{"Signatur": "CH_BGE_003", "Spider": "CH_BGE", "Sprache": "de", "Datum": "1980-01-01", "HTML": {"Datei": "CH_BGE/CH_BGE_003_BGE-106-Ib-218_1980.html", "URL": "https://search.bger.ch/ext/eurospider/live/de/php/clir/http/index.php?lang=de&type=highlight_simple_query&page=16&from_date=&to_date=&from_year=1980&to_year=1980&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=160&highlight_docid=atf%3A%2F%2F106-IB-218%3Ade&number_of_ranks=382&azaclir=clir", "Checksum": "b403ce50a319d68950530a549cf5354f"}, "Scrapedate": "2025-05-16", "Num": ["BGE 106 Ib 218"], "Kopfzeile": [{"Sprachen": ["de"], "Text": "Bundesgericht (BGE) Band Ib 1980 BGE 106 Ib 218"}, {"Sprachen": ["fr"], "Text": "Tribunal f\u00e9d\u00e9ral (ATF) Volume Ib 1980 BGE 106 Ib 218"}, {"Sprachen": ["it"], "Text": "Tribunale federale (DTF) Volume Ib 1980 BGE 106 Ib 218"}], "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>Nachforderung von Zollabgaben. - Irrtum der Zollverwaltung bei der Zollabfertigung im Sinne von Art. 126 ZG; Tragweite dieses Begriffs (E. 2b). - Leistungspflicht gem\u00e4ss Art. 12 Abs. 1 und 2 VStrR; das Verschulden bildet nicht Voraussetzung daf\u00fcr (E. 2c). - Verj\u00e4hrung der auf Art. 12 VStrR gest\u00fctzten Forderungen (E. 2d)."}, {"Sprachen": ["fr"], "Text": "Regeste\n<br>Suppl\u00e9ments de droits de douane. - Port\u00e9e de la notion, contenue \u00e0 l'art. 126 LD, d'erreur de la douane commise lors du d\u00e9douanement (consid. 2b). - L'assujettissement \u00e0 une prestation au sens de l'art. 12 al. 1 et 2 DPA n'est pas subordonn\u00e9 \u00e0 l'existence d'une faute (consid. 2c). - Prescription des cr\u00e9ances fond\u00e9es sur l'art. 12 DPA (consid. 2d)."}, {"Sprachen": ["it"], "Text": "Regesto\n<br>Riscossione posticipata di diritti doganali. - Errore degli agenti doganali all'atto dello sdoganamento, ai sensi dell'art. 126 LD: nozione (consid. 2b). - L'assoggettamento a una prestazione ai sensi dell'art. 12 cpv. 1 e 2 DPA non presuppone una colpa (consid. 2c). - Prescrizione dei crediti fondati sull'art. 12 DPA (consid. 2d)."}], "ScrapyJob": "446973/47/2450", "Zeit UTC": "16.05.2025 12:54:46", "Checksum": "f836324a4605d419e147f4c3e841d8b3"}