{"Signatur": "CH_BGE_001", "Spider": "CH_BGE", "Sprache": "de", "Datum": "1954-01-01", "HTML": {"Datei": "CH_BGE/CH_BGE_001_BGE-80-I-35_1954.html", "URL": "https://search.bger.ch/ext/eurospider/live/de/php/clir/http/index.php?lang=de&type=highlight_simple_query&page=19&from_date=&to_date=&from_year=1954&to_year=1954&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=182&highlight_docid=atf%3A%2F%2F80-I-35%3Ade&number_of_ranks=224&azaclir=clir", "Checksum": "af0ddd1e426b96bdd34ad625b26de049"}, "Scrapedate": "2025-06-16", "Num": ["BGE 80 I 35"], "Kopfzeile": [{"Sprachen": ["de"], "Text": "Bundesgericht (BGE) Band I 1954 BGE 80 I 35"}, {"Sprachen": ["fr"], "Text": "Tribunal f\u00e9d\u00e9ral (ATF) Volume I 1954 BGE 80 I 35"}, {"Sprachen": ["it"], "Text": "Tribunale federale (DTF) Volume Ia 1954 BGE 80 I 35"}], "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>Couponabgabe, Verrechnungssteuer: Die Erh\u00f6hung des Nennwerts von Aktien unter Verwendung von Mitteln der Gesellschaft unterliegt diesen Abgaben."}, {"Sprachen": ["fr"], "Text": "Regeste\n<br>Droit de timbre sur les coupons, imp\u00f4t anticip\u00e9: L'augmentation de la valeur nominale des actions par pr\u00e9l\u00e8vement sur des fonds sociaux est soumis \u00e0 ces imp\u00f4ts."}, {"Sprachen": ["it"], "Text": "Regesto\n<br>Tassa di bollo sulle cedole, imposta preventiva: L'aumento del valore nominale di azioni mediante prelevamenti sui fondi della societ\u00e0 soggiace a tali tributi."}], "ScrapyJob": "446973/47/2482", "Zeit UTC": "16.06.2025 01:23:13", "Checksum": "99f6106c377fc92829510ae4be1d415f"}