{"Signatur": "LU_KG_004", "Spider": "LU_Gerichte", "Sprache": "de", "Datum": "2021-01-01", "HTML": {"Datei": "LU_Gerichte/LU_KG_004_7W-21-51-7W-21-52_nodate.html", "URL": "https://gerichte.lu.ch/recht_sprechung/lgve/Ajax?EnId=10913", "Checksum": "742beee48ddbbaf83e50e9146f046f5e"}, "Scrapedate": "2026-01-09", "Num": ["7W 21 51/7W 21 52"], "Kopfzeile": [{"Sprachen": ["de", "fr", "it"], "Text": "Luzern Kantonsgericht 4. Abteilung 7W 21 51/7W 21 52"}], "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. 151 DBG, Art. 152 DBG, Art. 153 DBG, Art. 153a DBG; Art. 53 StHG, Art. 53a StHG; \u00a7 174 ff. StG. | Staats- und Gemeindesteuern / direkte Bundessteuer"}], "ScrapyJob": "446973/63/2343", "Zeit UTC": "09.01.2026 03:22:45", "Checksum": "06a9b61622dd769ada59933391470888"}