{"Signatur": "LU_KG_004", "Spider": "LU_Gerichte", "Sprache": "de", "Datum": "2021-01-01", "HTML": {"Datei": "LU_Gerichte/LU_KG_004_7W-23-49-7W-23-50_nodate.html", "URL": "https://gerichte.lu.ch/recht_sprechung/lgve/Ajax?EnId=11085", "Checksum": "9efdf558777e636af3d23e749093b1fb"}, "Scrapedate": "2026-01-09", "Num": ["7W 23 49/7W 23 50"], "Kopfzeile": [{"Sprachen": ["de", "fr", "it"], "Text": "Luzern Kantonsgericht 4. Abteilung 7W 23 49/7W 23 50"}], "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. 21 Abs. 1 lit. a DBG, Art. 21 Abs. 1 lit. b DBG; Art. 7 Abs. 1 StHG; \u00a7 28 Abs. 1 lit. a StG, \u00a7 28 Abs. 1 lit. b StG, \u00a7 28 Abs. 2 StG. | Staats- und Gemeindesteuern / direkte Bundessteuer"}], "ScrapyJob": "446973/63/2343", "Zeit UTC": "09.01.2026 03:02:27", "Checksum": "8fb254090d055af23e321327f8b85915"}