{"Signatur": "CH_BGE_007", "Spider": "CH_BGE", "Sprache": "de", "Datum": "2021-01-01", "HTML": {"Datei": "CH_BGE/CH_BGE_007_BGE-127-V-466_nodate.html", "URL": "https://www.bger.ch/ext/eurospider/live/de/php/clir/http/index.php?lang=de&type=highlight_simple_query&page=1&from_date=&to_date=&from_year=2001&to_year=2001&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=1&highlight_docid=atf%3A%2F%2F127-V-466%3Ade&number_of_ranks=284&azaclir=clir", "Checksum": "e7bf48a124095a2080162727b1153114"}, "Num": ["BGE 127 V 466"], "Kopfzeile": [{"Sprachen": ["de"], "Text": "Bundesgericht (BGE) Band V BGE 127 V 466"}, {"Sprachen": ["fr"], "Text": "Tribunal f\u00e9d\u00e9ral (ATF) Volume V BGE 127 V 466"}, {"Sprachen": ["it"], "Text": "Tribunale federale (DTF) Volume V BGE 127 V 466"}], "Meta": [{"Sprachen": ["de"], "Text": "Eidgenossenschaft Bundesgericht (BGE) Band V"}, {"Sprachen": ["fr"], "Text": "Conf\u00e9deration Tribunal f\u00e9d\u00e9ral (ATF) Volume V"}, {"Sprachen": ["it"], "Text": "Confederazione Tribunale federale (DTF) Volume V"}], "Abstract": [{"Sprachen": ["de"], "Text": "Regeste\n<br>Art. 5 Abs. 2 FLG; Art. 4 Abs. 1 und Art. 6 FLV; Art. 22 Abs. 1 lit. d und Art. 23 BdBSt; Art. 33 Abs. 1 lit. a und Art. 34 lit. d DBG: Familienzulagen in der Landwirtschaft. Frage offen gelassen, ob und von welchem Zeitpunkt an Baukreditzinsen abzugsf\u00e4hige Schuldzinsen sind. Art. 5 Abs. 3 FLG; Art. 5 Abs. 4 FLV. Die Konsolidierung des Baukredits als Zwischenveranlagungsgrund qualifiziert."}, {"Sprachen": ["fr"], "Text": "Regeste\n<br>Art. 5 al. 2 LFA; art. 4 al. 1 et art. 6 RFA; art. 22 al. 1 let. d et art. 23 AIFD; art. 33 al. 1 let. a et art. 34 let. d LIFD: Allocations familiales dans l'agriculture. Les int\u00e9r\u00eats d'un cr\u00e9dit de construction constituent-ils des int\u00e9r\u00eats passifs d\u00e9ductibles et \u00e0 partir de quel moment? Question laiss\u00e9e ouverte. Art. 5 al. 3 LFA; art. 5 al. 4 RFA. La consolidation d'un cr\u00e9dit de construction constitue un motif de taxation interm\u00e9diaire."}, {"Sprachen": ["it"], "Text": "Regesto\n<br>Art. 5 cpv. 2 LAF; art. 4 cpv. 1 e art. 6 OAFam; art. 22 cpv. 1 lett. d e art. 23 DIFD; art. 33 cpv. 1 lett. a e art. 34 lett. d LIFD: Assegni familiari nell'agricoltura. Tema di sapere se e da quale momento al caso interessi su un credito di costruzione configurino interessi passivi deducibili lasciato insoluto. Art. 5 cpv. 3 LAF; art. 5 cpv. 4 OAFam. Il consolidamento di un credito di costruzione costituisce un motivo di tassazione intermedia."}], "ScrapyJob": "446973/47/498", "Zeit UTC": "16.12.2021 09:04:25", "Checksum": "950e4b91729b7f5add56f0501ea48206"}