{"Signatur": "CH_BGE_003", "Spider": "CH_BGE", "Sprache": "de", "Datum": "1989-01-01", "HTML": {"Datei": "CH_BGE/CH_BGE_003_BGE-115-Ib-233_1989.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=1989&to_year=1989&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=80&highlight_docid=atf%3A%2F%2F115-IB-233%3Ade&number_of_ranks=372&azaclir=clir", "Checksum": "4c886e0471913a1f3d3e30b698dfb534"}, "Scrapedate": "2025-06-15", "Num": ["BGE 115 Ib 233"], "Kopfzeile": [{"Sprachen": ["de"], "Text": "Bundesgericht (BGE) Band Ib 1989 BGE 115 Ib 233"}, {"Sprachen": ["fr"], "Text": "Tribunal f\u00e9d\u00e9ral (ATF) Volume Ib 1989 BGE 115 Ib 233"}, {"Sprachen": ["it"], "Text": "Tribunale federale (DTF) Volume Ib 1989 BGE 115 Ib 233"}], "Meta": [{"Sprachen": ["de"], "Text": "Eidgenossenschaft Bundesgericht (BGE) Band Ib"}, {"Sprachen": ["fr"], "Text": "Conf\u00e9deration Tribunal f\u00e9d\u00e9ral (ATF) Volume Ib"}, {"Sprachen": ["it"], "Text": "Confederazione Tribunale federale (DTF) Volume Ib"}], "Abstract": [{"Sprachen": ["de"], "Text": "Regeste\n<br>Art. 5 Abs. 1 lit. a StG; Emissionsabgabe. Aktiengesellschaften des kantonalen Rechts unterstehen der Stempelsteuergesetzgebung des Bundes, insbesondere Art. 5 Abs. 1 lit. a StG."}, {"Sprachen": ["fr"], "Text": "Regeste\n<br>Art. 5 al. 1 lit. a LT; droit de timbre d'\u00e9mission. Les soci\u00e9t\u00e9s anonymes de droit cantonal sont soumises \u00e0 la l\u00e9gislation f\u00e9d\u00e9rale sur les droits de timbre, en particulier l'art. 5 al. 1 lit. a LT."}, {"Sprachen": ["it"], "Text": "Regesto\n<br>Art. 5 cpv. 1 lett. a LTB; tassa d'emissione. Le societ\u00e0 anonime del diritto cantonale sono soggette alla legislazione federale sulle tasse di bollo, in particolare all'art. 5 cpv. 1 lett. a LTB."}], "ScrapyJob": "446973/47/2482", "Zeit UTC": "15.06.2025 23:11:09", "Checksum": "866b118fdb045afc7ccf78a62934e08e"}