{
  "Signatur": "SG_VWEK_001",
  "Spider": "SG_Gerichte",
  "Datum": "2011-12-08",
  "PDF": {
    "Datei": "SG_Gerichte/SG_VWEK_001_I-1-2010-243_2011-12-08.pdf",
    "URL": "https://publikationen.sg.ch/rechtsprechung-gerichte?tx_diamjudicalsg_judicalpublicationpdf%5Bcontroller%5D=DownloadPdf&tx_diamjudicalsg_judicalpublicationpdf%5Bpublication%5D=162&type=1563347022&cHash=e49f4767b17622b02d5ccba03c5870e0",
    "Checksum": "c588e46aba7a82441dc892947721621a"
  },
  "Scrapedate": "2025-07-19",
  "Num": [
    "I/1-2010/243"
  ],
  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "St.Gallen Verwaltungsrekurskommission 08.12.2011 I/1-2010/243"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Saint-Gall Verwaltungsrekurskommission 08.12.2011 I/1-2010/243"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "San Gallo Verwaltungsrekurskommission 08.12.2011 I/1-2010/243"
    }
  ],
  "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. 13 Abs. 1 StG (sGS 811.1). Ein unverheirateter Mann, Mehrheitsaktionär und Verwaltungsratspräsident einer Unternehmung im Kanton St. Gallen, macht einen Lebensmittelpunkt im Kanton Schwyz geltend, wo er eine Eigentumswohnung besitzt. Da an jenem Ort im Kanton Schwyz aber keine persönlichen Beziehungen nachgewiesen sind und der Betroffene in der Gemeinde, in der sich seine Unternehmung befindet, auch ein Einfamilienhaus besitzt, das er einer nahestehenden Person zu einem Vorzugspreis überlässt, hat die Steuerbehörde zu Recht einen Lebensmittelpunkt im Kanton St. Gallen angenommen (Verwaltungsrekurskommission, Abteilung I/1, 8. Dezember 2011, I/1-2010/243)."
    }
  ],
  "ScrapyJob": "446973/61/1836",
  "Zeit UTC": "19.07.2025 10:05:10",
  "Checksum": "0b8d4e2f10f52047ecd666729784eacd",
  "Sprache": "de",
  "Chunktime": "15.04.2026 15:33:00",
  "Chunks": [
    {
      "id": "SG/VWEK/001/I-1-2010-243_2011-12-08_C0001",
      "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-243_2011-12-08_C0001.json",
      "offset": 0,
      "len": 5159,
      "MicroChunks": [
        {
          "id": "SG/VWEK/001/I-1-2010-243_2011-12-08_MC00001",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-243_2011-12-08_MC00001.txt",
          "offset": 0,
          "len": 277
        },
        {
          "id": "SG/VWEK/001/I-1-2010-243_2011-12-08_MC00002",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-243_2011-12-08_MC00002.txt",
          "offset": 277,
          "len": 289
        },
        {
          "id": "SG/VWEK/001/I-1-2010-243_2011-12-08_MC00003",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-243_2011-12-08_MC00003.txt",
          "offset": 359,
          "len": 639
        },
        {
          "id": "SG/VWEK/001/I-1-2010-243_2011-12-08_MC00004",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-243_2011-12-08_MC00004.txt",
          "offset": 998,
          "len": 444
        },
        {
          "id": "SG/VWEK/001/I-1-2010-243_2011-12-08_MC00005",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-243_2011-12-08_MC00005.txt",
          "offset": 1442,
          "len": 678
        },
        {
          "id": "SG/VWEK/001/I-1-2010-243_2011-12-08_MC00006",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-243_2011-12-08_MC00006.txt",
          "offset": 2050,
          "len": 368
        },
        {
          "id": "SG/VWEK/001/I-1-2010-243_2011-12-08_MC00007",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-243_2011-12-08_MC00007.txt",
          "offset": 2418,
          "len": 660
        },
        {
          "id": "SG/VWEK/001/I-1-2010-243_2011-12-08_MC00008",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-243_2011-12-08_MC00008.txt",
          "offset": 2872,
          "len": 590
        },
        {
          "id": "SG/VWEK/001/I-1-2010-243_2011-12-08_MC00009",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-243_2011-12-08_MC00009.txt",
          "offset": 3315,
          "len": 637
        },
        {
