{
  "Signatur": "SG_VWEK_001",
  "Spider": "SG_Gerichte",
  "Datum": "2011-08-18",
  "PDF": {
    "Datei": "SG_Gerichte/SG_VWEK_001_I-1-2010-130_2011-08-18.pdf",
    "URL": "https://publikationen.sg.ch/rechtsprechung-gerichte?tx_diamjudicalsg_judicalpublicationpdf%5Bcontroller%5D=DownloadPdf&tx_diamjudicalsg_judicalpublicationpdf%5Bpublication%5D=103&type=1563347022&cHash=e0ac3ec6a2d9c5013e54ff80340fe97a",
    "Checksum": "650d19135931bcf0da625d7f3265eb0f"
  },
  "Scrapedate": "2025-07-19",
  "Num": [
    "I/1-2010/130"
  ],
  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "St.Gallen Verwaltungsrekurskommission 18.08.2011 I/1-2010/130"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Saint-Gall Verwaltungsrekurskommission 18.08.2011 I/1-2010/130"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "San Gallo Verwaltungsrekurskommission 18.08.2011 I/1-2010/130"
    }
  ],
  "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. 210 Abs.1 DBG (SR 642.11). Leistet ein unselbständig Erwerbstätiger seiner Arbeitgeberin, an der er selber beteiligt ist, eine Zahlung, weil das im Vorjahr bezogene Gehalt im Nachhinein als übersetzt betrachtet wurde, so kann aufgrund des Periodizitätsprinzips die Rückerstattung nicht vom Gehalt des Vorjahres abgerechnet werden (Verwaltungsrekurskommission, Abteilung I/1, 18. August 2011, I/1-2010/130)."
    }
  ],
  "ScrapyJob": "446973/61/1836",
  "Zeit UTC": "19.07.2025 10:25:21",
  "Checksum": "a85350d9b8bf46051d570cffe6fa8001",
  "Sprache": "de",
  "Chunktime": "15.04.2026 15:32:54",
  "Chunks": [
    {
      "id": "SG/VWEK/001/I-1-2010-130_2011-08-18_C0001",
      "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-130_2011-08-18_C0001.json",
      "offset": 0,
      "len": 5241,
      "MicroChunks": [
        {
          "id": "SG/VWEK/001/I-1-2010-130_2011-08-18_MC00001",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-130_2011-08-18_MC00001.txt",
          "offset": 0,
          "len": 277
        },
        {
          "id": "SG/VWEK/001/I-1-2010-130_2011-08-18_MC00002",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-130_2011-08-18_MC00002.txt",
          "offset": 277,
          "len": 693
        },
        {
          "id": "SG/VWEK/001/I-1-2010-130_2011-08-18_MC00003",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-130_2011-08-18_MC00003.txt",
          "offset": 970,
          "len": 346
        },
        {
          "id": "SG/VWEK/001/I-1-2010-130_2011-08-18_MC00004",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-130_2011-08-18_MC00004.txt",
          "offset": 1316,
          "len": 569
        },
        {
          "id": "SG/VWEK/001/I-1-2010-130_2011-08-18_MC00005",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-130_2011-08-18_MC00005.txt",
          "offset": 1826,
          "len": 518
        },
        {
          "id": "SG/VWEK/001/I-1-2010-130_2011-08-18_MC00006",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-130_2011-08-18_MC00006.txt",
          "offset": 2344,
          "len": 396
        },
        {
          "id": "SG/VWEK/001/I-1-2010-130_2011-08-18_MC00007",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-130_2011-08-18_MC00007.txt",
          "offset": 2740,
          "len": 695
        },
        {
          "id": "SG/VWEK/001/I-1-2010-130_2011-08-18_MC00008",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-130_2011-08-18_MC00008.txt",
          "offset": 3435,
          "len": 151
        },
        {
          "id": "SG/VWEK/001/I-1-2010-130_2011-08-18_MC00009",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-130_2011-08-18_MC00009.txt",
          "offset": 3586,
          "len": 637
        },
        {
          "id": "SG/VWEK/001/I-1-2010-130_2011-08-18_MC00010",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-130_2011-08-18_MC00010.txt",
          "offset": 4223,
          "len": 155
        },
        {
          "id": "SG/VWEK/001/I-1-2010-130_2011-08-18_MC00011",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-130_2011-08-18_MC00011.txt",
