{"Signatur": "CH_BGE_001", "Spider": "CH_BGE", "Sprache": "de", "Datum": "2008-06-17", "HTML": {"Datei": "CH_BGE/CH_BGE_001_BGE-134-I-303_2008-06-17.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=2008&to_year=2008&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%2F134-I-303%3Ade&number_of_ranks=277&azaclir=clir", "Checksum": "d732c705c783cbc183fb7d634163f2bf"}, "Scrapedate": "2025-06-16", "Num": ["BGE 134 I 303", "2C_537/2007"], "Kopfzeile": [{"Sprachen": ["de"], "Text": "Bundesgericht (BGE) Band I 17.06.2008 BGE 134 I 303 (2C_537/2007)"}, {"Sprachen": ["fr"], "Text": "Tribunal f\u00e9d\u00e9ral (ATF) Volume I 17.06.2008 BGE 134 I 303 (2C_537/2007)"}, {"Sprachen": ["it"], "Text": "Tribunale federale (DTF) Volume Ia 17.06.2008 BGE 134 I 303 (2C_537/2007)"}], "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"}, {"Sprachen": ["de", "fr", "it"], "Text": "II. \u00f6ffentlich-rechtlichen Abteilung"}], "Abstract": [{"Sprachen": ["de"], "Text": "Regeste\n<br>Art. 127 Abs. 3 BV; Art. 21 Abs. 1 lit. b StHG; Art. 89 Abs. 2 lit. d BGG i.V.m. Art. 73 Abs. 1 und Abs. 2 StHG; interkantonale Doppelbesteuerung; Franchisevertrag; Tankstellen als Betriebsst\u00e4tten? Legitimation der kantonalen Steuerverwaltung zur Erhebung von Doppelbesteuerungsbeschwerden (E. 1). Besteuerung von Tankstellen im interkantonalen Verh\u00e4ltnis (E. 2-4)."}, {"Sprachen": ["fr"], "Text": "Regeste\n<br>Art. 127 al. 3 Cst.; art. 21 al. 1 let. b LHID; art. 89 al. 2 let. d LTF en relation avec l'art. 73 al. 1 et 2 LHID; double imposition intercantonale; contrat de franchise; stations d'essence en tant qu'\u00e9tablissements stables? Qualit\u00e9 de l'administration fiscale cantonale pour recourir en mati\u00e8re de double imposition (consid. 1). Imposition des stations d'essence dans les rapports intercantonaux (consid. 2-4)."}, {"Sprachen": ["it"], "Text": "Regesto\n<br>Art. 127 cpv. 3 Cost.; art. 21 cpv. 1 lett. b LAID; art. 89 cpv. 2 lett. d LTF in relazione con l'art. 73 cpv. 1 e cpv. 2 LAID; doppia imposizione intercantonale; contratto di franchising; stazione di servizio quale stabilimento d'impresa? Legittimazione dell'amministrazione fiscale cantonale ad interporre ricorsi in materia di doppia imposizione (consid. 1). Imposizione delle stazioni di servizio nei rapporti intercantonali (consid. 2-4)."}], "ScrapyJob": "446973/47/2482", "Zeit UTC": "16.06.2025 05:03:48", "Checksum": "ab2f087973ebb782ca2f304b4169e1e0"}