{"Signatur": "CH_BGE_002", "Spider": "CH_BGE", "Sprache": "de", "Datum": "1976-01-01", "HTML": {"Datei": "CH_BGE/CH_BGE_002_BGE-102-Ia-339_1976.html", "URL": "https://search.bger.ch/ext/eurospider/live/de/php/clir/http/index.php?lang=de&type=highlight_simple_query&page=8&from_date=&to_date=&from_year=1976&to_year=1976&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=76&highlight_docid=atf%3A%2F%2F102-IA-339%3Ade&number_of_ranks=354&azaclir=clir", "Checksum": "9ab079b5630cf3ee4d6398d0a51343ba"}, "Scrapedate": "2025-05-15", "Num": ["BGE 102 Ia 339"], "Kopfzeile": [{"Sprachen": ["de"], "Text": "Bundesgericht (BGE) Band Ia 1976 BGE 102 Ia 339"}, {"Sprachen": ["fr"], "Text": "Tribunal f\u00e9d\u00e9ral (ATF) Volume Ia 1976 BGE 102 Ia 339"}, {"Sprachen": ["it"], "Text": "Tribunale federale (DTF) Volume Ia 1976 BGE 102 Ia 339"}], "Meta": [{"Sprachen": ["de"], "Text": "Eidgenossenschaft Bundesgericht (BGE) Band Ia"}, {"Sprachen": ["fr"], "Text": "Conf\u00e9deration Tribunal f\u00e9d\u00e9ral (ATF) Volume Ia"}, {"Sprachen": ["it"], "Text": "Confederazione Tribunale federale (DTF) Volume Ia"}], "Abstract": [{"Sprachen": ["de"], "Text": "Regeste\n<br>Art. 4 BV; Grundst\u00fcckgewinnsteuer. Unzul\u00e4ssigkeit der \"aufgespaltenen\" Haltezeitberechnung f\u00fcr Bestandteile desselben Grundst\u00fcckes wegen Fehlens der erforderlichen gesetzlichen Grundlage."}, {"Sprachen": ["fr"], "Text": "Regeste\n<br>Art. 4 Cst; imp\u00f4t sur les gains immobiliers. A d\u00e9faut d'une base l\u00e9gale autorisant un tel proc\u00e9d\u00e9, il n'est pas admissible d'\u00e9tablir des distinctions, en ce qui concerne la dur\u00e9e de possession, entre diverses parties d'un m\u00eame immeuble."}, {"Sprachen": ["it"], "Text": "Regesto\n<br>Art. 4 Cost; imposta sui profitti immobiliari. In assenza di una base legale che autorizzi tale modo di procedere, non \u00e8 consentito operare distinzioni, per quanto concerne la durata della propriet\u00e0, tra varie parti di uno stesso fondo."}], "ScrapyJob": "446973/47/2450", "Zeit UTC": "15.05.2025 23:30:55", "Checksum": "424a3f6aaf9e45466a17d4a2a424340f"}