{"Signatur": "CH_BGE_003", "Spider": "CH_BGE", "Sprache": "de", "Datum": "1972-01-01", "HTML": {"Datei": "CH_BGE/CH_BGE_003_BGE-98-Ib-325_1972.html", "URL": "https://search.bger.ch/ext/eurospider/live/de/php/clir/http/index.php?lang=de&type=highlight_simple_query&page=25&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=241&highlight_docid=atf%3A%2F%2F98-IB-325%3Ade&number_of_ranks=374&azaclir=clir", "Checksum": "d478189081a06e013e81ea601ca18b7c"}, "Scrapedate": "2025-05-15", "Num": ["BGE 98 Ib 325"], "Kopfzeile": [{"Sprachen": ["de"], "Text": "Bundesgericht (BGE) Band Ib 1972 BGE 98 Ib 325"}, {"Sprachen": ["fr"], "Text": "Tribunal f\u00e9d\u00e9ral (ATF) Volume Ib 1972 BGE 98 Ib 325"}, {"Sprachen": ["it"], "Text": "Tribunale federale (DTF) Volume Ib 1972 BGE 98 Ib 325"}], "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>Wehrsteuer vom Reinertrag der Aktiengesellschaft: Berechnung nach dem Ergebnis des ersten Gesch\u00e4ftsjahres (Art. 58 Abs. 4 und 5 WStB). Begriff des Gesch\u00e4ftsjahres."}, {"Sprachen": ["fr"], "Text": "Regeste\n<br>Imp\u00f4t pour la d\u00e9fense nationale per\u00e7u sur le rendement net d'une soci\u00e9t\u00e9 anonyme; taxation fond\u00e9e sur le r\u00e9sultat du premier exercice (art. 58 al. 4 et 5 AIN). D\u00e9finition de l'exercice."}, {"Sprachen": ["it"], "Text": "Regesto\n<br>Imposta per la difesa nazionale prelevata sul reddito netto d'una societ\u00e0 anonima; tassazione fondata sul risultato del primo esercizio (art. 58 cpv. 4 e 5 DIN). Nozione d'esercizio."}], "ScrapyJob": "446973/47/2450", "Zeit UTC": "15.05.2025 22:37:21", "Checksum": "a50f5a58455e3ac9f5f10ed5fd2f3c27"}