{"Signatur": "CH_BGE_001", "Spider": "CH_BGE", "Sprache": "de", "Datum": "1955-01-01", "HTML": {"Datei": "CH_BGE/CH_BGE_001_BGE-81-I-264_1955.html", "URL": "https://search.bger.ch/ext/eurospider/live/de/php/clir/http/index.php?lang=de&type=highlight_simple_query&page=11&from_date=&to_date=&from_year=1955&to_year=1955&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=109&highlight_docid=atf%3A%2F%2F81-I-264%3Ade&number_of_ranks=270&azaclir=clir", "Checksum": "d59f8cf41bb306eba9917854f3e639d7"}, "Scrapedate": "2025-05-16", "Num": ["BGE 81 I 264"], "Kopfzeile": [{"Sprachen": ["de"], "Text": "Bundesgericht (BGE) Band I 1955 BGE 81 I 264"}, {"Sprachen": ["fr"], "Text": "Tribunal f\u00e9d\u00e9ral (ATF) Volume I 1955 BGE 81 I 264"}, {"Sprachen": ["it"], "Text": "Tribunale federale (DTF) Volume Ia 1955 BGE 81 I 264"}], "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>Doppelbesteuerung: Interkantonale Ausscheidung des Einkommens aus einem landwirtschaftlichen Betrieb mit Betriebsst\u00e4tten in verschiedenen Kantonen: Kein Pr\u00e4zipuum zu Gunsten des Kantons der Betriebsleitung."}, {"Sprachen": ["fr"], "Text": "Regeste\n<br>Double imposition: R\u00e9partition intercantonale du revenu d'une exploitation agricole qui poss\u00e8de des \u00e9tablissements dans divers cantons: Pas de pr\u00e9ciput en faveur du canton o\u00f9 se trouve la direction de l'entreprise."}, {"Sprachen": ["it"], "Text": "Regesto\n<br>Doppia imposizione: Ripartizione intercantonale del reddito di un'azienda agricola che possiede stabilimenti in diversi Cantoni: il Cantone in cui si trova la direzione dell'azienda non ha diritto a un precipuo."}], "ScrapyJob": "446973/47/2450", "Zeit UTC": "16.05.2025 15:17:20", "Checksum": "87a71c87d7caca7229fcb26b39f1cedb"}