{
  "Signatur": "SG_VWEK_001",
  "Spider": "SG_Gerichte",
  "Datum": "2011-02-17",
  "PDF": {
    "Datei": "SG_Gerichte/SG_VWEK_001_I-1-2010-67_2011-02-17.pdf",
    "URL": "https://publikationen.sg.ch/rechtsprechung-gerichte?tx_diamjudicalsg_judicalpublicationpdf%5Bcontroller%5D=DownloadPdf&tx_diamjudicalsg_judicalpublicationpdf%5Bpublication%5D=74&type=1563347022&cHash=80f78ea2ff44037778a806c7294c10ac",
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  "Scrapedate": "2025-07-19",
  "Num": [
    "I/1-2010/67"
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  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "St.Gallen Verwaltungsrekurskommission 17.02.2011 I/1-2010/67"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Saint-Gall Verwaltungsrekurskommission 17.02.2011 I/1-2010/67"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "San Gallo Verwaltungsrekurskommission 17.02.2011 I/1-2010/67"
    }
  ],
  "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. 26 Abs. 1 lit. c DBG (SR 642.11). Als Gewinnungskosten können die notwendigen Kosten, die im Zusammenhang mit der Berufsausübung stehen, von den Einkünften abgezogen werden. Für die Zeit der Arbeitslosigkeit sind das die Kosten des Stellensuchenden, die zu den übrigen kosten zählen (Verwaltungsrekurskommission, Abteilung I/1, 17. Februar 2011, I/1-2010/67)."
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