{"Signatur": "CH_BGE_002", "Spider": "CH_BGE", "Sprache": "de", "Datum": "1976-01-01", "HTML": {"Datei": "CH_BGE/CH_BGE_002_BGE-102-Ia-418_1976.html", "URL": "https://search.bger.ch/ext/eurospider/live/de/php/clir/http/index.php?lang=de&type=highlight_simple_query&page=4&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=33&highlight_docid=atf%3A%2F%2F102-IA-418%3Ade&number_of_ranks=354&azaclir=clir", "Checksum": "7576e5fc5a3db21a65a6eb92e8c74ca5"}, "Scrapedate": "2025-05-15", "Num": ["BGE 102 Ia 418"], "Kopfzeile": [{"Sprachen": ["de"], "Text": "Bundesgericht (BGE) Band Ia 1976 BGE 102 Ia 418"}, {"Sprachen": ["fr"], "Text": "Tribunal f\u00e9d\u00e9ral (ATF) Volume Ia 1976 BGE 102 Ia 418"}, {"Sprachen": ["it"], "Text": "Tribunale federale (DTF) Volume Ia 1976 BGE 102 Ia 418"}], "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>Schenkungssteuer; Art. 4 BV. 1. Auslegung eines Ehe- und Erbvertrags; Nacherbeneinsetzung? (E. 3.) 2. Im Kanton Z\u00fcrich kann ein Erbauskauf ohne Verletzung von Art. 4 BV der Schenkungssteuer unterworfen werden (E. 4)."}, {"Sprachen": ["fr"], "Text": "Regeste\n<br>Imp\u00f4t sur les donations; art. 4 Cst. 1. Interpr\u00e9tation d'un \"contrat de mariage et pacte successoral\"; substitution fid\u00e9icommissaire? (Consid. 3.) 2. Dans le canton de Zurich, la renonciation \u00e0 titre on\u00e9reux peut, sans violation de l'art. 4 Cst., \u00eatre soumise \u00e0 l'imp\u00f4t sur les donations (consid. 4)."}, {"Sprachen": ["it"], "Text": "Regesto\n<br>Imposta sulle donazioni; art. 4 Cost. 1. Interpretazione di un contratto matrimoniale e successorio; sostituzione fedecommissaria? (Consid. 3.) 2. Nel cantone di Zurigo una rinuncia a titolo oneroso ad una successione pu\u00f2, senza violazione dell'art. 4 Cost., essere assoggettata all'imposta sulle donazioni (consid. 4)."}], "ScrapyJob": "446973/47/2450", "Zeit UTC": "15.05.2025 23:27:49", "Checksum": "eb0125bf2afcd25629c52c3840157d1c"}