{"Signatur": "CH_BGE_006", "Spider": "CH_BGE", "Sprache": "de", "Datum": "2021-01-01", "HTML": {"Datei": "CH_BGE/CH_BGE_006_BGE-120-IV-365_nodate.html", "URL": "https://www.bger.ch/ext/eurospider/live/de/php/clir/http/index.php?lang=de&type=highlight_simple_query&page=2&from_date=&to_date=&from_year=1994&to_year=1994&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=13&highlight_docid=atf%3A%2F%2F120-IV-365%3Ade&number_of_ranks=385&azaclir=clir", "Checksum": "dc3fe34d7dfa8db3affc60bab4376739"}, "Num": ["BGE 120 IV 365"], "Kopfzeile": [{"Sprachen": ["de"], "Text": "Bundesgericht (BGE) Band IV BGE 120 IV 365"}, {"Sprachen": ["fr"], "Text": "Tribunal f\u00e9d\u00e9ral (ATF) Volume IV BGE 120 IV 365"}, {"Sprachen": ["it"], "Text": "Tribunale federale (DTF) Volume IV BGE 120 IV 365"}], "Meta": [{"Sprachen": ["de"], "Text": "Eidgenossenschaft Bundesgericht (BGE) Band IV"}, {"Sprachen": ["fr"], "Text": "Conf\u00e9deration Tribunal f\u00e9d\u00e9ral (ATF) Volume IV"}, {"Sprachen": ["it"], "Text": "Confederazione Tribunale federale (DTF) Volume IV"}], "Abstract": [{"Sprachen": ["de"], "Text": "Regeste\n<br>Art. 6, 12 Abs. 3 und Art. 46 Abs. 1 lit. b VStrR; Art. 58 StGB. Beschlagnahme von Verm\u00f6genswerten beim solidarisch haftenden T\u00e4ter. Verh\u00e4ltnis Beschlagnahme - Einziehung (E. 1). Unrechtm\u00e4ssiger Verm\u00f6gensvorteil bei Steuerhinterziehung (E. 1d). Die verwaltungsstrafrechtliche Beschlagnahme von Verm\u00f6genswerten f\u00e4llt unter den Vorbehalt von Art. 44 SchKG (E. 2). Einziehung eines unrechtm\u00e4ssigen Verm\u00f6gensvorteils beim gem\u00e4ss Art. 12 Abs. 3 VStrR f\u00fcr den hinterzogenen Steuerbetrag solidarisch Haftenden (E. 4)."}, {"Sprachen": ["fr"], "Text": "Regeste\n<br>Art. 6, 12 al. 3 et art. 46 al. 1 let. b DPA; art. 58 CP. S\u00e9questre de valeurs en main d'un auteur solidairement responsable. Rapport entre s\u00e9questre et confiscation (consid. 1). Notion d'avantage patrimonial illicite en mati\u00e8re de soustraction d'imp\u00f4t (consid. 1d). Le s\u00e9questre de valeurs ordonn\u00e9 en application du droit p\u00e9nal administratif est compris dans la r\u00e9serve pr\u00e9vue \u00e0 l'art. 44 LP (consid. 2). Confiscation d'un avantage patrimonial illicite en main d'une personne solidairement responsable, selon l'art. 12 al. 3 DPA, du montant de l'imp\u00f4t soustrait (consid. 4)."}, {"Sprachen": ["it"], "Text": "Regesto\n<br>Art. 6, 12 cpv. 3 e art. 46 cpv. 1 lett. b DPA; art. 58 CP. Sequestro di beni presso l'autore solidalmente responsabile. Rapporto fra sequestro e confisca (consid. 1). Nozione di vantaggio patrimoniale illecito in materia di sottrazione d'imposta (consid. 1d). La riserva di cui all'art. 44 LEF comprende il sequestro di beni ordinato ai sensi della legge federale sul diritto penale amministrativo (consid. 2). Confisca d'un vantaggio patrimoniale illecito presso la persona solidalmente responsabile per l'imposta sottratta ai sensi dell'art. 12 cpv. 3 DPA (consid. 4)."}], "ScrapyJob": "446973/47/498", "Zeit UTC": "16.12.2021 12:22:04", "Checksum": "9f6f8065385bc8370c9f0f88ac3f77fe"}