{"Signatur": "CH_BGE_003", "Spider": "CH_BGE", "Sprache": "it", "Datum": "1973-01-01", "HTML": {"Datei": "CH_BGE/CH_BGE_003_BGE-99-Ib-367_1973.html", "URL": "https://search.bger.ch/ext/eurospider/live/de/php/clir/http/index.php?lang=de&type=highlight_simple_query&page=22&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=214&highlight_docid=atf%3A%2F%2F99-IB-367%3Ade&number_of_ranks=359&azaclir=clir", "Checksum": "64f8abc048146b0651b4bcea46522a07"}, "Scrapedate": "2025-05-15", "Num": ["BGE 99 Ib 367"], "Kopfzeile": [{"Sprachen": ["de"], "Text": "Bundesgericht (BGE) Band Ib 1973 BGE 99 Ib 367"}, {"Sprachen": ["fr"], "Text": "Tribunal f\u00e9d\u00e9ral (ATF) Volume Ib 1973 BGE 99 Ib 367"}, {"Sprachen": ["it"], "Text": "Tribunale federale (DTF) Volume Ib 1973 BGE 99 Ib 367"}], "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. 49 WStB. Eine AG, die in der Bilanz Immobilien in vorsichtiger Weise aufgewertet hat, kann diese Buchung f\u00fcr die Besteuerung nicht unter Berufung auf Art. 665/666 OR r\u00fcckg\u00e4ngig machen."}, {"Sprachen": ["fr"], "Text": "Regeste\n<br>Art. 49 AIN. Une soci\u00e9t\u00e9 anonyme qui a proc\u00e9d\u00e9, dans des limites prudentes, \u00e0 une r\u00e9\u00e9valuation de ses actifs immobiliers ne peut pr\u00e9tendre revenir sur ces dispositions pour ce qui concerne son imposition, en invoquant les art. 665 et 666 CO."}, {"Sprachen": ["it"], "Text": "Regesto\n<br>Art. 49 DIN. Una SA che abbia rivalutato a bilancio dei valori fondiari entro limiti prudenziali non pu\u00f2 pretendere di revocare tale disposizione agli effetti dell'imposta, invocando gli art. 665/666 CO."}], "ScrapyJob": "446973/47/2450", "Zeit UTC": "15.05.2025 22:45:10", "Checksum": "ba09dd93577476ad3cea4e3b234697aa"}