          "id": "SG/VWEK/001/I-1-2010-243_2011-12-08_MC00010",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-243_2011-12-08_MC00010.txt",
          "offset": 3952,
          "len": 700
        },
        {
          "id": "SG/VWEK/001/I-1-2010-243_2011-12-08_MC00011",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-243_2011-12-08_MC00011.txt",
          "offset": 4652,
          "len": 507
        }
      ]
    },
    {
      "id": "SG/VWEK/001/I-1-2010-243_2011-12-08_C0002",
      "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-243_2011-12-08_C0002.json",
      "offset": 5159,
      "len": 4927,
      "MicroChunks": [
        {
          "id": "SG/VWEK/001/I-1-2010-243_2011-12-08_MC00012",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-243_2011-12-08_MC00012.txt",
          "offset": 5159,
          "len": 660
        },
        {
          "id": "SG/VWEK/001/I-1-2010-243_2011-12-08_MC00013",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-243_2011-12-08_MC00013.txt",
          "offset": 5789,
          "len": 400
        },
        {
          "id": "SG/VWEK/001/I-1-2010-243_2011-12-08_MC00014",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-243_2011-12-08_MC00014.txt",
          "offset": 6189,
          "len": 399
        },
        {
          "id": "SG/VWEK/001/I-1-2010-243_2011-12-08_MC00015",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-243_2011-12-08_MC00015.txt",
          "offset": 6588,
          "len": 669
        },
        {
          "id": "SG/VWEK/001/I-1-2010-243_2011-12-08_MC00016",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-243_2011-12-08_MC00016.txt",
          "offset": 7237,
          "len": 120
        },
        {
          "id": "SG/VWEK/001/I-1-2010-243_2011-12-08_MC00017",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-243_2011-12-08_MC00017.txt",
          "offset": 7357,
          "len": 622
        },
        {
          "id": "SG/VWEK/001/I-1-2010-243_2011-12-08_MC00018",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-243_2011-12-08_MC00018.txt",
          "offset": 7979,
          "len": 578
        },
        {
          "id": "SG/VWEK/001/I-1-2010-243_2011-12-08_MC00019",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-243_2011-12-08_MC00019.txt",
          "offset": 8557,
          "len": 138
        },
        {
          "id": "SG/VWEK/001/I-1-2010-243_2011-12-08_MC00020",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-243_2011-12-08_MC00020.txt",
          "offset": 8695,
          "len": 662
        },
        {
          "id": "SG/VWEK/001/I-1-2010-243_2011-12-08_MC00021",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-243_2011-12-08_MC00021.txt",
          "offset": 9143,
          "len": 617
        },
        {
          "id": "SG/VWEK/001/I-1-2010-243_2011-12-08_MC00022",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-243_2011-12-08_MC00022.txt",
          "offset": 9497,
          "len": 589
        }
      ]
    },
    {
      "id": "SG/VWEK/001/I-1-2010-243_2011-12-08_C0003",
      "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-243_2011-12-08_C0003.json",
      "offset": 10086,
      "len": 3923,
      "MicroChunks": [
        {
          "id": "SG/VWEK/001/I-1-2010-243_2011-12-08_MC00023",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-243_2011-12-08_MC00023.txt",
          "offset": 10086,
          "len": 653
        },
        {
          "id": "SG/VWEK/001/I-1-2010-243_2011-12-08_MC00024",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-243_2011-12-08_MC00024.txt",
          "offset": 10562,
          "len": 678
        },
        {
          "id": "SG/VWEK/001/I-1-2010-243_2011-12-08_MC00025",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-243_2011-12-08_MC00025.txt",
          "offset": 11119,
          "len": 405
        },
        {
          "id": "SG/VWEK/001/I-1-2010-243_2011-12-08_MC00026",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-243_2011-12-08_MC00026.txt",
          "offset": 11524,
          "len": 648
