{"Signatur": "CH_BGE_001", "Spider": "CH_BGE", "Sprache": "de", "Datum": "1970-01-01", "HTML": {"Datei": "CH_BGE/CH_BGE_001_BGE-96-I-667_1970.html", "URL": "https://search.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=1970&to_year=1970&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=31&highlight_docid=atf%3A%2F%2F96-I-667%3Ade&number_of_ranks=283&azaclir=clir", "Checksum": "7efac1d3e902b683c9d5aca3881e732c"}, "Scrapedate": "2025-06-16", "Num": ["BGE 96 I 667"], "Kopfzeile": [{"Sprachen": ["de"], "Text": "Bundesgericht (BGE) Band I 1970 BGE 96 I 667"}, {"Sprachen": ["fr"], "Text": "Tribunal f\u00e9d\u00e9ral (ATF) Volume I 1970 BGE 96 I 667"}, {"Sprachen": ["it"], "Text": "Tribunale federale (DTF) Volume Ia 1970 BGE 96 I 667"}], "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>Wehrsteuer vom Einkommen aus Erwerbst\u00e4tigkeit (Art. 21 Abs. 1 lit. a WStB). Solches Einkommen k\u00f6nnen auch Gewinne bilden, die beim Verkauf von Liegenschaften erzielt werden. Unterscheidung zwischen Erwerbst\u00e4tigkeit und Verwaltung des privaten Verm\u00f6gens."}, {"Sprachen": ["fr"], "Text": "Regeste\n<br>Imp\u00f4t pour la d\u00e9fense nationale sur le revenu provenant d'une activit\u00e9 \u00e0 but lucratif (art. 21 al. 1 lit. a AIN). Peuvent aussi constituer un tel revenu, les gains r\u00e9alis\u00e9s par la vente d'immeubles. Distinction entre l'activit\u00e9 \u00e0 but lucratif et l'administration de la fortune priv\u00e9e."}, {"Sprachen": ["it"], "Text": "Regesto\n<br>Imposta per la difesa nazionale sul reddito proveniente da un'attivit\u00e0 lucrativa (art. 21 cpv. 1 lett. a DIN). Possono costituire un tale reddito anche gli utili conseguiti nella vendita di immobili. Distinzione tra attivit\u00e0 a fine lucrativo e amministrazione della sostanza privata."}], "ScrapyJob": "446973/47/2482", "Zeit UTC": "16.06.2025 08:45:10", "Checksum": "a40176ea1eec8393e06176271562e5e2"}