{"Signatur": "LU_KG_004", "Spider": "LU_Gerichte", "Sprache": "de", "Datum": "2021-01-01", "HTML": {"Datei": "LU_Gerichte/LU_KG_004_7W-22-17-7W-22-18_nodate.html", "URL": "https://gerichte.lu.ch/recht_sprechung/lgve/Ajax?EnId=11068", "Checksum": "a09009dd9bdf64542a644413cea28fa5"}, "Scrapedate": "2026-01-09", "Num": ["7W 22 17/7W 22 18"], "Kopfzeile": [{"Sprachen": ["de", "fr", "it"], "Text": "Luzern Kantonsgericht 4. Abteilung 7W 22 17/7W 22 18"}], "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. 20 Abs. 1 lit. a DBG, Art. 22 Abs. 1 DBG, Art. 22 Abs. 2 DBG, Art. 22 Abs. 3 DBG, Art. 204 Abs. 1 DBG; Art. 7 Abs. 1 StHG, Art. 7 Abs. 1ter StHG, Art. 7 Abs. 2 StHG, Art. 78a StHG; \u00a7 27 Abs. 1 lit. a StG, \u00a7 29 Abs. 1 StG, \u00a7 29 Abs. 2 StG, \u00a7 29 Abs. 3 StG, \u00a7 253 Abs. 1 StG. | Staats- und Gemeindesteuern / direkte Bundessteuer"}], "ScrapyJob": "446973/63/2343", "Zeit UTC": "09.01.2026 03:02:43", "Checksum": "6bd549397d502f172019c49c5f2abe9c"}