{"Signatur": "CH_BGE_001", "Spider": "CH_BGE", "Sprache": "de", "Datum": "1954-01-01", "HTML": {"Datei": "CH_BGE/CH_BGE_001_BGE-80-I-330_1954.html", "URL": "https://search.bger.ch/ext/eurospider/live/de/php/clir/http/index.php?lang=de&type=highlight_simple_query&page=3&from_date=&to_date=&from_year=1954&to_year=1954&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=24&highlight_docid=atf%3A%2F%2F80-I-330%3Ade&number_of_ranks=224&azaclir=clir", "Checksum": "30fe0233ddb3e6e5603ea96158fb55f3"}, "Scrapedate": "2025-06-16", "Num": ["BGE 80 I 330"], "Kopfzeile": [{"Sprachen": ["de"], "Text": "Bundesgericht (BGE) Band I 1954 BGE 80 I 330"}, {"Sprachen": ["fr"], "Text": "Tribunal f\u00e9d\u00e9ral (ATF) Volume I 1954 BGE 80 I 330"}, {"Sprachen": ["it"], "Text": "Tribunale federale (DTF) Volume Ia 1954 BGE 80 I 330"}], "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. 46 Abs. 2 BV: Verwirkung des Steueranspruchs. Verwirkung des Steueranspruchs, wenn der Pfiichtige seine polizeiliche Anmeldung im Zuzugskanton irrt\u00fcmlich - wegen Unterstellung unter die Steuerhoheit eines andern Kantons - unterl\u00e4sst und weiterhin vom bisherigen Wohnortkanton besteuert wird."}, {"Sprachen": ["fr"], "Text": "Regeste\n<br>Art. 46 al. 2 Cst.: Pr\u00e9tention fiscale, d\u00e9ch\u00e9ance. D\u00e9ch\u00e9ance portant sur la pr\u00e9tention fiscale lorsque, par erreur - \u00e9tant soumis \u00e0 la souverainet\u00e9 fiscale d'un autre canton - le contribuable ne s'annonce pas \u00e0 la police du canton o\u00f9 il s'installe et est impos\u00e9, comme pr\u00e9c\u00e9demment, par le canton o\u00f9 il est \u00e9tabli."}, {"Sprachen": ["it"], "Text": "Regesto\n<br>Art. 46 cp. 2 CF: Perenzione della pretesa fiscale. Perenzione della pretesa fiscale nel caso in cui il contribuente (perch\u00e8 assoggettato alla sovranit\u00e0 fiscale d'un altro Cantone) non si annuncia alla polizia del Cantone dove viene a stabilirsi e continua ad essere tassato dal Cantone di domicilio."}], "ScrapyJob": "446973/47/2482", "Zeit UTC": "16.06.2025 01:11:37", "Checksum": "915304c1567c38fbb349dd05392d0b3d"}