{"Signatur": "CH_BGE_004", "Spider": "CH_BGE", "Sprache": "de", "Datum": "2021-01-01", "HTML": {"Datei": "CH_BGE/CH_BGE_004_BGE-125-II-177_nodate.html", "URL": "https://www.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=1999&to_year=1999&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=285&highlight_docid=atf%3A%2F%2F125-II-177%3Ade&number_of_ranks=295&azaclir=clir", "Checksum": "99b630ec5f9cbe961a3dbdb3235664cd"}, "Num": ["BGE 125 II 177"], "Kopfzeile": [{"Sprachen": ["de"], "Text": "Bundesgericht (BGE) Band II BGE 125 II 177"}, {"Sprachen": ["fr"], "Text": "Tribunal f\u00e9d\u00e9ral (ATF) Volume II BGE 125 II 177"}, {"Sprachen": ["it"], "Text": "Tribunale federale (DTF) Volume II BGE 125 II 177"}], "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. 56 lit. c DBG; Gesetzesauslegung; Steuerbefreiung von Burgergemeinden. Die Burgergemeinden des Kantons Wallis sind \u00abandere Gebietsk\u00f6rperschaften\u00bb im Sinne von Art. 56 lit. c DBG; sie sind grunds\u00e4tzlich (vgl. Vorbehalte in E. 3c) von der direkten Bundessteuer befreit (E. 2 u. 3)."}, {"Sprachen": ["fr"], "Text": "Regeste\n<br>Art. 56 let. c LIFD; interpr\u00e9tation de la loi; exon\u00e9ration des communes bourgeoisiales. Les communes bourgeoisiales du canton du Valais sont d'\u00bbautres collectivit\u00e9s territoriales\u00bb au sens de l'art. 56 let. c LIFD; en principe (cf. les r\u00e9serves au consid. 3c), elles sont exon\u00e9r\u00e9es de l'imp\u00f4t f\u00e9d\u00e9ral direct (consid. 2 et 3)."}, {"Sprachen": ["it"], "Text": "Regesto\n<br>Art. 56 lett. c LIFD; interpretazione della legge; esenzione fiscale dei Patriziati. I Patriziati del Canton Vallese sono delle \u00abaltre collettivit\u00e0 territoriali\u00bb, ai sensi dell'art. 56 lett. c LIFD; di principio (cfr. le riserve al consid. 3c), essi sono esenti dall'imposta federale diretta (consid. 2 e 3)."}], "ScrapyJob": "446973/47/498", "Zeit UTC": "16.12.2021 16:44:57", "Checksum": "4b2588c1f35db71f8cda9d7952be790a"}