{
  "Signatur": "SG_VWEK_001",
  "Spider": "SG_Gerichte",
  "Datum": "2011-08-18",
  "PDF": {
    "Datei": "SG_Gerichte/SG_VWEK_001_I-1-2010-182_2011-08-18.pdf",
    "URL": "https://publikationen.sg.ch/rechtsprechung-gerichte?tx_diamjudicalsg_judicalpublicationpdf%5Bcontroller%5D=DownloadPdf&tx_diamjudicalsg_judicalpublicationpdf%5Bpublication%5D=106&type=1563347022&cHash=5152d315ec8d0ec16d38eb792c46f761",
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  "Scrapedate": "2025-07-19",
  "Num": [
    "I/1-2010/182"
  ],
  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "St.Gallen Verwaltungsrekurskommission 18.08.2011 I/1-2010/182"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Saint-Gall Verwaltungsrekurskommission 18.08.2011 I/1-2010/182"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "San Gallo Verwaltungsrekurskommission 18.08.2011 I/1-2010/182"
    }
  ],
  "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. 32 Abs. 2 DBG (SR 642.11). Die Aufteilung der Anteile für wertvermehrende und werterhaltende Auslagen im Rahmen des Umbaus einer Altliegenschaft (keine anschaffungsnahen Kosten) wurde von der Veranlagungsbehörde ermessensweise festgelegt. Diese Aufteilung wurde bestätigt, da die von den Steuerpflichtigen eingereichten Unterlagen keine Änderung rechtfertigten (Verwaltungsrekurskommission, Abteilung I/1, 18. August 2011, I/1-2010/182)."
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