{"Signatur": "CH_BGE_003", "Spider": "CH_BGE", "Sprache": "fr", "Datum": "2021-01-01", "HTML": {"Datei": "CH_BGE/CH_BGE_003_BGE-102-Ib-166_nodate.html", "URL": "https://www.bger.ch/ext/eurospider/live/de/php/clir/http/index.php?lang=de&type=highlight_simple_query&page=26&from_date=&to_date=&from_year=1976&to_year=1976&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=258&highlight_docid=atf%3A%2F%2F102-IB-166%3Ade&number_of_ranks=354&azaclir=clir", "Checksum": "db256b0aff9760446453de277668e44f"}, "Num": ["BGE 102 Ib 166"], "Kopfzeile": [{"Sprachen": ["de"], "Text": "Bundesgericht (BGE) Band Ib BGE 102 Ib 166"}, {"Sprachen": ["fr"], "Text": "Tribunal f\u00e9d\u00e9ral (ATF) Volume Ib BGE 102 Ib 166"}, {"Sprachen": ["it"], "Text": "Tribunale federale (DTF) Volume Ib BGE 102 Ib 166"}], "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. 4 Abs. 1 lit. b VStG und 20 Abs. 1 VStV. Geldwerte Leistungen einer Immobiliengesellschaft an ihre Aktion\u00e4re. Vermietung einer ihr geh\u00f6renden Liegenschaft zu einem Vorzugspreis."}, {"Sprachen": ["fr"], "Text": "Regeste\n<br>Art. 4 al. 1 lettre b LIA et 20 al. 1 OIA Prestations appr\u00e9ciables en argent faites par une soci\u00e9t\u00e9 immobili\u00e8re \u00e0 ses actionnaires-locataires, en mettant \u00e0 disposition de ceux-ci, \u00e0 un prix de faveur, l'immeuble dont elle est propri\u00e9taire."}, {"Sprachen": ["it"], "Text": "Regesto\n<br>Art. 4 cpv. 1 lett. b della LF sull'imposta preventiva, del 13 ottobre 1965, e art. 20 cpv. 1 della relativa ordinanza d'esecuzione, del 19 dicembre 1966. Prestazioni valutabili in denaro corrisposte da una societ\u00e0 immobiliare ai suoi azionisti mettendo a disposizione di costoro, a un prezzo di favore, l'immobile di cui essa \u00e8 proprietaria."}], "ScrapyJob": "446973/47/498", "Zeit UTC": "16.12.2021 21:12:20", "Checksum": "a41cad7bf095c5c559ec71bee5459dfb"}