{"Signatur": "CH_BGE_003", "Spider": "CH_BGE", "Sprache": "de", "Datum": "2021-01-01", "HTML": {"Datei": "CH_BGE/CH_BGE_003_BGE-113-Ib-114_nodate.html", "URL": "https://www.bger.ch/ext/eurospider/live/de/php/clir/http/index.php?lang=de&type=highlight_simple_query&page=31&from_date=&to_date=&from_year=1987&to_year=1987&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=304&highlight_docid=atf%3A%2F%2F113-IB-114%3Ade&number_of_ranks=357&azaclir=clir", "Checksum": "e0bef567e18bd877de2c13ab030fb0fa"}, "Num": ["BGE 113 Ib 114"], "Kopfzeile": [{"Sprachen": ["de"], "Text": "Bundesgericht (BGE) Band Ib BGE 113 Ib 114"}, {"Sprachen": ["fr"], "Text": "Tribunal f\u00e9d\u00e9ral (ATF) Volume Ib BGE 113 Ib 114"}, {"Sprachen": ["it"], "Text": "Tribunale federale (DTF) Volume Ib BGE 113 Ib 114"}], "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>Art. 22bis lit. c BdBSt; Weiterbildungskosten unselbst\u00e4ndig Erwerbender. Begriff der f\u00fcr die Berufsaus\u00fcbung erforderlichen Weiterbildung. (Hier: Kosten eines im Ausland absolvierten Sprachkurses.)"}, {"Sprachen": ["fr"], "Text": "Regeste\n<br>Art. 22bis lettre c AIFD; frais n\u00e9cessit\u00e9s par le perfectionnement de la formation d'un travailleur salari\u00e9. Notion de perfectionnement de la formation que requiert l'activit\u00e9 professionnelle. (Ici: frais d'un cours de langue effectu\u00e9 \u00e0 l'\u00e9tranger.)"}, {"Sprachen": ["it"], "Text": "Regesto\n<br>Art. 22bis lett. c DIFD; spese per il perfezionamento della formazione di una persona esercitante un'attivit\u00e0 lucrativa dipendente. Nozione di perfezionamento della formazione richiesta dall'esercizio dell'attivit\u00e0 professionale. (Nella fattispecie: spese per un corso di lingua effettuato all'estero.)"}], "ScrapyJob": "446973/47/498", "Zeit UTC": "16.12.2021 04:59:50", "Checksum": "cbca9ee570a6763b54f4ea8b38e27fa8"}