{"Signatur": "CH_BGE_004", "Spider": "CH_BGE", "Sprache": "de", "Datum": "2010-11-22", "HTML": {"Datei": "CH_BGE/CH_BGE_004_BGE-137-II-17_2010-11-22.html", "URL": "https://search.bger.ch/ext/eurospider/live/de/php/clir/http/index.php?lang=de&type=highlight_simple_query&page=4&from_date=&to_date=&from_year=2010&to_year=2010&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=31&highlight_docid=atf%3A%2F%2F137-II-17%3Ade&number_of_ranks=254&azaclir=clir", "Checksum": "355ea4a8c55ead78e6af4bb15499264e"}, "Scrapedate": "2025-06-16", "Num": ["BGE 137 II 17", "2C_334/2010"], "Kopfzeile": [{"Sprachen": ["de"], "Text": "Bundesgericht (BGE) Band II 22.11.2010 BGE 137 II 17 (2C_334/2010)"}, {"Sprachen": ["fr"], "Text": "Tribunal f\u00e9d\u00e9ral (ATF) Volume II 22.11.2010 BGE 137 II 17 (2C_334/2010)"}, {"Sprachen": ["it"], "Text": "Tribunale federale (DTF) Volume II 22.11.2010 BGE 137 II 17 (2C_334/2010)"}], "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": "II. \u00f6ffentlich-rechtlichen Abteilung"}], "Abstract": [{"Sprachen": ["de"], "Text": "Regeste\n<br>Art. 40 Abs. 1 MWSTV; Art. 149a Abs. 1 SchKG; Mehrwertsteuer; Verj\u00e4hrung der im Verlustschein verurkundeten Forderung (MWST 1995/96). Anwendbares Recht (E. 1). In Bezug auf Mehrwertsteuerforderungen, f\u00fcr welche ein Verlustschein ausgestellt wurde, gilt die zwanzigj\u00e4hrige Verj\u00e4hrungsfrist von Art. 149a Abs. 1 SchKG und nicht die f\u00fcnfj\u00e4hrige von Art. 40 Abs. 1 MWSTV (E. 2)."}, {"Sprachen": ["fr"], "Text": "Regeste\n<br>Art. 40 al. 1 OTVA; art. 149a al. 1 LP; taxe sur la valeur ajout\u00e9e; prescription de la cr\u00e9ance constat\u00e9e par un acte de d\u00e9faut de biens (TVA 1995/96). Droit applicable (consid. 1). Par rapport aux cr\u00e9ances r\u00e9sultant de la taxe sur la valeur ajout\u00e9e pour lesquelles un acte de d\u00e9faut de biens a \u00e9t\u00e9 d\u00e9livr\u00e9, c'est le d\u00e9lai de prescription de vingt ans pr\u00e9vu \u00e0 l'art. 149a al. 1 LP qui s'applique, et non pas celui de cinq ans pr\u00e9vu \u00e0 l'art. 40 al. 1 OTVA (consid. 2)."}, {"Sprachen": ["it"], "Text": "Regesto\n<br>Art. 40 cpv. 1 OIVA; art. 149a cpv. 1 LEF; imposta sul valore aggiunto; prescrizione di un credito constatato in un attestato di carenza di beni (IVA 1995/96). Diritto applicabile (consid. 1). In relazione a crediti d'imposta sul valore aggiunto, per i quali \u00e8 stato rilasciato un attestato di carenza di beni, vale il termine di prescrizione di vent'anni previsto dall'art. 149a cpv. 1 LEF e non quello di cinque anni previsto dall'art. 40 cpv. 1 OIVA (consid. 2)."}], "ScrapyJob": "446973/47/2482", "Zeit UTC": "16.06.2025 03:53:59", "Checksum": "df33d4856b492b92ee7ba663997c0a16"}