{
  "Signatur": "SG_VWEK_001",
  "Spider": "SG_Gerichte",
  "Datum": "2011-01-06",
  "PDF": {
    "Datei": "SG_Gerichte/SG_VWEK_001_I-1-2010-21_2011-01-06.pdf",
    "URL": "https://publikationen.sg.ch/rechtsprechung-gerichte?tx_diamjudicalsg_judicalpublicationpdf%5Bcontroller%5D=DownloadPdf&tx_diamjudicalsg_judicalpublicationpdf%5Bpublication%5D=71&type=1563347022&cHash=8c0261a0d2a9879acd2dae2bf3c651f1",
    "Checksum": "97077fb4109aea0f9235e0188175feb9"
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  "Scrapedate": "2025-07-19",
  "Num": [
    "I/1-2010/21"
  ],
  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "St.Gallen Verwaltungsrekurskommission 06.01.2011 I/1-2010/21"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Saint-Gall Verwaltungsrekurskommission 06.01.2011 I/1-2010/21"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "San Gallo Verwaltungsrekurskommission 06.01.2011 I/1-2010/21"
    }
  ],
  "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. 39 Abs. 1 lit. d StG (sGS 811.1). Eine Oberstufenlehrerin kann die Auslagen für den Lehrgang \"Executive Master in Arts Administration\" nicht als Weiterbildungskosten zum Abzug bringen (Verwaltungsrekurskommission, Abteilung I/1, 6. Januar 2011, I/1-2010/21)."
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