{"Signatur": "CH_BGE_001", "Spider": "CH_BGE", "Sprache": "de", "Datum": "1955-01-01", "HTML": {"Datei": "CH_BGE/CH_BGE_001_BGE-81-I-72_1955.html", "URL": "https://search.bger.ch/ext/eurospider/live/de/php/clir/http/index.php?lang=de&type=highlight_simple_query&page=20&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=196&highlight_docid=atf%3A%2F%2F81-I-72%3Ade&number_of_ranks=270&azaclir=clir", "Checksum": "55cbe8295451a5a26c01c6282827474e"}, "Scrapedate": "2025-05-16", "Num": ["BGE 81 I 72"], "Kopfzeile": [{"Sprachen": ["de"], "Text": "Bundesgericht (BGE) Band I 1955 BGE 81 I 72"}, {"Sprachen": ["fr"], "Text": "Tribunal f\u00e9d\u00e9ral (ATF) Volume I 1955 BGE 81 I 72"}, {"Sprachen": ["it"], "Text": "Tribunale federale (DTF) Volume Ia 1955 BGE 81 I 72"}], "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: Der Abzug f\u00fcr unterst\u00fctzungsbed\u00fcrftige Personen (Art. 25 Abs. 1 lit. b WStB) kommt nicht in Frage f\u00fcr Familienglieder, die im Haushalt des Steuerpflichtigen arbeiten, soweit es sich nicht um ganz geringf\u00fcgige Dienste handelt."}, {"Sprachen": ["fr"], "Text": "Regeste\n<br>Imp\u00f4t pour la d\u00e9fense nationale: La d\u00e9duction pour l'entretien de personnes n\u00e9cessiteuses (art. 25 al. 1 lit. b AIN) ne peut \u00eatre accord\u00e9e pour les membres de la famille qui travaillent dans le m\u00e9nage du contribuable, sauf s'ils ne rendent que des services tout \u00e0 fait minimes."}, {"Sprachen": ["it"], "Text": "Regesto\n<br>Imposta per la difesa nazionale: La deduzione per persone bisognose (art. 25 cp. 1 lett. b DIN) non pu\u00f2 essere concessa per i membri della famiglia che lavorano nell'economia domestica del contribuente, salvo il caso in cui si tratti di servizi di poco conto."}], "ScrapyJob": "446973/47/2450", "Zeit UTC": "16.05.2025 15:23:32", "Checksum": "bfad860a4a5d5a468f2497130d4f549c"}