{"Signatur": "CH_BGE_006", "Spider": "CH_BGE", "Sprache": "fr", "Datum": "1955-01-01", "HTML": {"Datei": "CH_BGE/CH_BGE_006_BGE-81-IV-57_1955.html", "URL": "https://search.bger.ch/ext/eurospider/live/de/php/clir/http/index.php?lang=de&type=highlight_simple_query&page=27&from_date=&to_date=&from_year=1955&to_year=1955&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=262&highlight_docid=atf%3A%2F%2F81-IV-57%3Ade&number_of_ranks=270&azaclir=clir", "Checksum": "3fc6253c4ca830399c285ae4d25d103f"}, "Scrapedate": "2025-05-16", "Num": ["BGE 81 IV 57"], "Kopfzeile": [{"Sprachen": ["de"], "Text": "Bundesgericht (BGE) Band IV 1955 BGE 81 IV 57"}, {"Sprachen": ["fr"], "Text": "Tribunal f\u00e9d\u00e9ral (ATF) Volume IV 1955 BGE 81 IV 57"}, {"Sprachen": ["it"], "Text": "Tribunale federale (DTF) Volume IV 1955 BGE 81 IV 57"}], "Meta": [{"Sprachen": ["de"], "Text": "Eidgenossenschaft Bundesgericht (BGE) Band IV"}, {"Sprachen": ["fr"], "Text": "Conf\u00e9deration Tribunal f\u00e9d\u00e9ral (ATF) Volume IV"}, {"Sprachen": ["it"], "Text": "Confederazione Tribunale federale (DTF) Volume IV"}], "Abstract": [{"Sprachen": ["de"], "Text": "Regeste\n<br>Art. 75 Abs. 3, 77 Abs. 4 ZG, Art. 52 Abs. 1 WUStB. 1. Zoll\u00fcbertretung und Bannbruch sind strafbar, wenn sie vors\u00e4tzlich oder fahrl\u00e4ssig begangen worden sind. 2. Gleiches gilt f\u00fcr die Hinterziehung der Warenumsatzsteuer. 3. Beweislast."}, {"Sprachen": ["fr"], "Text": "Regeste\n<br>Art. 75 al. 3, 77 al. 4 LD et 52 al. 1 AChA. 1. La contravention douani\u00e8re et le trafic prohib\u00e9 sont punissables lorsqu'ils ont \u00e9t\u00e9 commis soit intentionnellement, soit par n\u00e9gligence. 2. Il en va de m\u00eame de la soustraction de l'imp\u00f4t sur le chiffre d'affaires. 3. Fardeau de la preuve."}, {"Sprachen": ["it"], "Text": "Regesto\n<br>Art. 75 cp. 3, 77 cp. 4 LD e 52 cp. 1 DCA. 1. La contravvenzione doganale e l'infrazione dei divieti sono punibili se sono state commesse intenzionalmente o per negligenza. 2. Lo stesso vale per la sottrazione dell'imposta sulla cifra d'affari. 3. Onere della prova."}], "ScrapyJob": "446973/47/2450", "Zeit UTC": "16.05.2025 15:28:04", "Checksum": "d8e80d6a52d058fdb23ed04381ed2c35"}