{"Signatur": "CH_BGE_003", "Spider": "CH_BGE", "Sprache": "de", "Datum": "2021-01-01", "HTML": {"Datei": "CH_BGE/CH_BGE_003_BGE-99-Ib-371_nodate.html", "URL": "https://www.bger.ch/ext/eurospider/live/de/php/clir/http/index.php?lang=de&type=highlight_simple_query&page=27&from_date=&to_date=&from_year=1973&to_year=1973&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=267&highlight_docid=atf%3A%2F%2F99-IB-371%3Ade&number_of_ranks=359&azaclir=clir", "Checksum": "ec67734e81c0eeb43e6ecd3e5868e9f0"}, "Num": ["BGE 99 Ib 371"], "Kopfzeile": [{"Sprachen": ["de"], "Text": "Bundesgericht (BGE) Band Ib BGE 99 Ib 371"}, {"Sprachen": ["fr"], "Text": "Tribunal f\u00e9d\u00e9ral (ATF) Volume Ib BGE 99 Ib 371"}, {"Sprachen": ["it"], "Text": "Tribunale federale (DTF) Volume Ib BGE 99 Ib 371"}], "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>Wehrsteuer: Merkmale der Steuerumgehung. Besteuerung einer Genossenschaft f\u00fcr verdecktes Eigenkapital (Darlehen der Mitglieder) und darauf entfallende Zinsen."}, {"Sprachen": ["fr"], "Text": "Regeste\n<br>Imp\u00f4t pour la d\u00e9fense nationale: \u00e9l\u00e9ments caract\u00e9ristiques de l'\u00e9vasion fiscale. Imposition d'une soci\u00e9t\u00e9 coop\u00e9rative sur son capital propre dissimul\u00e9 (pr\u00eats des membres) et sur les int\u00e9r\u00eats y aff\u00e9rents."}, {"Sprachen": ["it"], "Text": "Regesto\n<br>Imposta per la difesa nazionale: elementi caratteristici dell'evasione fiscale. Imponibilit\u00e0 del capitale proprio dissimulato (mutui dei soci), e dei relativi interessi, di una societ\u00e0 cooperativa."}], "ScrapyJob": "446973/47/498", "Zeit UTC": "16.12.2021 22:49:05", "Checksum": "54a237640c9902dfc99476d0cac740b9"}