{
  "Signatur": "ZH_SRK_001",
  "Spider": "ZH_Steuerrekurs",
  "Datum": "2012-03-30",
  "PDF": {
    "Datei": "ZH_Steuerrekurs/ZH_SRK_001_DB-2011-253_2012-03-30.pdf",
    "URL": "https://www.strgzh.ch/assets/entscheide/StRG_DB_2011_253_ae.pdf",
    "Checksum": "aacffb62b3ab4003969ee6fb6aba529b"
  },
  "Scrapedate": "2025-07-26",
  "Num": [
    "DB.2011.253"
  ],
  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Zürich Steuerrekursgericht 30.03.2012 DB.2011.253"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Zurich Steuerrekursgericht 30.03.2012 DB.2011.253"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Zurigo Steuerrekursgericht 30.03.2012 DB.2011.253"
    }
  ],
  "Meta": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Zürich Steuerrekursgericht "
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Zurich Steuerrekursgericht "
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Zurigo Steuerrekursgericht "
    }
  ],
  "Abstract": [
    {
      "Sprachen": [
        "de",
        "fr",
        "it"
      ],
      "Text": "Sicherstellung (Direkte Bundessteuer 1999 - 2003) | Voraussetzungen zum Erlass der Sicherstellungsverfügung erfüllt, da der Pflichtige in der Schweiz über keinen Wohnsitz mehr verfügt. Frage der Steuerhaftung der früheren Ehefrau ist vorgängig nicht mittels Haftungsverfügung geklärt worden und musste daher bei Erlass der Sicherstellungsverfügung nicht berücksichtigt werden. Haftungsfrage ist daher erst bei Vollstreckung der Sicherstellungsverfügung zu beantworten | Art. 169 DBG"
    }
  ],
  "ScrapyJob": "446973/68/1830",
  "Zeit UTC": "26.07.2025 03:22:01",
  "Checksum": "32c0ea4423514a09740b58ce46d02fbf",
  "Sprache": "de",
  "Chunktime": "12.04.2026 13:28:09",
  "Chunks": [
    {
      "id": {
        "id": "ZH/SRK/001/DB-2011-253_2012-03-30_C0001",
        "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-253_2012-03-30_C0001.json"
      },
      "offset": 0,
      "len": 5354,
      "MicroChunks": [
        {
          "id": "ZH/SRK/001/DB-2011-253_2012-03-30_MC00001",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-253_2012-03-30_MC00001.txt",
          "offset": 0,
          "len": 560
        },
        {
          "id": "ZH/SRK/001/DB-2011-253_2012-03-30_MC00002",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-253_2012-03-30_MC00002.txt",
          "offset": 560,
          "len": 445
        },
        {
          "id": "ZH/SRK/001/DB-2011-253_2012-03-30_MC00003",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-253_2012-03-30_MC00003.txt",
          "offset": 1005,
          "len": 484
        },
        {
          "id": "ZH/SRK/001/DB-2011-253_2012-03-30_MC00004",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-253_2012-03-30_MC00004.txt",
          "offset": 1489,
          "len": 678
        },
        {
          "id": "ZH/SRK/001/DB-2011-253_2012-03-30_MC00005",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-253_2012-03-30_MC00005.txt",
          "offset": 2167,
          "len": 607
        },
        {
          "id": "ZH/SRK/001/DB-2011-253_2012-03-30_MC00006",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-253_2012-03-30_MC00006.txt",
          "offset": 2774,
          "len": 203
        },
        {
          "id": "ZH/SRK/001/DB-2011-253_2012-03-30_MC00007",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-253_2012-03-30_MC00007.txt",
          "offset": 2977,
          "len": 695
        },
        {
          "id": "ZH/SRK/001/DB-2011-253_2012-03-30_MC00008",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-253_2012-03-30_MC00008.txt",
          "offset": 3655,
          "len": 247
        },
        {
          "id": "ZH/SRK/001/DB-2011-253_2012-03-30_MC00009",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-253_2012-03-30_MC00009.txt",
          "offset": 3902,
          "len": 541
        },
        {
          "id": "ZH/SRK/001/DB-2011-253_2012-03-30_MC00010",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-253_2012-03-30_MC00010.txt",
          "offset": 4443,
          "len": 590
        },
        {
          "id": "ZH/SRK/001/DB-2011-253_2012-03-30_MC00011",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-253_2012-03-30_MC00011.txt",
          "offset": 4884,
          "len": 612
        }
      ]
    },
    {
      "id": {
        "id": "ZH/SRK/001/DB-2011-253_2012-03-30_C0002",
        "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-253_2012-03-30_C0002.json"
      },
      "offset": 5354,
      "len": 5411,
      "MicroChunks": [
        {
          "id": "ZH/SRK/001/DB-2011-253_2012-03-30_MC00011",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-253_2012-03-30_MC00011.txt",
          "offset": 4884,
          "len": 612
        },
        {
          "id": "ZH/SRK/001/DB-2011-253_2012-03-30_MC00012",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-253_2012-03-30_MC00012.txt",
          "offset": 5496,
          "len": 293
        },
        {
          "id": "ZH/SRK/001/DB-2011-253_2012-03-30_MC00013",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-253_2012-03-30_MC00013.txt",
          "offset": 5789,
          "len": 648
        },
        {
          "id": "ZH/SRK/001/DB-2011-253_2012-03-30_MC00014",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-253_2012-03-30_MC00014.txt",
          "offset": 6437,
          "len": 553
        },
        {
          "id": "ZH/SRK/001/DB-2011-253_2012-03-30_MC00015",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-253_2012-03-30_MC00015.txt",
          "offset": 6747,
          "len": 540
        },
        {
          "id": "ZH/SRK/001/DB-2011-253_2012-03-30_MC00016",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-253_2012-03-30_MC00016.txt",
          "offset": 6990,
          "len": 684
        },
        {
