{
  "Signatur": "ZH_SRK_001",
  "Spider": "ZH_Steuerrekurs",
  "Datum": "2011-12-22",
  "PDF": {
    "Datei": "ZH_Steuerrekurs/ZH_SRK_001_DB-2011-171_2011-12-22.pdf",
    "URL": "https://www.strgzh.ch/assets/entscheide/StRG_DB_2011_171_za.pdf",
    "Checksum": "09962d6abedfd007cc4cd580cfc36574"
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  "Scrapedate": "2025-07-26",
  "Num": [
    "DB.2011.171",
    "ST.2011.244"
  ],
  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Zürich Steuerrekursgericht 22.12.2011 DB.2011.171"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Zurich Steuerrekursgericht 22.12.2011 DB.2011.171"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Zurigo Steuerrekursgericht 22.12.2011 DB.2011.171"
    }
  ],
  "Meta": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Zürich Steuerrekursgericht "
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Zurich Steuerrekursgericht "
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Zurigo Steuerrekursgericht "
    }
  ],
  "Abstract": [
    {
      "Sprachen": [
        "de",
        "fr",
        "it"
      ],
      "Text": "Direkte Bundessteuer 2009 sowie Staats- und Gemeindesteuern 2009 | Die Kosten für den Lehrgang \"CAS Immaterialgüter- und Wettbewerbsrecht\" der Universität Zürich stellen keine abzugsfähigen Weiterbildungskosten dar, da mit der beruflichen Tätigkeit des Pflichtigen als Gerichtsschreiber am Bezirksgericht Bülach kein ausreichender Zusammenhang besteht. | Art. 26 Abs. 1 lit. d DBG; § 26 Abs. 1 lit. d StG"
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