{"Signatur": "CH_BGE_003", "Spider": "CH_BGE", "Sprache": "de", "Datum": "1976-01-01", "HTML": {"Datei": "CH_BGE/CH_BGE_003_BGE-102-Ib-365_1976.html", "URL": "https://search.bger.ch/ext/eurospider/live/de/php/clir/http/index.php?lang=de&type=highlight_simple_query&page=3&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=30&highlight_docid=atf%3A%2F%2F102-IB-365%3Ade&number_of_ranks=354&azaclir=clir", "Checksum": "9b751c9cf795d3aa6cd06e070632ade7"}, "Scrapedate": "2025-05-15", "Num": ["BGE 102 Ib 365"], "Kopfzeile": [{"Sprachen": ["de"], "Text": "Bundesgericht (BGE) Band Ib 1976 BGE 102 Ib 365"}, {"Sprachen": ["fr"], "Text": "Tribunal f\u00e9d\u00e9ral (ATF) Volume Ib 1976 BGE 102 Ib 365"}, {"Sprachen": ["it"], "Text": "Tribunale federale (DTF) Volume Ib 1976 BGE 102 Ib 365"}], "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>Festsetzung umgangener Abgaben im Strafprotokoll; Verwaltungsverfahren: - Verh\u00e4ltnis zwischen Veranlagungsverfahren und Strafverfahren. - Rechtskraft der Veranlagung. - Formelle Anforderungen an die Verwaltungsbeschwerde und Verbesserungsverfahren (Art. 52 VwVG)."}, {"Sprachen": ["fr"], "Text": "Regeste\n<br>D\u00e9termination, dans le proc\u00e8s-verbal de l'enqu\u00eate p\u00e9nale, des contributions soustraites; proc\u00e9dure administrative. - Rapport entre la proc\u00e9dure de taxation et la proc\u00e9dure p\u00e9nale. - Entr\u00e9e en force de la taxation. - Exigences formelles quant au recours administratif et \u00e0 la proc\u00e9dure tendant \u00e0 r\u00e9gulariser un recours (art. 52 PA)."}, {"Sprachen": ["it"], "Text": "Regesto\n<br>Determinazione, nel processo verbale di contravvenzione, dei tributi elusi; procedura amministrativa. - Relazione tra la procedura di tassazione e la procedura penale. - Autorit\u00e0 di cosa giudicata acquistata dalla tassazione. - Requisiti formali del ricorso amministrativo e della procedura diretta a regolarizzare un ricorso (art. 52 PA)."}], "ScrapyJob": "446973/47/2450", "Zeit UTC": "15.05.2025 23:22:45", "Checksum": "313ff82af267adc2cb3253e6670d23c8"}