{"Signatur": "CH_BGE_004", "Spider": "CH_BGE", "Sprache": "fr", "Datum": "2021-01-01", "HTML": {"Datei": "CH_BGE/CH_BGE_004_BGE-126-II-249_nodate.html", "URL": "https://www.bger.ch/ext/eurospider/live/de/php/clir/http/index.php?lang=de&type=highlight_simple_query&page=18&from_date=&to_date=&from_year=2000&to_year=2000&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=176&highlight_docid=atf%3A%2F%2F126-II-249%3Ade&number_of_ranks=311&azaclir=clir", "Checksum": "81102a5595f3211e1d4de0032ffe8bc5"}, "Num": ["BGE 126 II 249"], "Kopfzeile": [{"Sprachen": ["de"], "Text": "Bundesgericht (BGE) Band II BGE 126 II 249"}, {"Sprachen": ["fr"], "Text": "Tribunal f\u00e9d\u00e9ral (ATF) Volume II BGE 126 II 249"}, {"Sprachen": ["it"], "Text": "Tribunale federale (DTF) Volume II BGE 126 II 249"}], "Meta": [{"Sprachen": ["de"], "Text": "Eidgenossenschaft Bundesgericht (BGE) Band II"}, {"Sprachen": ["fr"], "Text": "Conf\u00e9deration Tribunal f\u00e9d\u00e9ral (ATF) Volume II"}, {"Sprachen": ["it"], "Text": "Confederazione Tribunale federale (DTF) Volume II"}], "Abstract": [{"Sprachen": ["de"], "Text": "Regeste\n<br>Art. 26 Abs. 2 und Art. 34 lit. a Ziff. 2 MWSTV: Kostenvorsch\u00fcsse an Anw\u00e4lte. Die einem Anwalt geleisteten Kostenvorsch\u00fcsse sind Gegenleistungen im Sinne von Art. 26 Abs. 2 MWSTV. Sie unterliegen ab ihrer Vereinnahmung als Vorauszahlungen der Mehrwertsteuer (Art. 34 lit. a Ziff. 2 MWSTV) (E. 3 und 4)."}, {"Sprachen": ["fr"], "Text": "Regeste\n<br>Art. 26 al. 2 et 34 lettre a ch. 2 OTVA: provisions sur les honoraires d'avocats. Les provisions sur honoraires vers\u00e9es \u00e0 un avocat sont des contre-prestations au sens de l'art. 26 al. 2 OTVA. Elles sont soumises \u00e0 la TVA d\u00e8s leur encaissement, en tant que paiements anticip\u00e9s (art. 34 let. a ch. 2 OTVA) (consid. 3 et 4)."}, {"Sprachen": ["it"], "Text": "Regesto\n<br>Art. 26 cpv. 2 e 34 lett. a n. 2 OIVA: anticipi sugli onorari degli avvocati. Gli anticipi sugli onorari versati ad un avvocato sono delle controprestazioni ai sensi dell'art. 26 cpv. 2 OIVA. In quanto pagamenti anticipati, essi sono sottoposti all'imposta sul valore aggiunto dal loro incasso (art. 34 lett. a n. 2 OIVA) (consid. 3 e 4)."}], "ScrapyJob": "446973/47/498", "Zeit UTC": "16.12.2021 14:16:20", "Checksum": "92f504eeb7f278f366627a210726a7d1"}