{"Signatur": "CH_BGE_002", "Spider": "CH_BGE", "Sprache": "de", "Datum": "1972-01-01", "HTML": {"Datei": "CH_BGE/CH_BGE_002_BGE-98-Ia-22_1972.html", "URL": "https://search.bger.ch/ext/eurospider/live/de/php/clir/http/index.php?lang=de&type=highlight_simple_query&page=36&from_date=&to_date=&from_year=1972&to_year=1972&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=360&highlight_docid=atf%3A%2F%2F98-IA-22%3Ade&number_of_ranks=374&azaclir=clir", "Checksum": "e55af6c35b8e40f6e14edaac3707b23c"}, "Scrapedate": "2025-05-15", "Num": ["BGE 98 Ia 22"], "Kopfzeile": [{"Sprachen": ["de"], "Text": "Bundesgericht (BGE) Band Ia 1972 BGE 98 Ia 22"}, {"Sprachen": ["fr"], "Text": "Tribunal f\u00e9d\u00e9ral (ATF) Volume Ia 1972 BGE 98 Ia 22"}, {"Sprachen": ["it"], "Text": "Tribunale federale (DTF) Volume Ia 1972 BGE 98 Ia 22"}], "Meta": [{"Sprachen": ["de"], "Text": "Eidgenossenschaft Bundesgericht (BGE) Band Ia"}, {"Sprachen": ["fr"], "Text": "Conf\u00e9deration Tribunal f\u00e9d\u00e9ral (ATF) Volume Ia"}, {"Sprachen": ["it"], "Text": "Confederazione Tribunale federale (DTF) Volume Ia"}], "Abstract": [{"Sprachen": ["de"], "Text": "Regeste\n<br>Art. 4 BV; Nachsteuerverfahren. Rechtsnatur der Nachsteuer. Wieweit kann im Nachsteuerverfahren auf eine fr\u00fchere, in Rechtskraft erwachsene Veranlagung zur\u00fcckgekommen werden?"}, {"Sprachen": ["fr"], "Text": "Regeste\n<br>Art. 4 Cst; proc\u00e9dure de rappel d'imp\u00f4t. Nature juridique du rappel d'imp\u00f4t. Dans quelle mesure le fisc peut-il, dans une proc\u00e9dure de rappel d'imp\u00f4t, revenir sur une taxation ant\u00e9rieure pass\u00e9e en force?"}, {"Sprachen": ["it"], "Text": "Regesto\n<br>Art. 4 CF; procedura per l'imposta suppletoria. Natura giuridica dell'imposta suppletoria. In quale misura il fisco pu\u00f2, in una procedura d'imposta suppletoria, rimettere in discussione una tassazione anteriore cresciuta in giudicato?"}], "ScrapyJob": "446973/47/2450", "Zeit UTC": "15.05.2025 23:03:59", "Checksum": "00668d4d05f0ee13833616d028924fa7"}