{"Signatur": "CH_BGE_001", "Spider": "CH_BGE", "Sprache": "de", "Datum": "1960-01-01", "HTML": {"Datei": "CH_BGE/CH_BGE_001_BGE-86-I-299_1960.html", "URL": "https://search.bger.ch/ext/eurospider/live/de/php/clir/http/index.php?lang=de&type=highlight_simple_query&page=3&from_date=&to_date=&from_year=1960&to_year=1960&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=27&highlight_docid=atf%3A%2F%2F86-I-299%3Ade&number_of_ranks=206&azaclir=clir", "Checksum": "233f24df07abf899e8ad8652de4a1253"}, "Scrapedate": "2025-06-16", "Num": ["BGE 86 I 299"], "Kopfzeile": [{"Sprachen": ["de"], "Text": "Bundesgericht (BGE) Band I 1960 BGE 86 I 299"}, {"Sprachen": ["fr"], "Text": "Tribunal f\u00e9d\u00e9ral (ATF) Volume I 1960 BGE 86 I 299"}, {"Sprachen": ["it"], "Text": "Tribunale federale (DTF) Volume Ia 1960 BGE 86 I 299"}], "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>Warenumsatzsteuer: Besteuerung von Tiefbauarbeiten; pauschaler Abzug f\u00fcr Kosten der Bauplatzinstallationen; Voraussetzungen, unter denen Seilbahnen als solche Installationen anerkannt werden."}, {"Sprachen": ["fr"], "Text": "Regeste\n<br>Imp\u00f4t sur le chiffre d'affaires: Imposition de travaux de construction en infrastructure; d\u00e9duction \u00e0 forfait pour frais d'installationsfaites sur le chantier; conditions dans lesquelles des t\u00e9l\u00e9ph\u00e9riques sont consid\u00e9r\u00e9s comme de telles installations."}, {"Sprachen": ["it"], "Text": "Regesto\n<br>Imposta sulla cifra d'affari. Imposizione di lavori di sottostruttura; deduzione globale per spese d'impianti eseguiti sul cantiere; condizioni alle quali delle teleferiche sono considerate come siffatti impianti."}], "ScrapyJob": "446973/47/2482", "Zeit UTC": "16.06.2025 09:14:10", "Checksum": "51f5c03a2bde4c221d3db922721d4586"}