{"Signatur": "LU_KG_004", "Spider": "LU_Gerichte", "Sprache": "de", "Datum": "2021-01-01", "HTML": {"Datei": "LU_Gerichte/LU_KG_004_7W-13-16---7W-13-17_nodate.html", "URL": "https://gerichte.lu.ch/recht_sprechung/lgve/Ajax?EnId=10407", "Checksum": "1e7641da7b4cb36100242f03a7b02367"}, "Scrapedate": "2026-01-09", "Num": ["7W 13 16 / 7W 13 17"], "Kopfzeile": [{"Sprachen": ["de", "fr", "it"], "Text": "Luzern Kantonsgericht 4. Abteilung 7W 13 16 / 7W 13 17"}], "Meta": [{"Sprachen": ["de"], "Text": "Luzern Kantonsgericht 4. Abteilung"}, {"Sprachen": ["fr"], "Text": "Lucerne  4. Abteilung"}, {"Sprachen": ["it"], "Text": "Lucerna  4. Abteilung"}], "Abstract": [{"Sprachen": ["de", "fr", "it"], "Text": "Art. 3 Abs. 1 DBG, Art. 9 Abs. 1 DBG, Art. 113 DBG; Art. 3 Abs. 3 StHG; \u00a7 8 Abs. 1 StG, \u00a7 16 Abs. 1 StG, \u00a7 138 StG. | Staats- und Gemeindesteuern / direkte Bundessteuer"}], "ScrapyJob": "446973/63/2343", "Zeit UTC": "09.01.2026 03:04:05", "Checksum": "9aea95772293bb6e612860c6d831f453"}