{
  "Signatur": "SG_VWEK_001",
  "Spider": "SG_Gerichte",
  "Datum": "2012-03-15",
  "PDF": {
    "Datei": "SG_Gerichte/SG_VWEK_001_I-1-2011-103_2012-03-15.pdf",
    "URL": "https://publikationen.sg.ch/rechtsprechung-gerichte?tx_diamjudicalsg_judicalpublicationpdf%5Bcontroller%5D=DownloadPdf&tx_diamjudicalsg_judicalpublicationpdf%5Bpublication%5D=487&type=1563347022&cHash=423d401dc92b80b471d441c9db6c5c7d",
    "Checksum": "c1a335295ac4a12e4827f1cee1080ded"
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  "Scrapedate": "2025-07-19",
  "Num": [
    "I/1-2011/103"
  ],
  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "St.Gallen Verwaltungsrekurskommission 15.03.2012 I/1-2011/103"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Saint-Gall Verwaltungsrekurskommission 15.03.2012 I/1-2011/103"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "San Gallo Verwaltungsrekurskommission 15.03.2012 I/1-2011/103"
    }
  ],
  "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. 48 Abs. 1 lit. a Ziff. 3 StG (sGS 811.1). Bei Kindern im Grundschulalter werden die Kosten des Erlernens des Tennisspiels nicht als Ausbildungskosten anerkannt (Verwaltungsrekurskommission, Abteilung I/1, 15. März 2012, I/1-2011/103)."
    }
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