{"Signatur": "CH_BGE_001", "Spider": "CH_BGE", "Sprache": "fr", "Datum": "2021-01-01", "HTML": {"Datei": "CH_BGE/CH_BGE_001_BGE-83-I-191_nodate.html", "URL": "https://www.bger.ch/ext/eurospider/live/de/php/clir/http/index.php?lang=de&type=highlight_simple_query&page=12&from_date=&to_date=&from_year=1957&to_year=1957&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=112&highlight_docid=atf%3A%2F%2F83-I-191%3Ade&number_of_ranks=222&azaclir=clir", "Checksum": "04dbdfb7ccc87df78c543bd8fa8fd424"}, "Num": ["BGE 83 I 191"], "Kopfzeile": [{"Sprachen": ["de"], "Text": "Bundesgericht (BGE) Band I BGE 83 I 191"}, {"Sprachen": ["fr"], "Text": "Tribunal f\u00e9d\u00e9ral (ATF) Volume I BGE 83 I 191"}, {"Sprachen": ["it"], "Text": "Tribunale federale (DTF) Volume Ia BGE 83 I 191"}], "Meta": [{"Sprachen": ["de"], "Text": "Eidgenossenschaft Bundesgericht (BGE) Band I"}, {"Sprachen": ["fr"], "Text": "Conf\u00e9deration Tribunal f\u00e9d\u00e9ral (ATF) Volume I"}, {"Sprachen": ["it"], "Text": "Confederazione Tribunale federale (DTF) Volume Ia"}], "Abstract": [{"Sprachen": ["de"], "Text": "Regeste\n<br>Art. 49 Abs. 1 WStB. Unterliegen Gratisaktien, welche eine Aktiengesellschaft erh\u00e4lt, der Steuer vom Reingewinn?"}, {"Sprachen": ["fr"], "Text": "Regeste\n<br>Art. 49 al. 1 AIN. Y a-t-il lieu d'imposer au titre du b\u00e9n\u00e9fice net les actions gratuites que re\u00e7oit une soci\u00e9t\u00e9 anonyme?"}, {"Sprachen": ["it"], "Text": "Regesto\n<br>Art. 49 cp. 1 DIN. Sono soggette all'imposta sull'utile netto le azioni gratuite che riceve una societ\u00e0 anonima?"}], "ScrapyJob": "446973/47/498", "Zeit UTC": "16.12.2021 00:18:47", "Checksum": "af39fa9a36b8e47f624558af61b68ead"}