{"Signatur": "CH_BGE_007", "Spider": "CH_BGE", "Sprache": "fr", "Datum": "2021-01-01", "HTML": {"Datei": "CH_BGE/CH_BGE_007_BGE-116-V-305_nodate.html", "URL": "https://www.bger.ch/ext/eurospider/live/de/php/clir/http/index.php?lang=de&type=highlight_simple_query&page=6&from_date=&to_date=&from_year=1990&to_year=1990&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=52&highlight_docid=atf%3A%2F%2F116-V-305%3Ade&number_of_ranks=406&azaclir=clir", "Checksum": "91a9d642219c6357a605a2b0398f294b"}, "Num": ["BGE 116 V 305"], "Kopfzeile": [{"Sprachen": ["de"], "Text": "Bundesgericht (BGE) Band V BGE 116 V 305"}, {"Sprachen": ["fr"], "Text": "Tribunal f\u00e9d\u00e9ral (ATF) Volume V BGE 116 V 305"}, {"Sprachen": ["it"], "Text": "Tribunale federale (DTF) Volume V BGE 116 V 305"}], "Meta": [{"Sprachen": ["de"], "Text": "Eidgenossenschaft Bundesgericht (BGE) Band V"}, {"Sprachen": ["fr"], "Text": "Conf\u00e9deration Tribunal f\u00e9d\u00e9ral (ATF) Volume V"}, {"Sprachen": ["it"], "Text": "Confederazione Tribunale federale (DTF) Volume V"}], "Abstract": [{"Sprachen": ["de"], "Text": "Regeste\n<br>Art. 6bis, Art. 6quater, Art. 23bis und Art. 23ter AHVV: Berechnung des Sonderbeitrags. Der Freibetrag nach Art. 6quater AHVV ist auch dann nicht anwendbar, wenn der Liquidationsgewinn nach Vollendung des 62. bzw. 65. Altersjahres erzielt worden ist."}, {"Sprachen": ["fr"], "Text": "Regeste\n<br>Art. 6bis, art. 6quater, art. 23bis et art. 23ter RAVS: Calcul de la cotisation sp\u00e9ciale. M\u00eame lorsque le b\u00e9n\u00e9fice de liquidation a \u00e9t\u00e9 r\u00e9alis\u00e9 apr\u00e8s l'accomplissement de la 62e ou de la 65e ann\u00e9e, la franchise pr\u00e9vue \u00e0 l'art. 6quater RAVS n'est pas applicable."}, {"Sprachen": ["it"], "Text": "Regesto\n<br>Art. 6bis, art. 6quater, art. 23bis e art. 23ter OAVS: Calcolo del contributo speciale. Anche se il profitto in capitale \u00e8 stato realizzato dopo il compimento del 62mo rispettivamente del 65mo anno, la franchigia di cui all'art. 6quater OAVS non \u00e8 applicabile."}], "ScrapyJob": "446973/47/498", "Zeit UTC": "16.12.2021 14:42:53", "Checksum": "275fdb66b0cc0465c23fe9c6fe5de94d"}