{
  "Signatur": "ZH_SRK_001",
  "Spider": "ZH_Steuerrekurs",
  "Datum": "2011-01-20",
  "PDF": {
    "Datei": "ZH_Steuerrekurs/ZH_SRK_001_DB-2010-212_2011-01-20.pdf",
    "URL": "https://www.strgzh.ch/assets/entscheide/StRG_DB_2010_212_ww.pdf",
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    "DB.2010.212",
    "ST.2010.294"
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  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Zürich Steuerrekursgericht 20.01.2011 DB.2010.212"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Zurich Steuerrekursgericht 20.01.2011 DB.2010.212"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Zurigo Steuerrekursgericht 20.01.2011 DB.2010.212"
    }
  ],
  "Meta": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Zürich Steuerrekursgericht "
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Zurich Steuerrekursgericht "
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Zurigo Steuerrekursgericht "
    }
  ],
  "Abstract": [
    {
      "Sprachen": [
        "de",
        "fr",
        "it"
      ],
      "Text": "Direkte Bundessteuer 2008 sowie Staats- und Gemeindesteuern 2008 | Der Verkauf von Antiquitäten (Einrichtungs- und Kunstgegenstände) durch einen Sammler im Pensionsalter stellt vorliegend aufgrund der besonderen Verhältnisse keine selbstständige Erwerbstätigkeit dar. \nBei den Gegenständen handelt es sich nicht mehr um von der Vermögenssteuer befreiten Hausrat bzw. private Gebrauchsgegenstände. | Art. 18 DBG; §§ 18, 38 Abs. 4 StG"
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