{"Signatur": "LU_KG_004", "Spider": "LU_Gerichte", "Sprache": "de", "Datum": "2021-01-01", "HTML": {"Datei": "LU_Gerichte/LU_KG_004_7W-18-68_nodate.html", "URL": "https://gerichte.lu.ch/recht_sprechung/lgve/Ajax?EnId=10739", "Checksum": "f4f256b39139e2ce30491798dae8b415"}, "Scrapedate": "2026-01-09", "Num": ["7W 18 68"], "Kopfzeile": [{"Sprachen": ["de", "fr", "it"], "Text": "Luzern Kantonsgericht 4. Abteilung 7W 18 68"}], "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. 8 Abs. 1 BV, Art. 29 BV, Art. 30 Abs. 1 BV; \u00a7 46 VRG; \u00a7 132 Abs. 1 lit b StG i.V.m. \u00a7 14 Abs. 1 lit. g VRG; \u00a7 126 Abs. 1 StG, \u00a7 140 StG, \u00a7 144 Abs. 1 StG, \u00a7 156 Abs. 1 StG; \u00a7 26 StV; Art. 109 Abs. 1 lit. d DBG, Art. 115 DBG, Art. 123 DBG, Art. 130 Abs. 1 DBG. | Staats- und Gemeindesteuern / direkte Bundessteuer"}], "ScrapyJob": "446973/63/2343", "Zeit UTC": "09.01.2026 03:03:22", "Checksum": "ce6579dcc92d6f073e8863c278e5acc6"}