{"Signatur": "CH_BGE_004", "Spider": "CH_BGE", "Sprache": "de", "Datum": "2021-01-01", "HTML": {"Datei": "CH_BGE/CH_BGE_004_BGE-126-II-514_nodate.html", "URL": "https://www.bger.ch/ext/eurospider/live/de/php/clir/http/index.php?lang=de&type=highlight_simple_query&page=6&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=57&highlight_docid=atf%3A%2F%2F126-II-514%3Ade&number_of_ranks=311&azaclir=clir", "Checksum": "75611b9a44c287074b8920315e78f388"}, "Num": ["BGE 126 II 514"], "Kopfzeile": [{"Sprachen": ["de"], "Text": "Bundesgericht (BGE) Band II BGE 126 II 514"}, {"Sprachen": ["fr"], "Text": "Tribunal f\u00e9d\u00e9ral (ATF) Volume II BGE 126 II 514"}, {"Sprachen": ["it"], "Text": "Tribunale federale (DTF) Volume II BGE 126 II 514"}], "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. 106 Abs. 1 OG, Art. 146 DBG; Art. 5 Abs. 1 lit. b und Art. 25 VwVG; Beschwerdefrist; Feststellungsverf\u00fcgung bei der direkten Bundessteuer. Beginn der Beschwerdefrist f\u00fcr die Eidgen\u00f6ssische Steuerverwaltung (E. 1b). Feststellungsverf\u00fcgung \u00fcber die Steuerfolgen eines erst in Aussicht genommenen Sachverhalts im Bereich der direkten Bundessteuer (E. 3)."}, {"Sprachen": ["fr"], "Text": "Regeste\n<br>Art. 106 al. 1 OJ, art. 146 LIFD; art. 5 al. 1 let. b et art. 25 PA; d\u00e9lai de recours; d\u00e9cision en constatation en mati\u00e8re d'imp\u00f4t f\u00e9d\u00e9ral direct. Point de d\u00e9part du d\u00e9lai de recours pour l'Administration f\u00e9d\u00e9rale des contributions (consid. 1b). D\u00e9cision en constatation portant sur les cons\u00e9quences fiscales d'un \u00e9tat de fait encore hypoth\u00e9tique en mati\u00e8re d'imp\u00f4t f\u00e9d\u00e9ral direct (consid. 3)."}, {"Sprachen": ["it"], "Text": "Regesto\n<br>Art. 106 cpv. 1 OG, art. 146 LIFD, art. 5 cpv. 1 lett. b e art. 25 PA; termine di ricorso; decisione di accertamento in materia d'imposta federale diretta. Inizio del termine di ricorso per l'Amministrazione federale delle contribuzioni (consid. 1b). Decisione di accertamento sulle conseguenze fiscali di una fattispecie ancora ipotetica in materia d'imposta federale diretta (consid. 3)."}], "ScrapyJob": "446973/47/498", "Zeit UTC": "16.12.2021 11:27:20", "Checksum": "897784e7d739b72055b54c8074e261b9"}