{"Signatur": "CH_BGE_003", "Spider": "CH_BGE", "Sprache": "de", "Datum": "2021-01-01", "HTML": {"Datei": "CH_BGE/CH_BGE_003_BGE-100-Ib-480_nodate.html", "URL": "https://www.bger.ch/ext/eurospider/live/de/php/clir/http/index.php?lang=de&type=highlight_simple_query&page=10&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=99&highlight_docid=atf%3A%2F%2F100-IB-480%3Ade&number_of_ranks=355&azaclir=clir", "Checksum": "cfa35ae2642cdc7178663652dc45e404"}, "Num": ["BGE 100 Ib 480"], "Kopfzeile": [{"Sprachen": ["de"], "Text": "Bundesgericht (BGE) Band Ib BGE 100 Ib 480"}, {"Sprachen": ["fr"], "Text": "Tribunal f\u00e9d\u00e9ral (ATF) Volume Ib BGE 100 Ib 480"}, {"Sprachen": ["it"], "Text": "Tribunale federale (DTF) Volume Ib BGE 100 Ib 480"}], "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. Hinterziehungsversuch (Art. 131 Abs. 2 WStB). 1. Nachweis des Vorsatzes (Erw. 2). 2. Abgrenzung zwischen Gewinnungskosten und Kosten des Unterhalts des Steuerpflichtigen und seiner Familie (Art. 22 Abs. 1 lit. a, Art. 23 WStB) (Erw. 3a)."}, {"Sprachen": ["fr"], "Text": "Regeste\n<br>Imp\u00f4t pour la d\u00e9fense nationale, tentative de soustraction (art. 131 al. 2 AIN). 1. Preuve de l'intention (consid. 2). 2. D\u00e9limitation entre frais g\u00e9n\u00e9raux et frais d'entretien du contribuable et de sa famille (art. 22 al. 1 lit. a, art. 23 AIN) (consid. 3a)."}, {"Sprachen": ["it"], "Text": "Regesto\n<br>Imposta per la difesa nazionale, tentativo di sottrazione (art. 131 cpv. 2 DIN). 1. Prova dell'intenzione (consid. 2). 2. Delimitazione tra spese generali e spese di mantenimento del contribuente e della sua famiglia (art. 22 cpv. 1 lett. a, art. 23 DIN) (consid. 3a)."}], "ScrapyJob": "446973/47/498", "Zeit UTC": "16.12.2021 19:04:28", "Checksum": "cf90cd7bc17e42d12f2e52557e07c081"}