{"Signatur": "CH_BGE_002", "Spider": "CH_BGE", "Sprache": "de", "Datum": "2021-01-01", "HTML": {"Datei": "CH_BGE/CH_BGE_002_BGE-101-Ia-210_nodate.html", "URL": "https://www.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=1975&to_year=1975&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%2F101-IA-210%3Ade&number_of_ranks=408&azaclir=clir", "Checksum": "623ab1660a6c4819bfc439c2143e8170"}, "Num": ["BGE 101 Ia 210"], "Kopfzeile": [{"Sprachen": ["de"], "Text": "Bundesgericht (BGE) Band Ia BGE 101 Ia 210"}, {"Sprachen": ["fr"], "Text": "Tribunal f\u00e9d\u00e9ral (ATF) Volume Ia BGE 101 Ia 210"}, {"Sprachen": ["it"], "Text": "Tribunale federale (DTF) Volume Ia BGE 101 Ia 210"}], "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; kantonales Steuerrecht. Eigenleistungen beim Bau eines Hauses als steuerbarer Einkommensbestandteil (E. 1a); Abkl\u00e4rungspflicht der Steuerbeh\u00f6rden (E. 1b)."}, {"Sprachen": ["fr"], "Text": "Regeste\n<br>Art. 4 Cst.; droit fiscal cantonal. Prestation \u00e0 soi-m\u00eame, en cas de construction d'une maison, qualifi\u00e9e de revenu imposable (consid. 1a); obligation des autorit\u00e9s fiscales d'\u00e9tablir les faits (consid. 1b)."}, {"Sprachen": ["it"], "Text": "Regesto\n<br>Art. 4 Cost.; diritto fiscale cantonale. Prestazione effettuata a se stesso, in occasione della costruzione di una casa, considerata quale reddito imponibile (consid. 1a); obbligo delle autorit\u00e0 fiscali di accertare i fatti (consid. 1b)."}], "ScrapyJob": "446973/47/498", "Zeit UTC": "16.12.2021 18:27:22", "Checksum": "6a9d6d52cbf6d303d8e775980c8fe75d"}