{"Signatur": "CH_BGE_005", "Spider": "CH_BGE", "Sprache": "de", "Datum": "2021-01-01", "HTML": {"Datei": "CH_BGE/CH_BGE_005_BGE-151-III-177_nodate.html", "URL": "https://search.bger.ch/ext/eurospider/live/de/php/clir/http/index.php?highlight_docid=atf%3A%2F%2F151-III-177%3Ade&lang=de&zoom=&type=show_document", "Checksum": "4ec168e6b73f10f4ae3237e24feee72f"}, "Scrapedate": "2025-08-05", "Num": ["BGE 151 III 177"], "Kopfzeile": [{"Sprachen": ["de"], "Text": "Bundesgericht (BGE) Band III BGE 151 III 177"}, {"Sprachen": ["fr"], "Text": "Tribunal f\u00e9d\u00e9ral (ATF) Volume III BGE 151 III 177"}, {"Sprachen": ["it"], "Text": "Tribunale federale (DTF) Volume III BGE 151 III 177"}], "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\u00a0a\n<br>Art. 169 Abs. 1 DBG; Art. 78 StHG; Art. 38 und 80 SchKG; Steuerarrest; Sicherstellungsverf\u00fcgung; Betreibung auf Sicherheitsleistung; Rechts\u00f6ffnung. Sicherstellungsverf\u00fcgungen berechtigen erst dann zur definitiven Rechts\u00f6ffnung, wenn sie in formelle Rechtskraft erwachsen sind (E. 2-6). <br>\nRegeste\u00a0b\n<br>Art. 66 Abs. 4 BGG; Gerichtskosten. Auch fiskalische Interessen gelten als Verm\u00f6gensinteressen im Sinne von Art. 66 Abs. 4 BGG (E. 7)."}, {"Sprachen": ["fr"], "Text": "Regeste\u00a0a\n<br>Art. 169 al. 1 LIFD; art. 78 LHID; art. 38 et 80 LP; s\u00e9questre fiscal; demande de s\u00fbret\u00e9s; poursuite en prestation de s\u00fbret\u00e9s; mainlev\u00e9e. Les demandes de s\u00fbret\u00e9s ne permettent d'obtenir la mainlev\u00e9e d\u00e9finitive que lorsqu'elles ont acquis force de chose jug\u00e9e formelle (consid. 2-6). <br>\nRegeste\u00a0b\n<br>Art. 66 al. 4 LTF; frais judiciaires. Les int\u00e9r\u00eats fiscaux font partie de l'int\u00e9r\u00eat patrimonial au sens de l'art. 66 al. 4 LTF (consid. 7)."}, {"Sprachen": ["it"], "Text": "Regesto\u00a0a\n<br>Art. 169 cpv. 1 LIFD; art. 78 LAID; art. 38 e 80 LEF; sequestro fiscale; decisione di richiesta di garanzie; esecuzione volta ad ottenere la prestazione di garanzie; rigetto dell'opposizione. Le decisioni di richiesta di garanzie permettono di ottenere il rigetto definitivo dell'opposizione solo una volta che sono cresciute in giudicato formale (consid. 2-6). <br>\nRegesto\u00a0b\n<br>Art. 66 cpv. 4 LTF; spese giudiziarie. Anche interessi fiscali sono considerati interessi pecuniari nel senso dell'art. 66 cpv. 4 LTF (consid. 7)."}], "ScrapyJob": "446973/47/2555", "Zeit UTC": "05.08.2025 00:59:11", "Checksum": "0af97f7a37ad4d8672db988b8725d9e8"}