        },
        {
          "id": "SG/VWEK/001/I-1-2010-243_2011-12-08_MC00027",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-243_2011-12-08_MC00027.txt",
          "offset": 12064,
          "len": 378
        },
        {
          "id": "SG/VWEK/001/I-1-2010-243_2011-12-08_MC00028",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-243_2011-12-08_MC00028.txt",
          "offset": 12442,
          "len": 639
        },
        {
          "id": "SG/VWEK/001/I-1-2010-243_2011-12-08_MC00029",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-243_2011-12-08_MC00029.txt",
          "offset": 13081,
          "len": 636
        },
        {
          "id": "SG/VWEK/001/I-1-2010-243_2011-12-08_MC00030",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-243_2011-12-08_MC00030.txt",
          "offset": 13558,
          "len": 451
        }
      ]
    },
    {
      "id": "SG/VWEK/001/I-1-2010-243_2011-12-08_C0004",
      "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-243_2011-12-08_C0004.json",
      "offset": 14009,
      "len": 5212,
      "MicroChunks": [
        {
          "id": "SG/VWEK/001/I-1-2010-243_2011-12-08_MC00031",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-243_2011-12-08_MC00031.txt",
          "offset": 14009,
          "len": 486
        },
        {
          "id": "SG/VWEK/001/I-1-2010-243_2011-12-08_MC00032",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-243_2011-12-08_MC00032.txt",
          "offset": 14475,
          "len": 584
        },
        {
          "id": "SG/VWEK/001/I-1-2010-243_2011-12-08_MC00033",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-243_2011-12-08_MC00033.txt",
          "offset": 14709,
          "len": 698
        },
        {
          "id": "SG/VWEK/001/I-1-2010-243_2011-12-08_MC00034",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-243_2011-12-08_MC00034.txt",
          "offset": 15407,
          "len": 428
        },
        {
          "id": "SG/VWEK/001/I-1-2010-243_2011-12-08_MC00035",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-243_2011-12-08_MC00035.txt",
          "offset": 15835,
          "len": 479
        },
        {
          "id": "SG/VWEK/001/I-1-2010-243_2011-12-08_MC00036",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-243_2011-12-08_MC00036.txt",
          "offset": 16189,
          "len": 592
        },
        {
          "id": "SG/VWEK/001/I-1-2010-243_2011-12-08_MC00037",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-243_2011-12-08_MC00037.txt",
          "offset": 16781,
          "len": 665
        },
        {
          "id": "SG/VWEK/001/I-1-2010-243_2011-12-08_MC00038",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-243_2011-12-08_MC00038.txt",
          "offset": 17265,
          "len": 519
        },
        {
          "id": "SG/VWEK/001/I-1-2010-243_2011-12-08_MC00039",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-243_2011-12-08_MC00039.txt",
          "offset": 17601,
          "len": 476
        },
        {
          "id": "SG/VWEK/001/I-1-2010-243_2011-12-08_MC00040",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-243_2011-12-08_MC00040.txt",
          "offset": 18077,
          "len": 548
        },
        {
          "id": "SG/VWEK/001/I-1-2010-243_2011-12-08_MC00041",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-243_2011-12-08_MC00041.txt",
          "offset": 18392,
          "len": 565
        },
        {
          "id": "SG/VWEK/001/I-1-2010-243_2011-12-08_MC00042",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-243_2011-12-08_MC00042.txt",
          "offset": 18941,
          "len": 417
        }
      ]
    },
    {
      "id": "SG/VWEK/001/I-1-2010-243_2011-12-08_C0005",
      "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-243_2011-12-08_C0005.json",
      "offset": 19221,
      "len": 4847,
      "MicroChunks": [
        {
          "id": "SG/VWEK/001/I-1-2010-243_2011-12-08_MC00042",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-243_2011-12-08_MC00042.txt",
