{"Signatur": "CH_BGE_001", "Spider": "CH_BGE", "Sprache": "de", "Datum": "1966-01-01", "HTML": {"Datei": "CH_BGE/CH_BGE_001_BGE-92-I-218_1966.html", "URL": "https://search.bger.ch/ext/eurospider/live/de/php/clir/http/index.php?lang=de&type=highlight_simple_query&page=10&from_date=&to_date=&from_year=1966&to_year=1966&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=100&highlight_docid=atf%3A%2F%2F92-I-218%3Ade&number_of_ranks=198&azaclir=clir", "Checksum": "cbe66c8c19681b770666c2021b340a99"}, "Scrapedate": "2025-06-16", "Num": ["BGE 92 I 218"], "Kopfzeile": [{"Sprachen": ["de"], "Text": "Bundesgericht (BGE) Band I 1966 BGE 92 I 218"}, {"Sprachen": ["fr"], "Text": "Tribunal f\u00e9d\u00e9ral (ATF) Volume I 1966 BGE 92 I 218"}, {"Sprachen": ["it"], "Text": "Tribunale federale (DTF) Volume Ia 1966 BGE 92 I 218"}], "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>Verrechnungssteuer und zus\u00e4tzlicher Steuerr\u00fcckbehalt USA. Verpflichtung des Empf\u00e4ngers der besteuerten Wertschriftenertr\u00e4ge zur R\u00fcckzahlung der ihm zur\u00fcckerstatteten Steuerbetr\u00e4ge mangels Wohnsitzes und gen\u00fcgend langen Aufenthalts im Inland."}, {"Sprachen": ["fr"], "Text": "Regeste\n<br>Imp\u00f4t anticip\u00e9 et retenue suppl\u00e9mentaire d'imp\u00f4t USA. Obligation de restituer les montants imput\u00e9s ou rembours\u00e9s lorsque le b\u00e9n\u00e9ficiaire n'avait en Suisse ni domicile ni s\u00e9jour de dur\u00e9e suffisante."}, {"Sprachen": ["it"], "Text": "Regesto\n<br>Imposta preventiva e trattenuta supplementare d'imposta USA. Obbligo del beneficiario del reddito di valori mobiliari soggetto all'imposta di restituire gli importi rimborsatigli, in mancanza di un domicilio o di una dimora di sufficiente durata in Svizzera."}], "ScrapyJob": "446973/47/2482", "Zeit UTC": "16.06.2025 08:29:19", "Checksum": "6ca6a6c5907127e6da116228b171ca9b"}