{
  "Signatur": "ZH_SRK_001",
  "Spider": "ZH_Steuerrekurs",
  "Datum": "2011-09-20",
  "PDF": {
    "Datei": "ZH_Steuerrekurs/ZH_SRK_001_DB-2011-102_2011-09-20.pdf",
    "URL": "https://www.strgzh.ch/assets/entscheide/StRG_DB_2011_102_vy.pdf",
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  "Scrapedate": "2025-07-26",
  "Num": [
    "DB.2011.102",
    "ST.2011.156"
  ],
  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Zürich Steuerrekursgericht 20.09.2011 DB.2011.102"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Zurich Steuerrekursgericht 20.09.2011 DB.2011.102"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Zurigo Steuerrekursgericht 20.09.2011 DB.2011.102"
    }
  ],
  "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 (3. Rechtsgang) sowie Staats- und Gemeindesteuern 2008 | Kosten für das private Motorfahrzeug können geltend gemacht werden, wenn sich gegenüber dem öffentlichen Verkehr eine Zeitersparnis von mindestens einer Stunde für den Weg zur Arbeit und zurück ergibt. Dies ist vorliegend nicht der Fall, weshalb nur die Abonnementskosten der zweiten Klasse abzugsfähig sind. | Art. 26 Abs. 1 lit. a und Abs. 2 DBG; § 26 Abs. 1 lit. a und Abs. 2 StG"
    }
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