{
  "Signatur": "SG_VWEK_001",
  "Spider": "SG_Gerichte",
  "Datum": "2011-10-20",
  "PDF": {
    "Datei": "SG_Gerichte/SG_VWEK_001_I-1-2010-159_2011-10-20.pdf",
    "URL": "https://publikationen.sg.ch/rechtsprechung-gerichte?tx_diamjudicalsg_judicalpublicationpdf%5Bcontroller%5D=DownloadPdf&tx_diamjudicalsg_judicalpublicationpdf%5Bpublication%5D=145&type=1563347022&cHash=e20c52dfa64bf76da21f380b81b10703",
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  "Scrapedate": "2025-07-19",
  "Num": [
    "I/1-2010/159"
  ],
  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "St.Gallen Verwaltungsrekurskommission 20.10.2011 I/1-2010/159"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Saint-Gall Verwaltungsrekurskommission 20.10.2011 I/1-2010/159"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "San Gallo Verwaltungsrekurskommission 20.10.2011 I/1-2010/159"
    }
  ],
  "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. 130 Abs. 2 DBG (SR 642.11), Art. 177 StG (sGS 811.1). Die Voraussetzungen für die Vornahme einer Ermessensveranlagung sind erfüllt, wenn die Steuerpflichtigen die Finanzierung eines Liegenschaftskaufs nicht nachweisen können, obwohl sie wiederholt zur Einreichung von Unterlagen aufgefordert und gebüsst wurden. Da sie im Beschwerde- bzw. Rekursverfahren einen Teil der Finanzierung nachweisen konnten, waren die Anforderungen an eine Änderung der ermessensweise festgelegten Einkünfte gegeben (Verwaltungsrekurskommission, Abteilung I/1, 20. Oktober 2011, I/1-2010/159)."
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