{
  "Signatur": "SG_VWEK_001",
  "Spider": "SG_Gerichte",
  "Datum": "2012-02-14",
  "PDF": {
    "Datei": "SG_Gerichte/SG_VWEK_001_I-1-2011-171_2012-02-14.pdf",
    "URL": "https://publikationen.sg.ch/rechtsprechung-gerichte?tx_diamjudicalsg_judicalpublicationpdf%5Bcontroller%5D=DownloadPdf&tx_diamjudicalsg_judicalpublicationpdf%5Bpublication%5D=472&type=1563347022&cHash=43fa7c78e7e8d995b221770c7eecc3fb",
    "Checksum": "fc45c2889ecc5eeda211dccd569a0258"
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  "Scrapedate": "2025-07-19",
  "Num": [
    "I/1-2011/171"
  ],
  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "St.Gallen Verwaltungsrekurskommission 14.02.2012 I/1-2011/171"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Saint-Gall Verwaltungsrekurskommission 14.02.2012 I/1-2011/171"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "San Gallo Verwaltungsrekurskommission 14.02.2012 I/1-2011/171"
    }
  ],
  "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": "Kinderabzug, überwiegender Unterhalt, Art. 48 Abs. 1 lit. a StG (sGS 811.1). Bezahlt ein geschiedener Steuerpflichtiger der studierenden Tochter Fr. 600.-- pro Monat an deren gesamten Unterhaltsbedarf von Fr. 2150.--, trägt er ihren Unterhalt nicht zur Hauptsache, weshalb der entsprechende Abzug zu Recht verweigert wurde. Dass der Abzug in früheren Jahren offenbar gewährt wurde, begründet keinen Anspruch darauf, dass dieser trotz Fehlens der Voraussetzungen weiterhin gewährt wird (Verwaltungsrekurskommission, Abteilung I/1, 14. Februar 2012, I/1-2011/171)."
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