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Grundstückgewinnsteuer; Verlustverrechnung bei nachträglich parzellierten Grundstücken – Art. 127 Abs. 2 BV; Art. 2 Abs. 1 lit. d und Art. 12 Abs. 1 und Abs. 4 StHG; Art. 110 Abs. 1, Art. 115, Art. 11