{"Signatur": "CH_BGE_002", "Spider": "CH_BGE", "Sprache": "de", "Datum": "1978-01-01", "HTML": {"Datei": "CH_BGE/CH_BGE_002_BGE-104-Ia-256_1978.html", "URL": "https://search.bger.ch/ext/eurospider/live/de/php/clir/http/index.php?lang=de&type=highlight_simple_query&page=16&from_date=&to_date=&from_year=1978&to_year=1978&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=159&highlight_docid=atf%3A%2F%2F104-IA-256%3Ade&number_of_ranks=339&azaclir=clir", "Checksum": "4092d2744fe489ef9be04eb195be99db"}, "Scrapedate": "2025-05-16", "Num": ["BGE 104 Ia 256"], "Kopfzeile": [{"Sprachen": ["de"], "Text": "Bundesgericht (BGE) Band Ia 1978 BGE 104 Ia 256"}, {"Sprachen": ["fr"], "Text": "Tribunal f\u00e9d\u00e9ral (ATF) Volume Ia 1978 BGE 104 Ia 256"}, {"Sprachen": ["it"], "Text": "Tribunale federale (DTF) Volume Ia 1978 BGE 104 Ia 256"}], "Meta": [{"Sprachen": ["de"], "Text": "Eidgenossenschaft Bundesgericht (BGE) Band Ia"}, {"Sprachen": ["fr"], "Text": "Conf\u00e9deration Tribunal f\u00e9d\u00e9ral (ATF) Volume Ia"}, {"Sprachen": ["it"], "Text": "Confederazione Tribunale federale (DTF) Volume Ia"}], "Abstract": [{"Sprachen": ["de"], "Text": "Regeste\n<br>Art. 46 Abs. 2 BV. Grunds\u00e4tze \u00fcber die Behandlung der Abz\u00fcge vom Reineinkommen der nat\u00fcrlichen Personen im interkantonalen Doppelbesteuerungsrecht (Erw. 4, Zusammenfassung der Praxis), insbesondere des Abzuges f\u00fcr gemeinn\u00fctzige Zuwendungen (Erw. 5)."}, {"Sprachen": ["fr"], "Text": "Regeste\n<br>Art. 46 al. 2 Cst. Principes applicables, en mati\u00e8re de double imposition intercantonale, aux montants \u00e0 d\u00e9duire du revenu net des personnes physiques (consid. 4, r\u00e9sum\u00e9 de la jurisprudence), notamment aux montants affect\u00e9s \u00e0 des buts d'utilit\u00e9 publique (consid. 5)."}, {"Sprachen": ["it"], "Text": "Regesto\n<br>Art. 46 cpv. 2 Cost. Principi applicabili, in materia di doppia imposizione intercantonale, alle deduzioni dal reddito netto delle persone fisiche (consid. 4, sintesi della giurisprudenza), in particolare alle deduzioni relative ad elargizioni destinate a scopi di utilit\u00e0 pubblica (consid. 5)."}], "ScrapyJob": "446973/47/2450", "Zeit UTC": "16.05.2025 13:00:36", "Checksum": "17a019eeee58498380bd2b1516e3fa0b"}