{"Signatur": "CH_BGE_003", "Spider": "CH_BGE", "Sprache": "de", "Datum": "2021-01-01", "HTML": {"Datei": "CH_BGE/CH_BGE_003_BGE-98-Ib-197_nodate.html", "URL": "https://www.bger.ch/ext/eurospider/live/de/php/clir/http/index.php?lang=de&type=highlight_simple_query&page=9&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=88&highlight_docid=atf%3A%2F%2F98-IB-197%3Ade&number_of_ranks=374&azaclir=clir", "Checksum": "abc2d18db46468acdb9064dc9a664a13"}, "Num": ["BGE 98 Ib 197"], "Kopfzeile": [{"Sprachen": ["de"], "Text": "Bundesgericht (BGE) Band Ib BGE 98 Ib 197"}, {"Sprachen": ["fr"], "Text": "Tribunal f\u00e9d\u00e9ral (ATF) Volume Ib BGE 98 Ib 197"}, {"Sprachen": ["it"], "Text": "Tribunale federale (DTF) Volume Ib BGE 98 Ib 197"}], "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>Emissionsabgabe; Verrechnungssteuer. Begriff des Verm\u00f6gens \"\u00e4hnlicher Art\" im Sinne von Art. 48 Abs. 1 StG und Art. 4 Abs. 1 lit. c VStG; Abgrenzung vom Sonderverm\u00f6gen sogenannter \"Investment-Clubs.\""}, {"Sprachen": ["fr"], "Text": "Regeste\n<br>Droit de timbre \u00e0 l'\u00e9mission; imp\u00f4t anticip\u00e9. Notion d'ensemble de biens de caract\u00e8re semblable (\u00e0 un fonds de placement) au sens de l'art. 48 al. 1 LT et de l'art. 4 al. 1 lit. c de la loi f\u00e9d\u00e9rale sur l'imp\u00f4t anticip\u00e9; crit\u00e8res de distinction d'avec les biens d'un \"Investment-Club\"."}, {"Sprachen": ["it"], "Text": "Regesto\n<br>Tassa di bollo d'emissione; imposta preventiva. Nozione di patrimonio \"dello stesso genere\" (d'un fondo di investimento) ai sensi dell'art. 48 cpv. 1 LB e dell'art. 4 cpv. 1 lett. c della legge federale sull'imposta preventiva; caratteristiche che lo distinguono dal patrimonio d'un cosiddetto \"Investment-Club\"."}], "ScrapyJob": "446973/47/498", "Zeit UTC": "16.12.2021 19:32:14", "Checksum": "b3f8d74d8461e952f2487eea0fd91825"}