{"Signatur": "CH_BGE_003", "Spider": "CH_BGE", "Sprache": "de", "Datum": "2021-01-01", "HTML": {"Datei": "CH_BGE/CH_BGE_003_BGE-98-Ib-470_nodate.html", "URL": "https://www.bger.ch/ext/eurospider/live/de/php/clir/http/index.php?lang=de&type=highlight_simple_query&page=6&from_date=&to_date=&from_year=1972&to_year=1972&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=56&highlight_docid=atf%3A%2F%2F98-IB-470%3Ade&number_of_ranks=374&azaclir=clir", "Checksum": "419d35f70b567adda54302b0475dd7cb"}, "Num": ["BGE 98 Ib 470"], "Kopfzeile": [{"Sprachen": ["de"], "Text": "Bundesgericht (BGE) Band Ib BGE 98 Ib 470"}, {"Sprachen": ["fr"], "Text": "Tribunal f\u00e9d\u00e9ral (ATF) Volume Ib BGE 98 Ib 470"}, {"Sprachen": ["it"], "Text": "Tribunale federale (DTF) Volume Ib BGE 98 Ib 470"}], "Meta": [{"Sprachen": ["de"], "Text": "Eidgenossenschaft Bundesgericht (BGE) Band Ib"}, {"Sprachen": ["fr"], "Text": "Conf\u00e9deration Tribunal f\u00e9d\u00e9ral (ATF) Volume Ib"}, {"Sprachen": ["it"], "Text": "Confederazione Tribunale federale (DTF) Volume Ib"}], "Abstract": [{"Sprachen": ["de"], "Text": "Regeste\n<br>Wehrsteuer; verdecktes Eigenkapital einer Immobiliengesellschaft. Die Grunds\u00e4tze, welche die Eidg. Steuerverwaltung im Merkblatt vom 10. Juli 1968 betreffend verdecktes Eigenkapital bei Immobiliengesellschaften niedergelegt hat, sind auch auf Immobiliengesellschaften anwendbar, die zu einem Anlagefonds geh\u00f6ren."}, {"Sprachen": ["fr"], "Text": "Regeste\n<br>Imp\u00f4t pour la d\u00e9fense nationale; capital propre dissimul\u00e9 d'une soci\u00e9t\u00e9 immobili\u00e8re. Les principes pos\u00e9s par l'administration f\u00e9d\u00e9rale des imp\u00f4ts dans la notice du 10 juillet 1968, relativement au capital propre dissimul\u00e9 des soci\u00e9t\u00e9s immobili\u00e8res, sont aussi applicables aux soci\u00e9t\u00e9s immobili\u00e8res appartenant \u00e0 un fonds de placement."}, {"Sprachen": ["it"], "Text": "Regesto\n<br>Imposta per la difesa nazionale; capitale proprio dissimulato d'una societ\u00e0 immobiliare. I principi stabiliti dall'Amministrazione federale delle contribuzioni nelle sue direttive del 10 luglio 1968 concernenti il capitale proprio dissimulato delle societ\u00e0 immobiliari, sono applicabili anche alle societ\u00e0 immobiliari appartenenti ad un fondo d'investimento."}], "ScrapyJob": "446973/47/498", "Zeit UTC": "16.12.2021 18:52:31", "Checksum": "d829f2d2b40f2b595f1713ca0f18e5df"}