{"Signatur": "CH_BGE_004", "Spider": "CH_BGE", "Sprache": "de", "Datum": "2007-01-01", "HTML": {"Datei": "CH_BGE/CH_BGE_004_BGE-133-II-366_2007.html", "URL": "https://search.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=2007&to_year=2007&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=145&highlight_docid=atf%3A%2F%2F133-II-366%3Ade&number_of_ranks=307&azaclir=clir", "Checksum": "26c0a50e3e8b05e5d6df8b553129eb6c"}, "Scrapedate": "2025-06-16", "Num": ["BGE 133 II 366"], "Kopfzeile": [{"Sprachen": ["de"], "Text": "Bundesgericht (BGE) Band II 2007 BGE 133 II 366"}, {"Sprachen": ["fr"], "Text": "Tribunal f\u00e9d\u00e9ral (ATF) Volume II 2007 BGE 133 II 366"}, {"Sprachen": ["it"], "Text": "Tribunale federale (DTF) Volume II 2007 BGE 133 II 366"}], "Meta": [{"Sprachen": ["de"], "Text": "Eidgenossenschaft Bundesgericht (BGE) Band II"}, {"Sprachen": ["fr"], "Text": "Conf\u00e9deration Tribunal f\u00e9d\u00e9ral (ATF) Volume II"}, {"Sprachen": ["it"], "Text": "Confederazione Tribunale federale (DTF) Volume II"}], "Abstract": [{"Sprachen": ["de"], "Text": "Regeste\n<br>Steuerveranlagung trotz eingetretener Veranlagungsverj\u00e4hrung; Rechtsfolge. Eine Veranlagung ist trotz eingetretener Verj\u00e4hrung nicht nichtig, sondern anfechtbar (E. 3)."}, {"Sprachen": ["fr"], "Text": "Regeste\n<br>Imposition malgr\u00e9 la prescription du droit de taxer; cons\u00e9quence juridique. Une taxation effectu\u00e9e malgr\u00e9 la survenance de la prescription n'est pas nulle mais annulable (consid. 3)."}, {"Sprachen": ["it"], "Text": "Regesto\n<br>Tassazione effettuata nonostante l'intervenuta prescrizione del diritto di tassare; conseguenza giuridica. Nonostante l'intervenuta prescrizione una tassazione non \u00e8 nulla, ma unicamente annullabile (consid. 3)."}], "ScrapyJob": "446973/47/2482", "Zeit UTC": "16.06.2025 05:18:33", "Checksum": "b48b7eee4929d27c4685be43777d0c66"}