{"Signatur": "LU_KG_004", "Spider": "LU_Gerichte", "Sprache": "de", "Datum": "2021-01-01", "HTML": {"Datei": "LU_Gerichte/LU_KG_004_7W-14-18---7W-14-19_nodate.html", "URL": "https://gerichte.lu.ch/recht_sprechung/lgve/Ajax?EnId=10454", "Checksum": "0e0827390cba119cb9f0007e08c0f634"}, "Scrapedate": "2026-01-09", "Num": ["7W 14 18 / 7W 14 19"], "Kopfzeile": [{"Sprachen": ["de", "fr", "it"], "Text": "Luzern Kantonsgericht 4. Abteilung 7W 14 18 / 7W 14 19"}], "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. 18 Abs. 1 DBG, Art. 27 Abs. 1 DBG. | Staats- und Gemeindesteuern / direkte Bundessteuer"}], "ScrapyJob": "446973/63/2343", "Zeit UTC": "09.01.2026 03:21:35", "Checksum": "4e18d082c22ac83df909d17dd9c80cbc"}