          "offset": 18941,
          "len": 417
        },
        {
          "id": "SG/VWEK/001/I-1-2010-243_2011-12-08_MC00043",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-243_2011-12-08_MC00043.txt",
          "offset": 19358,
          "len": 585
        },
        {
          "id": "SG/VWEK/001/I-1-2010-243_2011-12-08_MC00044",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-243_2011-12-08_MC00044.txt",
          "offset": 19666,
          "len": 682
        },
        {
          "id": "SG/VWEK/001/I-1-2010-243_2011-12-08_MC00045",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-243_2011-12-08_MC00045.txt",
          "offset": 20259,
          "len": 451
        },
        {
          "id": "SG/VWEK/001/I-1-2010-243_2011-12-08_MC00046",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-243_2011-12-08_MC00046.txt",
          "offset": 20710,
          "len": 617
        },
        {
          "id": "SG/VWEK/001/I-1-2010-243_2011-12-08_MC00047",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-243_2011-12-08_MC00047.txt",
          "offset": 21139,
          "len": 480
        },
        {
          "id": "SG/VWEK/001/I-1-2010-243_2011-12-08_MC00048",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-243_2011-12-08_MC00048.txt",
          "offset": 21553,
          "len": 595
        },
        {
          "id": "SG/VWEK/001/I-1-2010-243_2011-12-08_MC00049",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-243_2011-12-08_MC00049.txt",
          "offset": 22148,
          "len": 688
        },
        {
          "id": "SG/VWEK/001/I-1-2010-243_2011-12-08_MC00050",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-243_2011-12-08_MC00050.txt",
          "offset": 22836,
          "len": 669
        },
        {
          "id": "SG/VWEK/001/I-1-2010-243_2011-12-08_MC00051",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-243_2011-12-08_MC00051.txt",
          "offset": 23185,
          "len": 684
        },
        {
          "id": "SG/VWEK/001/I-1-2010-243_2011-12-08_MC00052",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-243_2011-12-08_MC00052.txt",
          "offset": 23582,
          "len": 486
        }
      ]
    },
    {
      "id": "SG/VWEK/001/I-1-2010-243_2011-12-08_C0006",
      "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-243_2011-12-08_C0006.json",
      "offset": 24068,
      "len": 3240,
      "MicroChunks": [
        {
          "id": "SG/VWEK/001/I-1-2010-243_2011-12-08_MC00053",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-243_2011-12-08_MC00053.txt",
          "offset": 24068,
          "len": 578
        },
        {
          "id": "SG/VWEK/001/I-1-2010-243_2011-12-08_MC00054",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-243_2011-12-08_MC00054.txt",
          "offset": 24646,
          "len": 137
        },
        {
          "id": "SG/VWEK/001/I-1-2010-243_2011-12-08_MC00055",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-243_2011-12-08_MC00055.txt",
          "offset": 24783,
          "len": 668
        },
        {
          "id": "SG/VWEK/001/I-1-2010-243_2011-12-08_MC00056",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-243_2011-12-08_MC00056.txt",
          "offset": 25451,
          "len": 614
        },
        {
          "id": "SG/VWEK/001/I-1-2010-243_2011-12-08_MC00057",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-243_2011-12-08_MC00057.txt",
          "offset": 25891,
          "len": 534
        },
        {
          "id": "SG/VWEK/001/I-1-2010-243_2011-12-08_MC00058",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-243_2011-12-08_MC00058.txt",
          "offset": 26256,
          "len": 677
        },
        {
          "id": "SG/VWEK/001/I-1-2010-243_2011-12-08_MC00059",
          "url": "https://files.entscheidsuche.ch/chunks/SG/VWEK/001/I-1-2010-243_2011-12-08_MC00059.txt",
          "offset": 26933,
          "len": 375
        }
      ]
    }
  ]
}