{"Signatur": "CH_BGE_005", "Spider": "CH_BGE", "Sprache": "de", "Datum": "1997-01-01", "HTML": {"Datei": "CH_BGE/CH_BGE_005_BGE-123-III-31_1997.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=1997&to_year=1997&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=270&highlight_docid=atf%3A%2F%2F123-III-31%3Ade&number_of_ranks=276&azaclir=clir", "Checksum": "485241647dbae48a122d6bc245aed745"}, "Scrapedate": "2025-06-16", "Num": ["BGE 123 III 31"], "Kopfzeile": [{"Sprachen": ["de"], "Text": "Bundesgericht (BGE) Band III 1997 BGE 123 III 31"}, {"Sprachen": ["fr"], "Text": "Tribunal f\u00e9d\u00e9ral (ATF) Volume III 1997 BGE 123 III 31"}, {"Sprachen": ["it"], "Text": "Tribunale federale (DTF) Volume III 1997 BGE 123 III 31"}], "Meta": [{"Sprachen": ["de"], "Text": "Eidgenossenschaft Bundesgericht (BGE) Band III"}, {"Sprachen": ["fr"], "Text": "Conf\u00e9deration Tribunal f\u00e9d\u00e9ral (ATF) Volume III"}, {"Sprachen": ["it"], "Text": "Confederazione Tribunale federale (DTF) Volume III"}], "Abstract": [{"Sprachen": ["de"], "Text": "Regeste\n<br>Art. 727c und Art. 727d Abs. 3 OR. Unabh\u00e4ngigkeit der Revisionsstelle einer Aktiengesellschaft. Anforderungen an die Unabh\u00e4ngigkeit (E. 1a). Durchsetzung der Unabh\u00e4ngigkeit (E. 1b). Mit dem Unabh\u00e4ngigkeitserfordernis unvereinbar ist es, dass zwei Gesellschaften bzw. ihre Organe sich gegenseitig pr\u00fcfen (E. 2). Die in Art. 727c Abs. 2 OR vorgesehene Abschw\u00e4chung des Unabh\u00e4ngigkeitserfordernisses bleibt auf Konzernverh\u00e4ltnisse beschr\u00e4nkt (E. 3c)."}, {"Sprachen": ["fr"], "Text": "Regeste\n<br>Art. 727c et art. 727d al. 3 CO. Ind\u00e9pendance de l'organe de r\u00e9vision d'une soci\u00e9t\u00e9 anonyme. Exigences quant \u00e0 l'ind\u00e9pendance (consid. 1a). Mise en oeuvre de l'ind\u00e9pendance (consid. 1b). Il est incompatible avec l'exigence d'ind\u00e9pendance que deux soci\u00e9t\u00e9s, respectivement leur organe, se v\u00e9rifient mutuellement (consid. 2). L'att\u00e9nuation de l'exigence d'ind\u00e9pendance pr\u00e9vue \u00e0 l'art. 727c al. 2 CO reste limit\u00e9e aux rapports relevant d'un groupe de soci\u00e9t\u00e9s (consid. 3c)."}, {"Sprachen": ["it"], "Text": "Regesto\n<br>Art. 727c e art. 727d cpv. 3 CO. Indipendenza dell'ufficio di revisione di una societ\u00e0 anonima. Esigenze all'indipendenza (consid. 1a). Attuazione dell'indipendenza (consid. 1b). \u00c8 incompatibile con l'esigenza di indipendenza che due societ\u00e0, risp. i loro organi si verifichino a vicenda (consid. 2). L'attenuazione dell'esigenza di indipendenza prevista dall'art. 727c cpv. 2 CO \u00e8 limitata ai rapporti concernenti un gruppo di societ\u00e0 (consid. 3c)."}], "ScrapyJob": "446973/47/2482", "Zeit UTC": "16.06.2025 01:32:21", "Checksum": "df8df02b358f3a5a09daccabea8db356"}