{
  "Signatur": "SG_VWEK_001",
  "Spider": "SG_Gerichte",
  "Datum": "2011-08-25",
  "PDF": {
    "Datei": "SG_Gerichte/SG_VWEK_001_I-1-2010-217_2011-08-25.pdf",
    "URL": "https://publikationen.sg.ch/rechtsprechung-gerichte?tx_diamjudicalsg_judicalpublicationpdf%5Bcontroller%5D=DownloadPdf&tx_diamjudicalsg_judicalpublicationpdf%5Bpublication%5D=128&type=1563347022&cHash=48f2dad9aab586e975a6e6edce5f47f1",
    "Checksum": "be37f9bf3f09abe2500beab1624e00ce"
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  "Scrapedate": "2025-07-19",
  "Num": [
    "I/1-2010/217"
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  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "St.Gallen Verwaltungsrekurskommission 25.08.2011 I/1-2010/217"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Saint-Gall Verwaltungsrekurskommission 25.08.2011 I/1-2010/217"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "San Gallo Verwaltungsrekurskommission 25.08.2011 I/1-2010/217"
    }
  ],
  "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. 34 Abs. 1 lit. a StG (sGS 811.1). Dem steuerpflichtigen Vermieter einer Liegenschaft mitCafé/Bäckerei wurden Erträge, die die Mieterin mit selbst veranlassten Unterhaltsarbeitenverrechnete, zu Recht als Einkommen aufgerechnet, da er sich gegen die eigenmächtigenVerrechnungen nicht zur Wehr setzte und die Angaben der Mieterin glaubhaft waren(Verwaltungsrekurskommission, Abteilung I/1, 25. August 2011, I/1-2010/217)."
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