{"Signatur": "CH_BGE_003", "Spider": "CH_BGE", "Sprache": "de", "Datum": "2021-01-01", "HTML": {"Datei": "CH_BGE/CH_BGE_003_BGE-107-Ib-309_nodate.html", "URL": "https://www.bger.ch/ext/eurospider/live/de/php/clir/http/index.php?lang=de&type=highlight_simple_query&page=13&from_date=&to_date=&from_year=1981&to_year=1981&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=127&highlight_docid=atf%3A%2F%2F107-IB-309%3Ade&number_of_ranks=370&azaclir=clir", "Checksum": "9014095f26fd679b63564ffd425c4689"}, "Num": ["BGE 107 Ib 309"], "Kopfzeile": [{"Sprachen": ["de"], "Text": "Bundesgericht (BGE) Band Ib BGE 107 Ib 309"}, {"Sprachen": ["fr"], "Text": "Tribunal f\u00e9d\u00e9ral (ATF) Volume Ib BGE 107 Ib 309"}, {"Sprachen": ["it"], "Text": "Tribunale federale (DTF) Volume Ib BGE 107 Ib 309"}], "Meta": [{"Sprachen": ["de"], "Text": "Eidgenossenschaft Bundesgericht (BGE) Band Ib"}, {"Sprachen": ["fr"], "Text": "Conf\u00e9deration Tribunal f\u00e9d\u00e9ral (ATF) Volume Ib"}, {"Sprachen": ["it"], "Text": "Confederazione Tribunale federale (DTF) Volume Ib"}], "Abstract": [{"Sprachen": ["de"], "Text": "Regeste\n<br>Art. 59 WStB; Holdingabzug. Die Beteiligung an einer liechtensteinischen Anstalt mit ungeteiltem Kapital kann nicht als Beteiligung anerkannt werden, f\u00fcr deren Ertr\u00e4ge der Holdingabzug nach Art. 59 WStB gew\u00e4hrt wird."}, {"Sprachen": ["fr"], "Text": "Regeste\n<br>Art. 59 AIN; r\u00e9duction holding. La participation \u00e0 un \u00e9tablissement liechtensteinois au capital non divis\u00e9 ne saurait justifier l'octroi d'une r\u00e9duction holding au sens de l'art. 59 AIN."}, {"Sprachen": ["it"], "Text": "Regesto\n<br>Art. 59 DIN; riduzione per partecipazione con effetti determinanti. La partecipazione ad una \"Anstalt\" del Liechtenstein non pu\u00f2 essere considerata quale partecipazione al cui reddito sia applicabile la riduzione prevista dall'art. 59 DIN."}], "ScrapyJob": "446973/47/498", "Zeit UTC": "16.12.2021 00:32:25", "Checksum": "b623fd756a110eeef8e718a6804e90f7"}