{
  "Signatur": "SG_VWEK_001",
  "Spider": "SG_Gerichte",
  "Datum": "2011-08-18",
  "PDF": {
    "Datei": "SG_Gerichte/SG_VWEK_001_I-1-2010-238_2011-08-18.pdf",
    "URL": "https://publikationen.sg.ch/rechtsprechung-gerichte?tx_diamjudicalsg_judicalpublicationpdf%5Bcontroller%5D=DownloadPdf&tx_diamjudicalsg_judicalpublicationpdf%5Bpublication%5D=110&type=1563347022&cHash=36a8a52659be153114e97d4479129fdf",
    "Checksum": "296d183809673adfcb045bfe85e92048"
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  "Scrapedate": "2025-07-19",
  "Num": [
    "I/1-2010/238"
  ],
  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "St.Gallen Verwaltungsrekurskommission 18.08.2011 I/1-2010/238"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Saint-Gall Verwaltungsrekurskommission 18.08.2011 I/1-2010/238"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "San Gallo Verwaltungsrekurskommission 18.08.2011 I/1-2010/238"
    }
  ],
  "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. 197 StG. Der Pflichtige übersah, dass in den Veranlagungen des Nebensteuerdomizils im Kanton St. Gallen zu Unrecht Kirchensteuern erhoben wurden, obwohl er ausgetreten war. Auf das Revisionsbegehren wurde zu Recht nicht eingetreten, da der Pflichtige den Fehler bei zumutbarer Sorgfalt hätte feststellen können (Verwaltungsrekurskommission, Abteilung I/1, 18. August 2011, I/1-2010/238)."
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