          "offset": 4378,
          "len": 622
        },
        {
          "id": "SG/VWEK/001/I-1-2010-130_2011-08-18_MC00012",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-130_2011-08-18_MC00012.txt",
          "offset": 4928,
          "len": 693
        }
      ]
    },
    {
      "id": "SG/VWEK/001/I-1-2010-130_2011-08-18_C0002",
      "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-130_2011-08-18_C0002.json",
      "offset": 5241,
      "len": 3697,
      "MicroChunks": [
        {
          "id": "SG/VWEK/001/I-1-2010-130_2011-08-18_MC00012",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-130_2011-08-18_MC00012.txt",
          "offset": 4928,
          "len": 693
        },
        {
          "id": "SG/VWEK/001/I-1-2010-130_2011-08-18_MC00013",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-130_2011-08-18_MC00013.txt",
          "offset": 5621,
          "len": 361
        },
        {
          "id": "SG/VWEK/001/I-1-2010-130_2011-08-18_MC00014",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-130_2011-08-18_MC00014.txt",
          "offset": 5982,
          "len": 695
        },
        {
          "id": "SG/VWEK/001/I-1-2010-130_2011-08-18_MC00015",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-130_2011-08-18_MC00015.txt",
          "offset": 6665,
          "len": 694
        },
        {
          "id": "SG/VWEK/001/I-1-2010-130_2011-08-18_MC00016",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-130_2011-08-18_MC00016.txt",
          "offset": 7359,
          "len": 569
        },
        {
          "id": "SG/VWEK/001/I-1-2010-130_2011-08-18_MC00017",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-130_2011-08-18_MC00017.txt",
          "offset": 7879,
          "len": 697
        },
        {
          "id": "SG/VWEK/001/I-1-2010-130_2011-08-18_MC00018",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-130_2011-08-18_MC00018.txt",
          "offset": 8576,
          "len": 362
        }
      ]
    },
    {
      "id": "SG/VWEK/001/I-1-2010-130_2011-08-18_C0003",
      "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-130_2011-08-18_C0003.json",
      "offset": 8938,
      "len": 4984,
      "MicroChunks": [
        {
          "id": "SG/VWEK/001/I-1-2010-130_2011-08-18_MC00019",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-130_2011-08-18_MC00019.txt",
          "offset": 8938,
          "len": 538
        },
        {
          "id": "SG/VWEK/001/I-1-2010-130_2011-08-18_MC00020",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-130_2011-08-18_MC00020.txt",
          "offset": 9354,
          "len": 695
        },
        {
          "id": "SG/VWEK/001/I-1-2010-130_2011-08-18_MC00021",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-130_2011-08-18_MC00021.txt",
          "offset": 9921,
          "len": 683
        },
        {
          "id": "SG/VWEK/001/I-1-2010-130_2011-08-18_MC00022",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-130_2011-08-18_MC00022.txt",
          "offset": 10517,
          "len": 593
        },
        {
          "id": "SG/VWEK/001/I-1-2010-130_2011-08-18_MC00023",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-130_2011-08-18_MC00023.txt",
          "offset": 11110,
          "len": 140
        },
        {
          "id": "SG/VWEK/001/I-1-2010-130_2011-08-18_MC00024",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-130_2011-08-18_MC00024.txt",
          "offset": 11250,
          "len": 485
        },
        {
          "id": "SG/VWEK/001/I-1-2010-130_2011-08-18_MC00025",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-130_2011-08-18_MC00025.txt",
          "offset": 11484,
          "len": 568
        },
        {
          "id": "SG/VWEK/001/I-1-2010-130_2011-08-18_MC00026",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-130_2011-08-18_MC00026.txt",
          "offset": 11735,
          "len": 591
        },
        {
          "id": "SG/VWEK/001/I-1-2010-130_2011-08-18_MC00027",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-130_2011-08-18_MC00027.txt",
