{
  "Signatur": "SG_VWEK_001",
  "Spider": "SG_Gerichte",
  "Datum": "2009-12-18",
  "PDF": {
    "Datei": "SG_Gerichte/SG_VWEK_001_I-1-2009-68_2009-12-18.pdf",
    "URL": "https://publikationen.sg.ch/rechtsprechung-gerichte?tx_diamjudicalsg_judicalpublicationpdf%5Bcontroller%5D=DownloadPdf&tx_diamjudicalsg_judicalpublicationpdf%5Bpublication%5D=3922&type=1563347022&cHash=1c22da0f1afe2e370ca08f7a7a0f8fcb",
    "Checksum": "d4223b9a6035a40389429ab48e7fb5cb"
  },
  "Scrapedate": "2025-07-19",
  "Num": [
    "I/1-2009/68"
  ],
  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "St.Gallen Verwaltungsrekurskommission 18.12.2009 I/1-2009/68"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Saint-Gall Verwaltungsrekurskommission 18.12.2009 I/1-2009/68"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "San Gallo Verwaltungsrekurskommission 18.12.2009 I/1-2009/68"
    }
  ],
  "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. 26 Abs. 1 lit. a DBG (SR 942.11). Der Arbeitnehmer, dem ein Geschäftswagen auch zum privaten Gebrauch zur Verfügung steht, kann in der Regel Aufwendungen für den Arbeitsweg, den er mit dem Geschäftsfahrzeug zurücklegt, nicht zum Abzug bringen (Verwaltungsrekurskommission, Abteilung I/1, 18. Dezember 2009, I/1-2009/68)."
    }
  ],
  "ScrapyJob": "446973/61/1836",
  "Zeit UTC": "19.07.2025 12:12:25",
  "Checksum": "48268a03b303ac5ff1b03a4e4bc69cc2",
  "Sprache": "de",
  "Chunktime": "15.04.2026 15:32:52",
  "Chunks": [
    {
      "id": "SG/VWEK/001/I-1-2009-68_2009-12-18_C0001",
      "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2009-68_2009-12-18_C0001.json",
      "offset": 0,
      "len": 5557,
      "MicroChunks": [
        {
          "id": "SG/VWEK/001/I-1-2009-68_2009-12-18_MC00001",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2009-68_2009-12-18_MC00001.txt",
          "offset": 0,
          "len": 669
        },
        {
          "id": "SG/VWEK/001/I-1-2009-68_2009-12-18_MC00002",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2009-68_2009-12-18_MC00002.txt",
          "offset": 669,
          "len": 598
        },
        {
          "id": "SG/VWEK/001/I-1-2009-68_2009-12-18_MC00003",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2009-68_2009-12-18_MC00003.txt",
          "offset": 1080,
          "len": 694
        },
        {
          "id": "SG/VWEK/001/I-1-2009-68_2009-12-18_MC00004",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2009-68_2009-12-18_MC00004.txt",
          "offset": 1774,
          "len": 487
        },
        {
          "id": "SG/VWEK/001/I-1-2009-68_2009-12-18_MC00005",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2009-68_2009-12-18_MC00005.txt",
          "offset": 2261,
          "len": 548
        },
        {
          "id": "SG/VWEK/001/I-1-2009-68_2009-12-18_MC00006",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2009-68_2009-12-18_MC00006.txt",
          "offset": 2737,
          "len": 674
        },
        {
          "id": "SG/VWEK/001/I-1-2009-68_2009-12-18_MC00007",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2009-68_2009-12-18_MC00007.txt",
          "offset": 3345,
          "len": 138
        },
        {
          "id": "SG/VWEK/001/I-1-2009-68_2009-12-18_MC00008",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2009-68_2009-12-18_MC00008.txt",
          "offset": 3483,
          "len": 551
        },
        {
          "id": "SG/VWEK/001/I-1-2009-68_2009-12-18_MC00009",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2009-68_2009-12-18_MC00009.txt",
          "offset": 3999,
          "len": 674
        },
        {
          "id": "SG/VWEK/001/I-1-2009-68_2009-12-18_MC00010",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2009-68_2009-12-18_MC00010.txt",
