{"Signatur": "CH_BGE_001", "Spider": "CH_BGE", "Sprache": "de", "Datum": "2021-01-01", "HTML": {"Datei": "CH_BGE/CH_BGE_001_BGE-95-I-599_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=1969&to_year=1969&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=5&highlight_docid=atf%3A%2F%2F95-I-599%3Ade&number_of_ranks=235&azaclir=clir", "Checksum": "2d330d16ee31329ccd3e01eba3c3d711"}, "Num": ["BGE 95 I 599"], "Kopfzeile": [{"Sprachen": ["de"], "Text": "Bundesgericht (BGE) Band I BGE 95 I 599"}, {"Sprachen": ["fr"], "Text": "Tribunal f\u00e9d\u00e9ral (ATF) Volume I BGE 95 I 599"}, {"Sprachen": ["it"], "Text": "Tribunale federale (DTF) Volume Ia BGE 95 I 599"}], "Meta": [{"Sprachen": ["de"], "Text": "Eidgenossenschaft Bundesgericht (BGE) Band I"}, {"Sprachen": ["fr"], "Text": "Conf\u00e9deration Tribunal f\u00e9d\u00e9ral (ATF) Volume I"}, {"Sprachen": ["it"], "Text": "Confederazione Tribunale federale (DTF) Volume Ia"}], "Abstract": [{"Sprachen": ["de"], "Text": "Regeste\n<br>Verrechnungssteuer auf Kapitalertr\u00e4gen (BG vom 13. Oktober 1965). Die Gratisaktien unterliegen dieser Steuer."}, {"Sprachen": ["fr"], "Text": "Regeste\n<br>Imp\u00f4t anticip\u00e9 sur les revenus des capitaux mobiliers (LF du 13 octobre 1965). Les actions gratuites sont soumises \u00e0 cet imp\u00f4t."}, {"Sprachen": ["it"], "Text": "Regesto\n<br>Imposta preventiva sui redditi di capitali mobili (LF del 13 ottobre 1965). Le azioni gratuite soggiacciono a questa imposta."}], "ScrapyJob": "446973/47/498", "Zeit UTC": "16.12.2021 20:46:43", "Checksum": "788db3547b250e0bb375904d9b1cd605"}