{"Signatur": "CH_BGE_001", "Spider": "CH_BGE", "Sprache": "de", "Datum": "2021-01-01", "HTML": {"Datei": "CH_BGE/CH_BGE_001_BGE-86-I-42_nodate.html", "URL": "https://www.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=1960&to_year=1960&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=143&highlight_docid=atf%3A%2F%2F86-I-42%3Ade&number_of_ranks=206&azaclir=clir", "Checksum": "8b6aa294bcc5d1c7e3838e769839924b"}, "Num": ["BGE 86 I 42"], "Kopfzeile": [{"Sprachen": ["de"], "Text": "Bundesgericht (BGE) Band I BGE 86 I 42"}, {"Sprachen": ["fr"], "Text": "Tribunal f\u00e9d\u00e9ral (ATF) Volume I BGE 86 I 42"}, {"Sprachen": ["it"], "Text": "Tribunale federale (DTF) Volume Ia BGE 86 I 42"}], "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 Anteil des Aktion\u00e4rs am \u00dcberschuss aus der Teilliquidation einer amerikanischen Aktiengesellschaft unterliegt der Steuer vom Einkommen (Art. 21 Abs. 1 lit. c WStB). Berechnung des \u00dcberschusses."}, {"Sprachen": ["fr"], "Text": "Regeste\n<br>Imp\u00f4t pour la d\u00e9fense nationale: La part de l'actionnaire \u00e0 l'exc\u00e9dent que laisse la liquidation partielle d'une soci\u00e9t\u00e9 anonyme am\u00e9ricaine est soumise \u00e0 l'imp\u00f4t sur le revenu (art. 21 al. 1 lit. c AIN). Calcul de l'exc\u00e9dent."}, {"Sprachen": ["it"], "Text": "Regesto\n<br>Imposta per la difesa nazionale. La quota dell'azionista nell'eccedenza risultante dalla liquidazione parziale di una societ\u00e0 anonima americana \u00e8 soggetta all'imposta sul reddito (art. 21 cp. 1 lett. c DIN). Calcolo dell'eccedenza."}], "ScrapyJob": "446973/47/498", "Zeit UTC": "16.12.2021 00:56:33", "Checksum": "8915dfe461d2cd452780046da9005c56"}