{"Signatur": "CH_BGE_001", "Spider": "CH_BGE", "Sprache": "de", "Datum": "2021-01-01", "HTML": {"Datei": "CH_BGE/CH_BGE_001_BGE-130-I-96_nodate.html", "URL": "https://www.bger.ch/ext/eurospider/live/de/php/clir/http/index.php?lang=de&type=highlight_simple_query&page=1&from_date=&to_date=&from_year=2003&to_year=2003&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=8&highlight_docid=atf%3A%2F%2F130-I-96%3Ade&number_of_ranks=300&azaclir=clir", "Checksum": "bacf467d195ecd7c64e4fe185ac435d1"}, "Num": ["BGE 130 I 96"], "Kopfzeile": [{"Sprachen": ["de"], "Text": "Bundesgericht (BGE) Band I BGE 130 I 96"}, {"Sprachen": ["fr"], "Text": "Tribunal f\u00e9d\u00e9ral (ATF) Volume I BGE 130 I 96"}, {"Sprachen": ["it"], "Text": "Tribunale federale (DTF) Volume Ia BGE 130 I 96"}], "Meta": [{"Sprachen": ["de"], "Text": "Eidgenossenschaft Bundesgericht (BGE) Band I"}, {"Sprachen": ["fr"], "Text": "Conf\u00e9deration Tribunal f\u00e9d\u00e9ral (ATF) Volume I"}, {"Sprachen": ["it"], "Text": "Confederazione Tribunale federale (DTF) Volume Ia"}], "Abstract": [{"Sprachen": ["de"], "Text": "Regeste\n<br>Art. 49 Abs. 1 BV; Art. 21 Abs. 1 SBBG; Art. 6 Abs. 1 aSBBG; Art. 10 Abs. 1 GarG; Art. 62d RVOG; Befreiung der Schweizerischen Bundesbahnen AG (SBB AG) von den kantonalen Steuern. Zul\u00e4ssigkeit der Besteuerung der SBB AG f\u00fcr Liegenschaften, die keine notwendige Beziehung zum Betrieb des Unternehmens haben. Unmassgeblichkeit der zu Art. 6 Abs. 1 aSBBG und Art. 10 Abs. 1 GarG entwickelten Rechtsprechung (vgl. BGE 103 Ib 257; BGE 111 Ib 6) bei Anwendung von Art. 21 Abs. 1 SBBG (E. 2 und 3)."}, {"Sprachen": ["fr"], "Text": "Regeste\n<br>Art. 49 al. 1 Cst.; art. 21 al. 1 LCFF; art. 6 al. 1 aLCFF; art. 10 al. 1 LGar; art. 62d LOGA; exon\u00e9ration des Chemins de fer f\u00e9d\u00e9raux SA (CFF SA) en mati\u00e8re d'imp\u00f4ts cantonaux. Les CFF SA peuvent \u00eatre impos\u00e9s sur les immeubles qui ne sont pas n\u00e9cessaires \u00e0 l'exploitation. La jurisprudence concernant les art. 6 al. 1 aLCFF et 10 al. 1 LGar (cf. ATF 103 Ib 257; ATF 111 Ib 6) n'est pas pertinente pour appliquer l'art. 21 al. 1 LCFF (consid. 2 et 3)."}, {"Sprachen": ["it"], "Text": "Regesto\n<br>Art. 49 cpv. 1 Cost.; art. 21 cpv. 1 LFFS; art. 6 cpv. 1 vLFFS; art. 10 cpv. 1 LGar; art. 62d LOGA; esenzione delle Ferrovie federali svizzere SA (FFS SA) dalle imposte cantonali. Ammissibilit\u00e0 dell'imposizione delle FFS SA per immobili che non hanno alcun nesso necessario con l'esercizio dell'impresa. Irrilevanza della prassi sviluppata in merito agli art. 6 cpv. 1 vLFFS e 10 cpv. 1 LGar (cfr. DTF 103 Ib 257; DTF 111 Ib 6) per l'applicazione dell'art. 21 cpv. 1 LFFS (consid. 2 e 3)."}], "ScrapyJob": "446973/47/498", "Zeit UTC": "16.12.2021 07:51:35", "Checksum": "835f758047ce92af3bd24a5e2ba3898f"}