{
  "Signatur": "SG_VWEK_001",
  "Spider": "SG_Gerichte",
  "Datum": "2011-09-13",
  "PDF": {
    "Datei": "SG_Gerichte/SG_VWEK_001_I-1-2010-204_2011-09-13.pdf",
    "URL": "https://publikationen.sg.ch/rechtsprechung-gerichte?tx_diamjudicalsg_judicalpublicationpdf%5Bcontroller%5D=DownloadPdf&tx_diamjudicalsg_judicalpublicationpdf%5Bpublication%5D=134&type=1563347022&cHash=c81acf6e8e06d37c1fcf5992aa4999fd",
    "Checksum": "1b1a6843368c7176801506f147fe8891"
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  "Scrapedate": "2025-07-19",
  "Num": [
    "I/1-2010/204"
  ],
  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "St.Gallen Verwaltungsrekurskommission 13.09.2011 I/1-2010/204"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Saint-Gall Verwaltungsrekurskommission 13.09.2011 I/1-2010/204"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "San Gallo Verwaltungsrekurskommission 13.09.2011 I/1-2010/204"
    }
  ],
  "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. 33 Abs. 1 lit. d StG (sGS 811.1). Der steuerpflichtige Geflügelzüchter vermietete einen in seinem Privatvermögen stehenden Stall samt Einrichtungen an eine von ihm beherrschte Gesellschaft und wollte die Hälfte der Mieteinnahmen von Fr. 60'000.-- als Sachabnützung der Einrichtungen zum Abzug bringen. Die Steuerbehörde liess nur Fr. 12'000.-- zum Abzug zu. Ihre Ermessensbetätigung erwies sich nicht als fehlerhaft, weshalb der Rekurs des Steuerpflichtigen abgewiesen wurde (Verwaltungsrekurskommission, Abteilung I/1, 13. September 2011, I/1-2010/204)."
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