{
  "Signatur": "SG_VWEK_001",
  "Spider": "SG_Gerichte",
  "Datum": "2010-11-30",
  "PDF": {
    "Datei": "SG_Gerichte/SG_VWEK_001_I-1-2010-74_2010-11-30.pdf",
    "URL": "https://publikationen.sg.ch/rechtsprechung-gerichte?tx_diamjudicalsg_judicalpublicationpdf%5Bcontroller%5D=DownloadPdf&tx_diamjudicalsg_judicalpublicationpdf%5Bpublication%5D=4573&type=1563347022&cHash=e1f213084ad7bd624be32bb5bc0b6e5f",
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  "Scrapedate": "2025-07-19",
  "Num": [
    "I/1-2010/74"
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  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "St.Gallen Verwaltungsrekurskommission 30.11.2010 I/1-2010/74"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Saint-Gall Verwaltungsrekurskommission 30.11.2010 I/1-2010/74"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "San Gallo Verwaltungsrekurskommission 30.11.2010 I/1-2010/74"
    }
  ],
  "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. 248 Abs. 1 und 3 StG (sGS 811.1). Ein Fussballverein richtete dem Spielertrainer der ersten Mannschaft Spesen aus, welche die tatsächlichen Berufskosten massiv überstiegen und im Vergleich zu den Einkünften im Haupterwerb beträchtlich waren. Der Spielertrainer deklarierte die \"Spesen\" nicht und machte sich deshalb der Steuerhinterziehung schuldig. Solange das Bussenverfahren mit der hinterzogenen Steuer verknüpft bleibt, wird die Straferhöhung mit der höheren Gesamtbusse über alle Steuerperioden kompensiert. Eine Steuerhinterziehung über mehrere Steuerperioden darf somit höchstens geringfügig straferhöhend berücksichtigt werden (Verwaltungsrekurskommission, Abteilung I/1, 30. November 2010, I/1-2010/74)."
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