{
  "Signatur": "SG_VWEK_001",
  "Spider": "SG_Gerichte",
  "Datum": "2011-08-18",
  "PDF": {
    "Datei": "SG_Gerichte/SG_VWEK_001_I-1-2010-165_2011-08-18.pdf",
    "URL": "https://publikationen.sg.ch/rechtsprechung-gerichte?tx_diamjudicalsg_judicalpublicationpdf%5Bcontroller%5D=DownloadPdf&tx_diamjudicalsg_judicalpublicationpdf%5Bpublication%5D=107&type=1563347022&cHash=6afc08cdc003a464d8c7ef6df1f86967",
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  "Scrapedate": "2025-07-19",
  "Num": [
    "I/1-2010/165"
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  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "St.Gallen Verwaltungsrekurskommission 18.08.2011 I/1-2010/165"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Saint-Gall Verwaltungsrekurskommission 18.08.2011 I/1-2010/165"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "San Gallo Verwaltungsrekurskommission 18.08.2011 I/1-2010/165"
    }
  ],
  "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. 82 Abs. 1 StG (sGS 811.1). Der Nachweis der geschäftsmässigen Begründetheit zahlreicher als Aufwand geltend gemachter Zahlungen einer im Immobilienbereich tätigen AG wurde von der Steuerbehörde zu Recht verneint, da die Empfänger zum Teil nahestehende Dritte waren und/oder keine beweiskräftigen Verträge oder Zahlungsbelege vorlagen (Verwaltungsrekurskommission, Abteilung I/1, 18. August 2011, I/1-2010/165)."
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