{"Signatur": "CH_BGE_001", "Spider": "CH_BGE", "Sprache": "fr", "Datum": "2021-01-01", "HTML": {"Datei": "CH_BGE/CH_BGE_001_BGE-83-I-285_nodate.html", "URL": "https://www.bger.ch/ext/eurospider/live/de/php/clir/http/index.php?lang=de&type=highlight_simple_query&page=4&from_date=&to_date=&from_year=1957&to_year=1957&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=32&highlight_docid=atf%3A%2F%2F83-I-285%3Ade&number_of_ranks=222&azaclir=clir", "Checksum": "f436299dc0bbee6c1c60ca30233d7660"}, "Num": ["BGE 83 I 285"], "Kopfzeile": [{"Sprachen": ["de"], "Text": "Bundesgericht (BGE) Band I BGE 83 I 285"}, {"Sprachen": ["fr"], "Text": "Tribunal f\u00e9d\u00e9ral (ATF) Volume I BGE 83 I 285"}, {"Sprachen": ["it"], "Text": "Tribunale federale (DTF) Volume Ia BGE 83 I 285"}], "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>Art. 21 Abs. 1 lit. c WStB. Der Anteil des Aktion\u00e4rs am \u00dcberschuss aus der Teilliquidation einer amerikanischen Aktiengesellschaft unterliegt der Steuer vom Einkommen."}, {"Sprachen": ["fr"], "Text": "Regeste\n<br>Art. 21 al. 1 lit. c AIN. Imposition, au titre du revenu, du b\u00e9n\u00e9fice de liquidation r\u00e9alis\u00e9 sur des actions am\u00e9ricaines apr\u00e8s liquidation partielle de la soci\u00e9t\u00e9."}, {"Sprachen": ["it"], "Text": "Regesto\n<br>Art. 21 cp. 1 lett. c IDN. Imposizione, a titolo di reddito, del beneficio di liquidazione realizzato su azioni americane dopo la liquidazione parziale della societ\u00e0."}], "ScrapyJob": "446973/47/498", "Zeit UTC": "15.12.2021 22:18:58", "Checksum": "5feeeecda0cfa81c399947662c30b894"}