{"Signatur": "CH_BGE_002", "Spider": "CH_BGE", "Sprache": "de", "Datum": "1976-01-01", "HTML": {"Datei": "CH_BGE/CH_BGE_002_BGE-102-Ia-468_1976.html", "URL": "https://search.bger.ch/ext/eurospider/live/de/php/clir/http/index.php?lang=de&type=highlight_simple_query&page=9&from_date=&to_date=&from_year=1976&to_year=1976&sort=relevance&insertion_date=&from_date_push=&top_subcollection_clir=bge&query_words=&part=all&de_fr=&de_it=&fr_de=&fr_it=&it_de=&it_fr=&orig=&translation=&rank=83&highlight_docid=atf%3A%2F%2F102-IA-468%3Ade&number_of_ranks=354&azaclir=clir", "Checksum": "f1fcb6e5bd26ebb0f767046d7107ca37"}, "Scrapedate": "2025-05-15", "Num": ["BGE 102 Ia 468"], "Kopfzeile": [{"Sprachen": ["de"], "Text": "Bundesgericht (BGE) Band Ia 1976 BGE 102 Ia 468"}, {"Sprachen": ["fr"], "Text": "Tribunal f\u00e9d\u00e9ral (ATF) Volume Ia 1976 BGE 102 Ia 468"}, {"Sprachen": ["it"], "Text": "Tribunale federale (DTF) Volume Ia 1976 BGE 102 Ia 468"}], "Meta": [{"Sprachen": ["de"], "Text": "Eidgenossenschaft Bundesgericht (BGE) Band Ia"}, {"Sprachen": ["fr"], "Text": "Conf\u00e9deration Tribunal f\u00e9d\u00e9ral (ATF) Volume Ia"}, {"Sprachen": ["it"], "Text": "Confederazione Tribunale federale (DTF) Volume Ia"}], "Abstract": [{"Sprachen": ["de"], "Text": "Regeste\n<br>Kirchensteuerpflicht juristischer Personen; Art. 49 Abs. 6 BV, Art. 4 BV, Art. 9 EMRK. Die Kirchensteuerpflicht juristischer Personen ist mit Art. 49 Abs. 6 BV und Art. 4 BV grunds\u00e4tzlich vereinbar (Best\u00e4tigung der bisherigen Rechtsprechung). Sie verst\u00f6sst auch nicht gegen Art. 9 EMRK."}, {"Sprachen": ["fr"], "Text": "Regeste\n<br>Assujettissement des personnes morales \u00e0 l'imp\u00f4t eccl\u00e9siastique; Art. 49 al. 6 et 4 Cst., art. 9 CEDH. L'assujettissement des personnes morales \u00e0 l'imp\u00f4t eccl\u00e9siastique ne viole ni l'art. 4, ni l'art. 49 al. 6 Cst. (confirmation de la jurisprudence). Il n'est pas non plus contraire \u00e0 l'art. 9 CEDH."}, {"Sprachen": ["it"], "Text": "Regesto\n<br>Assoggettamento delle persone giuridiche all'imposta ecclesiastica; art. 49 cpv. 6 e art. 4 Cost., art. 9 CEDU. L'assoggettamento delle persone giuridiche all'imposta ecclesiastica \u00e8 in linea di principio compatibile con l'art. 49 cpv. 6 e con l'art. 4 Cost. (conferma della giurisprudenza). Esso non \u00e8 neppure contrario all'art. 9 CEDU."}], "ScrapyJob": "446973/47/2450", "Zeit UTC": "15.05.2025 23:32:52", "Checksum": "65d89d5f0325f9aa9d7ea5a625e0d126"}