechung-gerichte?tx_diamjudicalsg_judicalpublicationpdf%5Bcontroller%5D=DownloadPdf&tx_diamjudicalsg_judicalpublicationpdf%5Bpublication%5D=4572&type=1563347022&cHash=90114014c960f1f81e7a9680c5fa5ebf",
    "Checksum": "c1f21a1c68ebdb55f38d85df7ecf44a2"
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  "Scrapedate": "2025-07-19",
  "Num": [
    "I/1-2009/233"
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  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "St.Gallen Verwaltungsrekurskommission 30.11.2010 I/1-2009/233"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Saint-Gall Verwaltungsrekurskommission 30.11.2010 I/1-2009/233"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "San Gallo Verwaltungsrekurskommission 30.11.2010 I/1-2009/233"
    }
  ],
  "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). Voraussetzungen, unter denen im Steuerstrafverfahren auf eine im Nachsteuerverfahren ergangene Ermessensveranlagung zurückgegriffen werden kann. Freispruch vom Vorwurf der Steuerhinterziehung, weil die hinterzogenen Einkommensbestandteile von der Anklage nicht mit hinreichender Sicherheit nachgewiesen wurden (Verwaltungsrekurskommission, Abteilung I/1, 30. November 2010, I/1-2009/233)."
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