{"Signatur": "LU_KG_004", "Spider": "LU_Gerichte", "Sprache": "de", "Datum": "2021-01-01", "HTML": {"Datei": "LU_Gerichte/LU_KG_004_7W-14-68-7W-14-69_nodate.html", "URL": "https://gerichte.lu.ch/recht_sprechung/lgve/Ajax?EnId=10443", "Checksum": "af7f99657149eb51c8e93c801ef9cab5"}, "Scrapedate": "2026-01-09", "Num": ["7W 14 68/7W 14 69"], "Kopfzeile": [{"Sprachen": ["de", "fr", "it"], "Text": "Luzern Kantonsgericht 4. Abteilung 7W 14 68/7W 14 69"}], "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. 29 Abs. 2 BV; Art. 123 Abs. 1 DBG, Art. 126 DBG, Art. 130 DBG, Art. 132 DBG, Art. 213 DBG; Art. 48 Abs. 1 StHG; \u00a7 42 Abs. 1 lit. d Satz 1 StG, \u00a7 144 Abs. 2 StG, \u00a7 147 StG, \u00a7 152 Abs. 1 StG, \u00a7 156 Abs. 1 StG. | Staats- und Gemeindesteuern / direkte Bundessteuer"}], "ScrapyJob": "446973/63/2343", "Zeit UTC": "09.01.2026 03:03:57", "Checksum": "a126f96ec2cdaba4e8869f4711a02a73"}