{"Signatur": "LU_KG_004", "Spider": "LU_Gerichte", "Sprache": "de", "Datum": "2021-01-01", "HTML": {"Datei": "LU_Gerichte/LU_KG_004_7W-23-66-7W-23-67_nodate.html", "URL": "https://gerichte.lu.ch/recht_sprechung/lgve/Ajax?EnId=11055", "Checksum": "81d5952f0b9fdda40b8d158387e4144f"}, "Scrapedate": "2026-01-09", "Num": ["7W 23 66/7W 23 67"], "Kopfzeile": [{"Sprachen": ["de", "fr", "it"], "Text": "Luzern Kantonsgericht 4. Abteilung 7W 23 66/7W 23 67"}], "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": "\u00a7 154 Abs. 1 StG; \u00a7\u00a7 110 Abs. 1 lit. f und 114 VRG; Art. 5 Abs. 3 und 9 BV. | Staats- und Gemeindesteuern / direkte Bundessteuer"}], "ScrapyJob": "446973/63/2343", "Zeit UTC": "09.01.2026 03:02:34", "Checksum": "b9440b50333ed41f2cc3432a999885d9"}