{
  "Signatur": "SG_VWEK_001",
  "Spider": "SG_Gerichte",
  "Datum": "2012-07-05",
  "PDF": {
    "Datei": "SG_Gerichte/SG_VWEK_001_I-1-2011-178_2012-07-05.pdf",
    "URL": "https://publikationen.sg.ch/rechtsprechung-gerichte?tx_diamjudicalsg_judicalpublicationpdf%5Bcontroller%5D=DownloadPdf&tx_diamjudicalsg_judicalpublicationpdf%5Bpublication%5D=621&type=1563347022&cHash=7e384e3ef9483b50c4446db519d4a5ce",
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  "Scrapedate": "2025-07-19",
  "Num": [
    "I/1-2011/178"
  ],
  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "St.Gallen Verwaltungsrekurskommission 05.07.2012 I/1-2011/178"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Saint-Gall Verwaltungsrekurskommission 05.07.2012 I/1-2011/178"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "San Gallo Verwaltungsrekurskommission 05.07.2012 I/1-2011/178"
    }
  ],
  "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": "Geschäftsmässig begründete Kosten, Art. 27 Abs. 1 und 2 DBG, Art. 40 Abs. 1 und 2 StG, Die Pflichtige war Inhaberin eines als Einzelfirma geführten Gipsergeschäfts. Die von der Veranlagungsbehörde vorgenommene Aufrechnung von höheren Privatanteilen an den Autokosten war korrekt, da drei von sieben Autos keinen Bezug zum Geschäft aufwiesen. Sodann war die Reduktion der Abschreibungen gerechtfertigt, da die Vermögenswerte nicht nachgewiesen waren und keine Eröffnungsbilanz vorlag. Auch die Aufrechnung von Mietkosten für ein Büro war zulässig, da nicht nachgewiesen war, dass ein Büro vorhanden war und Anhaltspunkte vorlagen, dass die Mietkosten der Privatwohnung über das Geschäft verbucht wurden (Verwaltungsrekurskommission, Abteilung I/1, 5. Juli 2012, I/1-2011/178)."
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