{
  "Signatur": "SG_VWEK_001",
  "Spider": "SG_Gerichte",
  "Datum": "2011-08-25",
  "PDF": {
    "Datei": "SG_Gerichte/SG_VWEK_001_I-1-2010-167_2011-08-25.pdf",
    "URL": "https://publikationen.sg.ch/rechtsprechung-gerichte?tx_diamjudicalsg_judicalpublicationpdf%5Bcontroller%5D=DownloadPdf&tx_diamjudicalsg_judicalpublicationpdf%5Bpublication%5D=125&type=1563347022&cHash=9348c1a8f91e6fc1b7432827b27cee37",
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  "Scrapedate": "2025-07-19",
  "Num": [
    "I/1-2010/167"
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  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "St.Gallen Verwaltungsrekurskommission 25.08.2011 I/1-2010/167"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Saint-Gall Verwaltungsrekurskommission 25.08.2011 I/1-2010/167"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "San Gallo Verwaltungsrekurskommission 25.08.2011 I/1-2010/167"
    }
  ],
  "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. 73 Abs. 1 Satz 2 StG (sGS 811.1). Einer AG wurde die Anerkennung als gemischte Gesellschaft zu Recht verweigert, da ihre Erträge nicht aus den ausländischen Beteiligungen stammten, sondern aus Wertpapiergeschäften, die im Inland abgewickelt wurden (Verwaltungsrekurskommission, Abteilung I/1, 25. August 2011, I/1-2010/167)."
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