{"Signatur": "CH_BGer_002", "Spider": "CH_BGer", "Sprache": "fr", "Datum": "2022-07-07", "HTML": {"Datei": "CH_BGer/CH_BGer_002_2C-500-2022_2022-07-07.html", "URL": "https://search.bger.ch/ext/eurospider/live/de/php/aza/http/index.php?lang=de&type=highlight_simple_query&page=24&from_date=05.07.2022&to_date=24.07.2022&sort=relevance&insertion_date=&top_subcollection_aza=all&query_words=&rank=239&azaclir=aza&highlight_docid=aza%3A%2F%2F07-07-2022-2C_500-2022&number_of_ranks=277", "Checksum": "47a5db5cfb657740f2e6004192bc7f03"}, "Scrapedate": "2025-06-13", "Num": ["2C 500/2022", "2C_500/2022"], "Kopfzeile": [{"Sprachen": ["de"], "Text": "Bundesgericht II. \u00f6ffentlich-rechtliche Abteilung 07.07.2022 2C 500/2022 (2C_500/2022)"}, {"Sprachen": ["fr"], "Text": "Tribunal f\u00e9d\u00e9ral IIe Cour de droit public 07.07.2022 2C 500/2022 (2C_500/2022)"}, {"Sprachen": ["it"], "Text": "Tribunale federale II Corte di diritto pubblico 07.07.2022 2C 500/2022 (2C_500/2022)"}], "Meta": [{"Sprachen": ["de"], "Text": "Eidgenossenschaft Bundesgericht II. \u00f6ffentlich-rechtliche Abteilung"}, {"Sprachen": ["fr"], "Text": "Conf\u00e9deration Tribunal f\u00e9d\u00e9ral IIe Cour de droit public"}, {"Sprachen": ["it"], "Text": "Confederazione Tribunale federale II Corte di diritto pubblico"}], "Abstract": [{"Sprachen": ["de", "fr", "it"], "Text": "Imp\u00f4t sur le b\u00e9n\u00e9fice et le capital des personnes morales; reprise d'une provision; reprise d'une part priv\u00e9e sur les frais de v\u00e9hicules; prestation appr\u00e9ciable en argent sous la forme d'un manque \u00e0 gagner; r\u00e8gles sur le fardeau de la preuve | Finances publiques & droit fiscal"}], "ScrapyJob": "446973/45/2187", "Zeit UTC": "13.06.2025 04:06:00", "Checksum": "58374fa7f1c4be97d2ee4d714d2a0217"}