{"Signatur": "CH_BGE_004", "Spider": "CH_BGE", "Sprache": "de", "Datum": "2000-01-01", "HTML": {"Datei": "CH_BGE/CH_BGE_004_BGE-126-II-49_2000.html", "URL": "https://search.bger.ch/ext/eurospider/live/de/php/clir/http/index.php?lang=de&type=highlight_simple_query&page=29&from_date=&to_date=&from_year=2000&to_year=2000&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=289&highlight_docid=atf%3A%2F%2F126-II-49%3Ade&number_of_ranks=311&azaclir=clir", "Checksum": "84ed7ef9dd1faf575ace0e47faed5683"}, "Scrapedate": "2025-05-16", "Num": ["BGE 126 II 49"], "Kopfzeile": [{"Sprachen": ["de"], "Text": "Bundesgericht (BGE) Band II 2000 BGE 126 II 49"}, {"Sprachen": ["fr"], "Text": "Tribunal f\u00e9d\u00e9ral (ATF) Volume II 2000 BGE 126 II 49"}, {"Sprachen": ["it"], "Text": "Tribunale federale (DTF) Volume II 2000 BGE 126 II 49"}], "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"}], "Abstract": [{"Sprachen": ["de"], "Text": "Regeste\n<br>Art. 17 VStG (Verj\u00e4hrung). Die Verrechnungssteuer unterliegt keiner absoluten Verj\u00e4hrung (E. 2)."}, {"Sprachen": ["fr"], "Text": "Regeste\n<br>Art. 17 LIA: prescription. L'imp\u00f4t anticip\u00e9 n'est soumis \u00e0 aucune prescription absolue (consid. 2)."}, {"Sprachen": ["it"], "Text": "Regesto\n<br>Art. 17 LIP: prescrizione. L'imposta preventiva non \u00e8 soggetta a prescrizione assoluta (consid. 2)."}], "ScrapyJob": "446973/47/2450", "Zeit UTC": "16.05.2025 06:00:45", "Checksum": "11b632ff623269a5fb150d454435153f"}