{"Signatur": "CH_BGE_001", "Spider": "CH_BGE", "Sprache": "de", "Datum": "2021-01-01", "HTML": {"Datei": "CH_BGE/CH_BGE_001_BGE-83-I-329_nodate.html", "URL": "https://www.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=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=40&highlight_docid=atf%3A%2F%2F83-I-329%3Ade&number_of_ranks=222&azaclir=clir", "Checksum": "608fd494fc48a4439f7f8c3a8c200883"}, "Num": ["BGE 83 I 329"], "Kopfzeile": [{"Sprachen": ["de"], "Text": "Bundesgericht (BGE) Band I BGE 83 I 329"}, {"Sprachen": ["fr"], "Text": "Tribunal f\u00e9d\u00e9ral (ATF) Volume I BGE 83 I 329"}, {"Sprachen": ["it"], "Text": "Tribunale federale (DTF) Volume Ia BGE 83 I 329"}], "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. 46 Abs. 2 BV. Der bei der Ver\u00e4usserung eines Kaufsrechts an einem Grundst\u00fcck erzielte Gewinn untersteht grunds\u00e4tzlich der Steuerhoheit des Liegenschaftskantons."}, {"Sprachen": ["fr"], "Text": "Regeste\n<br>Art. 46 al. 2 Cst. Le b\u00e9n\u00e9fice r\u00e9alis\u00e9 lors de la vente d'un droit d'emption sur un immeuble est soumis en principe \u00e0 la souverainet\u00e9 fiscale du canton o\u00f9 se trouve l'immeuble."}, {"Sprachen": ["it"], "Text": "Regesto\n<br>Art. 46 cp. 2 CF. L'utile attuato con la vendita di un diritto di compera su un immobile \u00e8 soggetto di massima alla sovranit\u00e0 fiscale del Cantone in cui l'immobile \u00e8 situato."}], "ScrapyJob": "446973/47/498", "Zeit UTC": "15.12.2021 22:20:08", "Checksum": "1794118832ce2a82e7b1348849f692cf"}