          "offset": 12205,
          "len": 660
        },
        {
          "id": "SG/VWEK/001/I-1-2010-130_2011-08-18_MC00028",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-130_2011-08-18_MC00028.txt",
          "offset": 12762,
          "len": 497
        },
        {
          "id": "SG/VWEK/001/I-1-2010-130_2011-08-18_MC00029",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-130_2011-08-18_MC00029.txt",
          "offset": 13259,
          "len": 663
        }
      ]
    },
    {
      "id": "SG/VWEK/001/I-1-2010-130_2011-08-18_C0004",
      "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-130_2011-08-18_C0004.json",
      "offset": 13922,
      "len": 5404,
      "MicroChunks": [
        {
          "id": "SG/VWEK/001/I-1-2010-130_2011-08-18_MC00030",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-130_2011-08-18_MC00030.txt",
          "offset": 13922,
          "len": 593
        },
        {
          "id": "SG/VWEK/001/I-1-2010-130_2011-08-18_MC00031",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-130_2011-08-18_MC00031.txt",
          "offset": 14406,
          "len": 635
        },
        {
          "id": "SG/VWEK/001/I-1-2010-130_2011-08-18_MC00032",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-130_2011-08-18_MC00032.txt",
          "offset": 14991,
          "len": 487
        },
        {
          "id": "SG/VWEK/001/I-1-2010-130_2011-08-18_MC00033",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-130_2011-08-18_MC00033.txt",
          "offset": 15330,
          "len": 629
        },
        {
          "id": "SG/VWEK/001/I-1-2010-130_2011-08-18_MC00034",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-130_2011-08-18_MC00034.txt",
          "offset": 15811,
          "len": 508
        },
        {
          "id": "SG/VWEK/001/I-1-2010-130_2011-08-18_MC00035",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-130_2011-08-18_MC00035.txt",
          "offset": 16319,
          "len": 386
        },
        {
          "id": "SG/VWEK/001/I-1-2010-130_2011-08-18_MC00036",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-130_2011-08-18_MC00036.txt",
          "offset": 16705,
          "len": 554
        },
        {
          "id": "SG/VWEK/001/I-1-2010-130_2011-08-18_MC00037",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-130_2011-08-18_MC00037.txt",
          "offset": 17187,
          "len": 575
        },
        {
          "id": "SG/VWEK/001/I-1-2010-130_2011-08-18_MC00038",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-130_2011-08-18_MC00038.txt",
          "offset": 17612,
          "len": 650
        },
        {
          "id": "SG/VWEK/001/I-1-2010-130_2011-08-18_MC00039",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-130_2011-08-18_MC00039.txt",
          "offset": 17931,
          "len": 665
        },
        {
          "id": "SG/VWEK/001/I-1-2010-130_2011-08-18_MC00040",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-130_2011-08-18_MC00040.txt",
          "offset": 18596,
          "len": 651
        },
        {
          "id": "SG/VWEK/001/I-1-2010-130_2011-08-18_MC00041",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-130_2011-08-18_MC00041.txt",
          "offset": 18966,
          "len": 496
        }
      ]
    },
    {
      "id": "SG/VWEK/001/I-1-2010-130_2011-08-18_C0005",
      "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-130_2011-08-18_C0005.json",
      "offset": 19326,
      "len": 907,
      "MicroChunks": [
        {
          "id": "SG/VWEK/001/I-1-2010-130_2011-08-18_MC00041",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-130_2011-08-18_MC00041.txt",
          "offset": 18966,
          "len": 496
        },
        {
          "id": "SG/VWEK/001/I-1-2010-130_2011-08-18_MC00042",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-130_2011-08-18_MC00042.txt",
          "offset": 19462,
          "len": 771
        }
      ]
    }
  ]
}