          "id": "ZH/SRK/001/DB-2011-253_2012-03-30_MC00017",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-253_2012-03-30_MC00017.txt",
          "offset": 7657,
          "len": 520
        },
        {
          "id": "ZH/SRK/001/DB-2011-253_2012-03-30_MC00018",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-253_2012-03-30_MC00018.txt",
          "offset": 8177,
          "len": 681
        },
        {
          "id": "ZH/SRK/001/DB-2011-253_2012-03-30_MC00019",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-253_2012-03-30_MC00019.txt",
          "offset": 8858,
          "len": 653
        },
        {
          "id": "ZH/SRK/001/DB-2011-253_2012-03-30_MC00020",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-253_2012-03-30_MC00020.txt",
          "offset": 9324,
          "len": 685
        },
        {
          "id": "ZH/SRK/001/DB-2011-253_2012-03-30_MC00021",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-253_2012-03-30_MC00021.txt",
          "offset": 10009,
          "len": 540
        },
        {
          "id": "ZH/SRK/001/DB-2011-253_2012-03-30_MC00022",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-253_2012-03-30_MC00022.txt",
          "offset": 10549,
          "len": 362
        }
      ]
    },
    {
      "id": {
        "id": "ZH/SRK/001/DB-2011-253_2012-03-30_C0003",
        "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-253_2012-03-30_C0003.json"
      },
      "offset": 10765,
      "len": 4867,
      "MicroChunks": [
        {
          "id": "ZH/SRK/001/DB-2011-253_2012-03-30_MC00022",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-253_2012-03-30_MC00022.txt",
          "offset": 10549,
          "len": 362
        },
        {
          "id": "ZH/SRK/001/DB-2011-253_2012-03-30_MC00023",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-253_2012-03-30_MC00023.txt",
          "offset": 10911,
          "len": 359
        },
        {
          "id": "ZH/SRK/001/DB-2011-253_2012-03-30_MC00024",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-253_2012-03-30_MC00024.txt",
          "offset": 11270,
          "len": 677
        },
        {
          "id": "ZH/SRK/001/DB-2011-253_2012-03-30_MC00025",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-253_2012-03-30_MC00025.txt",
          "offset": 11764,
          "len": 591
        },
        {
          "id": "ZH/SRK/001/DB-2011-253_2012-03-30_MC00026",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-253_2012-03-30_MC00026.txt",
          "offset": 12124,
          "len": 454
        },
        {
          "id": "ZH/SRK/001/DB-2011-253_2012-03-30_MC00027",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-253_2012-03-30_MC00027.txt",
          "offset": 12578,
          "len": 597
        },
        {
          "id": "ZH/SRK/001/DB-2011-253_2012-03-30_MC00028",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-253_2012-03-30_MC00028.txt",
          "offset": 13037,
          "len": 634
        },
        {
          "id": "ZH/SRK/001/DB-2011-253_2012-03-30_MC00029",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-253_2012-03-30_MC00029.txt",
          "offset": 13671,
          "len": 352
        },
        {
          "id": "ZH/SRK/001/DB-2011-253_2012-03-30_MC00030",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-253_2012-03-30_MC00030.txt",
          "offset": 14023,
          "len": 599
        },
        {
          "id": "ZH/SRK/001/DB-2011-253_2012-03-30_MC00031",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-253_2012-03-30_MC00031.txt",
          "offset": 14376,
          "len": 495
        },
        {
          "id": "ZH/SRK/001/DB-2011-253_2012-03-30_MC00032",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-253_2012-03-30_MC00032.txt",
          "offset": 14622,
          "len": 497
        },
        {
          "id": "ZH/SRK/001/DB-2011-253_2012-03-30_MC00033",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-253_2012-03-30_MC00033.txt",
          "offset": 14871,
          "len": 570
        },
        {
          "id": "ZH/SRK/001/DB-2011-253_2012-03-30_MC00034",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-253_2012-03-30_MC00034.txt",
          "offset": 15119,
          "len": 513
        }
      ]
    },
    {
      "id": {
        "id": "ZH/SRK/001/DB-2011-253_2012-03-30_C0004",
        "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-253_2012-03-30_C0004.json"
      },
      "offset": 15632,
      "len": 2561,
      "MicroChunks": [
        {
          "id": "ZH/SRK/001/DB-2011-253_2012-03-30_MC00035",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-253_2012-03-30_MC00035.txt",
          "offset": 15632,
          "len": 690
        },
        {
          "id": "ZH/SRK/001/DB-2011-253_2012-03-30_MC00036",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-253_2012-03-30_MC00036.txt",
          "offset": 16322,
          "len": 140
        },
        {
          "id": "ZH/SRK/001/DB-2011-253_2012-03-30_MC00037",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-253_2012-03-30_MC00037.txt",
          "offset": 16462,
          "len": 636
        },
        {
          "id": "ZH/SRK/001/DB-2011-253_2012-03-30_MC00038",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-253_2012-03-30_MC00038.txt",
          "offset": 17076,
          "len": 116
        },
        {
          "id": "ZH/SRK/001/DB-2011-253_2012-03-30_MC00039",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-253_2012-03-30_MC00039.txt",
          "offset": 17192,
          "len": 698
        },
        {
          "id": "ZH/SRK/001/DB-2011-253_2012-03-30_MC00040",
          "url": "https://files.entscheidsuche.ch/chunks/ZH/SRK/001/DB-2011-253_2012-03-30_MC00040.txt",
          "offset": 17839,
          "len": 354
        }
      ]
    }
  ]
}