{"Signatur": "CH_BGE_003", "Spider": "CH_BGE", "Sprache": "de", "Datum": "1974-01-01", "HTML": {"Datei": "CH_BGE/CH_BGE_003_BGE-100-Ib-56_1974.html", "URL": "https://search.bger.ch/ext/eurospider/live/de/php/clir/http/index.php?lang=de&type=highlight_simple_query&page=27&from_date=&to_date=&from_year=1974&to_year=1974&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=269&highlight_docid=atf%3A%2F%2F100-IB-56%3Ade&number_of_ranks=355&azaclir=clir", "Checksum": "0e1d6492a5d7b5e77b78afd6f27985dc"}, "Scrapedate": "2025-05-15", "Num": ["BGE 100 Ib 56"], "Kopfzeile": [{"Sprachen": ["de"], "Text": "Bundesgericht (BGE) Band Ib 1974 BGE 100 Ib 56"}, {"Sprachen": ["fr"], "Text": "Tribunal f\u00e9d\u00e9ral (ATF) Volume Ib 1974 BGE 100 Ib 56"}, {"Sprachen": ["it"], "Text": "Tribunale federale (DTF) Volume Ib 1974 BGE 100 Ib 56"}], "Meta": [{"Sprachen": ["de"], "Text": "Eidgenossenschaft Bundesgericht (BGE) Band Ib"}, {"Sprachen": ["fr"], "Text": "Conf\u00e9deration Tribunal f\u00e9d\u00e9ral (ATF) Volume Ib"}, {"Sprachen": ["it"], "Text": "Confederazione Tribunale federale (DTF) Volume Ib"}], "Abstract": [{"Sprachen": ["de"], "Text": "Regeste\n<br>Warenumsatzsteuer: Reinigungsarbeiten an Bauwerken und Grundst\u00fccken (f\u00fcr fremde Rechnung) geh\u00f6ren zu den steuerbaren baugewerblichen Lieferungen (Art. 15bis und 18bis WUStB)."}, {"Sprachen": ["fr"], "Text": "Regeste\n<br>Imp\u00f4t sur le chiffre d'affaires: Les travaux de nettoyage accomplis, pour compte d'autrui, sur des b\u00e2timents et des terrains font partie des travaux d'ex\u00e9cution de constructions soumis \u00e0 l'imp\u00f4t en vertu des art. 15bis et 18bis AChA."}, {"Sprachen": ["it"], "Text": "Regesto\n<br>Imposta sulla cifra d'affari: I lavori di pulizia effettuati per conto di terzi su fabbricati e terreni sono reputati forniture di lavori di costruzione, soggette all'imposta ai sensi degli art. 15bis e 18bis DCA."}], "ScrapyJob": "446973/47/2450", "Zeit UTC": "15.05.2025 23:35:15", "Checksum": "385ab10f383f4095b7132cf87b19ef2d"}