{"Signatur": "LU_KG_004", "Spider": "LU_Gerichte", "Sprache": "de", "Datum": "2021-01-01", "HTML": {"Datei": "LU_Gerichte/LU_KG_004_7W-24-48-7W-24-49_nodate.html", "URL": "https://gerichte.lu.ch/recht_sprechung/lgve/Ajax?EnId=11083", "Checksum": "2c22e051fc51e02b9fcee309a708d9c4"}, "Scrapedate": "2026-01-09", "Num": ["7W 24 48/7W 24 49"], "Kopfzeile": [{"Sprachen": ["de", "fr", "it"], "Text": "Luzern Kantonsgericht 4. Abteilung 7W 24 48/7W 24 49"}], "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. 18 Abs. 3 DBG, Art. 58 Abs. 1 lit. a DBG, Art. 79 Abs. 1 DBG, Art. 79 Abs. 2 DBG; \u00a7 25 Abs. 3 StG, \u00a7 80 Abs. 1 StG, \u00a7 96 Abs. 1 StG, \u00a7 96 Abs. 2 StG. | Staats- und Gemeindesteuern / direkte Bundessteuer"}], "ScrapyJob": "446973/63/2343", "Zeit UTC": "09.01.2026 03:23:11", "Checksum": "c4623c3cc78bedff24397809b9add5e0"}