          "offset": 4673,
          "len": 696
        },
        {
          "id": "SG/VWEK/001/I-1-2009-68_2009-12-18_MC00011",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2009-68_2009-12-18_MC00011.txt",
          "offset": 5232,
          "len": 563
        }
      ]
    },
    {
      "id": "SG/VWEK/001/I-1-2009-68_2009-12-18_C0002",
      "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2009-68_2009-12-18_C0002.json",
      "offset": 5557,
      "len": 4805,
      "MicroChunks": [
        {
          "id": "SG/VWEK/001/I-1-2009-68_2009-12-18_MC00011",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2009-68_2009-12-18_MC00011.txt",
          "offset": 5232,
          "len": 563
        },
        {
          "id": "SG/VWEK/001/I-1-2009-68_2009-12-18_MC00012",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2009-68_2009-12-18_MC00012.txt",
          "offset": 5795,
          "len": 644
        },
        {
          "id": "SG/VWEK/001/I-1-2009-68_2009-12-18_MC00013",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2009-68_2009-12-18_MC00013.txt",
          "offset": 6339,
          "len": 663
        },
        {
          "id": "SG/VWEK/001/I-1-2009-68_2009-12-18_MC00014",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2009-68_2009-12-18_MC00014.txt",
          "offset": 7002,
          "len": 136
        },
        {
          "id": "SG/VWEK/001/I-1-2009-68_2009-12-18_MC00015",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2009-68_2009-12-18_MC00015.txt",
          "offset": 7138,
          "len": 671
        },
        {
          "id": "SG/VWEK/001/I-1-2009-68_2009-12-18_MC00016",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2009-68_2009-12-18_MC00016.txt",
          "offset": 7778,
          "len": 571
        },
        {
          "id": "SG/VWEK/001/I-1-2009-68_2009-12-18_MC00017",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2009-68_2009-12-18_MC00017.txt",
          "offset": 8254,
          "len": 238
        },
        {
          "id": "SG/VWEK/001/I-1-2009-68_2009-12-18_MC00018",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2009-68_2009-12-18_MC00018.txt",
          "offset": 8492,
          "len": 598
        },
        {
          "id": "SG/VWEK/001/I-1-2009-68_2009-12-18_MC00019",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2009-68_2009-12-18_MC00019.txt",
          "offset": 9026,
          "len": 578
        },
        {
          "id": "SG/VWEK/001/I-1-2009-68_2009-12-18_MC00020",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2009-68_2009-12-18_MC00020.txt",
          "offset": 9377,
          "len": 524
        },
        {
          "id": "SG/VWEK/001/I-1-2009-68_2009-12-18_MC00021",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2009-68_2009-12-18_MC00021.txt",
          "offset": 9901,
          "len": 461
        }
      ]
    },
    {
      "id": "SG/VWEK/001/I-1-2009-68_2009-12-18_C0003",
      "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2009-68_2009-12-18_C0003.json",
      "offset": 10362,
      "len": 1358,
      "MicroChunks": [
        {
          "id": "SG/VWEK/001/I-1-2009-68_2009-12-18_MC00022",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2009-68_2009-12-18_MC00022.txt",
          "offset": 10362,
          "len": 694
        },
        {
          "id": "SG/VWEK/001/I-1-2009-68_2009-12-18_MC00023",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2009-68_2009-12-18_MC00023.txt",
          "offset": 10827,
          "len": 628
        },
        {
          "id": "SG/VWEK/001/I-1-2009-68_2009-12-18_MC00024",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2009-68_2009-12-18_MC00024.txt",
          "offset": 11455,
          "len": 265
        }
      ]
    }
  ]
}