{"Signatur": "CH_BGE_001", "Spider": "CH_BGE", "Sprache": "de", "Datum": "2021-01-01", "HTML": {"Datei": "CH_BGE/CH_BGE_001_BGE-95-I-174_nodate.html", "URL": "https://www.bger.ch/ext/eurospider/live/de/php/clir/http/index.php?lang=de&type=highlight_simple_query&page=15&from_date=&to_date=&from_year=1969&to_year=1969&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=149&highlight_docid=atf%3A%2F%2F95-I-174%3Ade&number_of_ranks=235&azaclir=clir", "Checksum": "6c5ae951ff24007128c2413db9769ef2"}, "Num": ["BGE 95 I 174"], "Kopfzeile": [{"Sprachen": ["de"], "Text": "Bundesgericht (BGE) Band I BGE 95 I 174"}, {"Sprachen": ["fr"], "Text": "Tribunal f\u00e9d\u00e9ral (ATF) Volume I BGE 95 I 174"}, {"Sprachen": ["it"], "Text": "Tribunale federale (DTF) Volume Ia BGE 95 I 174"}], "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>Wehrsteuer: Steuerbarer Reinertrag der Aktiengesellschaft. Rentenleistungen der Gesellschaft an ihren fr\u00fcheren Aktion\u00e4r-Direktor. Wann sind sie gesch\u00e4ftsm\u00e4ssig begr\u00fcndete Unkosten (Art. 49 Abs. 1 lit. b WStB), wann verdeckte Gewinnaussch\u00fcttungen?"}, {"Sprachen": ["fr"], "Text": "Regeste\n<br>Imp\u00f4t pour la d\u00e9fense nationale: B\u00e9n\u00e9fice net imposable de la soci\u00e9t\u00e9 anonyme. Rentes servies par la soci\u00e9t\u00e9 \u00e0 son ancien directeuractionnaire: quand repr\u00e9sentent-elles des frais g\u00e9n\u00e9raux autoris\u00e9s par l'usage commercial (art. 49 al. 1 lettre b AIN), et quand constituent-elles une distribution de b\u00e9n\u00e9fices d\u00e9guis\u00e9e?"}, {"Sprachen": ["it"], "Text": "Regesto\n<br>Imposta per la difesa nazionale: Reddito netto imponibile della societ\u00e0 anonima. Prestazioni di rendita fornite dalla societ\u00e0 al suo precedente direttore-azionista: quando queste ultime rappresentano spese generali consentite dall'uso commerciale (art. 49 cpv. 1 lett. b DIN), e quando reppresentano invece distribuzioni dissimulate di utili?"}], "ScrapyJob": "446973/47/498", "Zeit UTC": "16.12.2021 23:39:38", "Checksum": "55c7b2904342812df6e7032600310f2a"}