{
  "Signatur": "SG_VWEK_001",
  "Spider": "SG_Gerichte",
  "Datum": "2010-12-09",
  "PDF": {
    "Datei": "SG_Gerichte/SG_VWEK_001_I-1-2010-147_2010-12-09.pdf",
    "URL": "https://publikationen.sg.ch/rechtsprechung-gerichte?tx_diamjudicalsg_judicalpublicationpdf%5Bcontroller%5D=DownloadPdf&tx_diamjudicalsg_judicalpublicationpdf%5Bpublication%5D=3&type=1563347022&cHash=cb85fcde127656cf1323836f42c37917",
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  "Scrapedate": "2025-07-19",
  "Num": [
    "I/1-2010/147"
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  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "St.Gallen Verwaltungsrekurskommission 09.12.2010 I/1-2010/147"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Saint-Gall Verwaltungsrekurskommission 09.12.2010 I/1-2010/147"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "San Gallo Verwaltungsrekurskommission 09.12.2010 I/1-2010/147"
    }
  ],
  "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. 168 Abs. 1 und 2, Art. 179, Art. 249 Abs. 1 StG (sGS 811.1). Frage offen gelassen, ob mit der blossen Unterschrift auf dem im Übrigen leeren Steuererklärungsformular und einer nicht unterzeichneten eTaxes-Quittung die für eine Verurteilung wegen Steuerhinterziehung erforderliche Verantwortung übernommen wird. Freispruch vom Vorwurf der versuchten Steuerhinterziehung, weil aufgrund der gesamten Umstände nicht ausgeschlossen werden kann, dass die Steuerpflichtige die Rente einer privaten Versicherung versehentlich nicht deklariert hat (Verwaltungsrekurskommission, Abteilung I/1, 9. Dezember 2010, I/1-2010/147)."
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