{"Signatur": "CH_BGE_007", "Spider": "CH_BGE", "Sprache": "de", "Datum": "1977-01-01", "HTML": {"Datei": "CH_BGE/CH_BGE_007_BGE-103-V-1_1977.html", "URL": "https://search.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=1977&to_year=1977&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=303&highlight_docid=atf%3A%2F%2F103-V-1%3Ade&number_of_ranks=351&azaclir=clir", "Checksum": "de21620c8f03b908b821c9263bf98d55"}, "Scrapedate": "2025-05-16", "Num": ["BGE 103 V 1"], "Kopfzeile": [{"Sprachen": ["de"], "Text": "Bundesgericht (BGE) Band V 1977 BGE 103 V 1"}, {"Sprachen": ["fr"], "Text": "Tribunal f\u00e9d\u00e9ral (ATF) Volume V 1977 BGE 103 V 1"}, {"Sprachen": ["it"], "Text": "Tribunale federale (DTF) Volume V 1977 BGE 103 V 1"}], "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 AHVG, Art. 7 lit. c und h AHVV. Beitragsrechtliche Qualifikation von sog. geldwerten Leistungen. Art. 16 Abs. 3 AHVG, Art. 23 Abs. 4 AHVV. Verh\u00e4ltnis der AHV-rechtlichen zur wehrsteuerrechtlichen Beurteilung."}, {"Sprachen": ["fr"], "Text": "Regeste\n<br>Art. 5 al. 2 LAVS, art. 7 lit. c et h RAVS. Cotisations: qualification des prestations appr\u00e9ciables en argent. Art. 16 al. 3 LAVS, art. 23 al. 4 RAVS. Rapports entre l'appr\u00e9ciation selon les crit\u00e8res du droit de l'AVS et celle suivant les crit\u00e8res de l'imp\u00f4t pour la d\u00e9fense nationale."}, {"Sprachen": ["it"], "Text": "Regesto\n<br>Art. 5 cpv. 2 LAVS, art. 7 lit. c e h OAVS. Contributi: qualificazione delle prestazioni apprezzabili in denaro. Art. 16 cpv. 3 LAVS, art. 23 cpv. 4 OAVS. Rapporti fra l'apprezzamento giusta i criteri giuridici dell'AVS e quello attinente ai criteri dell'imposta per la difesa nazionale."}], "ScrapyJob": "446973/47/2450", "Zeit UTC": "16.05.2025 00:08:25", "Checksum": "aa74bb2ac8169b10a7e1a0df7738c743"}