{"Signatur": "CH_BGE_004", "Spider": "CH_BGE", "Sprache": "fr", "Datum": "2022-04-11", "HTML": {"Datei": "CH_BGE/CH_BGE_004_BGE-148-II-299_2022-04-11.html", "URL": "https://search.bger.ch/ext/eurospider/live/de/php/clir/http/index.php?lang=de&type=highlight_simple_query&page=14&from_date=&to_date=&from_year=2022&to_year=2022&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=134&highlight_docid=atf%3A%2F%2F148-II-299%3Ade&number_of_ranks=195&azaclir=clir", "Checksum": "d9806842c33ff8e16c486b815870fa3f"}, "Scrapedate": "2025-06-16", "Num": ["BGE 148 II 299", "2C_284/2021"], "Kopfzeile": [{"Sprachen": ["de"], "Text": "Bundesgericht (BGE) Band II 11.04.2022 BGE 148 II 299 (2C_284/2021)"}, {"Sprachen": ["fr"], "Text": "Tribunal f\u00e9d\u00e9ral (ATF) Volume II 11.04.2022 BGE 148 II 299 (2C_284/2021)"}, {"Sprachen": ["it"], "Text": "Tribunale federale (DTF) Volume II 11.04.2022 BGE 148 II 299 (2C_284/2021)"}], "Meta": [{"Sprachen": ["de"], "Text": "Eidgenossenschaft Bundesgericht (BGE) Band II"}, {"Sprachen": ["fr"], "Text": "Conf\u00e9deration Tribunal f\u00e9d\u00e9ral (ATF) Volume II"}, {"Sprachen": ["it"], "Text": "Confederazione Tribunale federale (DTF) Volume II"}, {"Sprachen": ["de", "fr", "it"], "Text": "IIe Cour de droit public"}], "Abstract": [{"Sprachen": ["de"], "Text": "Regeste\n<br>Art. 18a Abs. 1 DBG; Art. 8 Abs. 2<sup>bis</sup> StHG; Begriff der \"Ver\u00e4usserung\"; Schenkung. Der Begriff \"Ver\u00e4usserung\" gem\u00e4ss Art. 18a Abs. 1 DBG und Art. 8 Abs. 2<sup>bis</sup> StHG umfasst die Schenkung (E. 5, 7, 9 und 13)."}, {"Sprachen": ["fr"], "Text": "Regeste\n<br>Art. 18a al. 1 LIFD; art. 8 al. 2<sup>bis</sup> LHID; notion d'\"ali\u00e9nation\"; donation. La notion d'\"ali\u00e9nation\" des art. 18a al. 1 LIFD et 8 al. 2<sup>bis</sup> LHID englobe la donation (consid. 5, 7, 9 et 13)."}, {"Sprachen": ["it"], "Text": "Regesto\n<br>Art. 18a cpv. 1 LIFD; art. 8 cpv. 2<sup>bis</sup> LAID; nozione di \"alienazione\"; donazione. La nozione di \"alienazione\" di cui agli art. 18a cpv. 1 LIFD e 8 cpv. 2<sup>bis</sup> LAID include la donazione (consid. 5, 7, 9 e 13)."}], "ScrapyJob": "446973/47/2482", "Zeit UTC": "16.06.2025 01:56:17", "Checksum": "542607e561da362251108f426f103620"}