{
  "Signatur": "SG_VWEK_001",
  "Spider": "SG_Gerichte",
  "Datum": "2011-10-20",
  "PDF": {
    "Datei": "SG_Gerichte/SG_VWEK_001_I-1-2010-171_2011-10-20.pdf",
    "URL": "https://publikationen.sg.ch/rechtsprechung-gerichte?tx_diamjudicalsg_judicalpublicationpdf%5Bcontroller%5D=DownloadPdf&tx_diamjudicalsg_judicalpublicationpdf%5Bpublication%5D=144&type=1563347022&cHash=65957f8ba0dfb79373c77d8609bcdac1",
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  "Scrapedate": "2025-07-19",
  "Num": [
    "I/1-2010/171"
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  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "St.Gallen Verwaltungsrekurskommission 20.10.2011 I/1-2010/171"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Saint-Gall Verwaltungsrekurskommission 20.10.2011 I/1-2010/171"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "San Gallo Verwaltungsrekurskommission 20.10.2011 I/1-2010/171"
    }
  ],
  "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 einer Ermessensveranlagung waren mangels Androhung einer solchen EV nicht erfüllt. Im Einspracheverfahren konnte die Pflichtige dartun, dass die Ermessensveranlagung offensichtlich unrichtig ist. Die Vermögensentwicklung war aufgrund der konkreten Umstände nachvollziehbar und nicht auf den Zufluss undeklarierter steuerbarer Einkünfte zurückzuführen (Verwaltungsrekurskommission, Abteilung I/1, 20. Oktober 2011, I/1-2010/171)."
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