{"Signatur": "CH_BGE_003", "Spider": "CH_BGE", "Sprache": "de", "Datum": "1985-01-01", "HTML": {"Datei": "CH_BGE/CH_BGE_003_BGE-111-Ib-6_1985.html", "URL": "https://search.bger.ch/ext/eurospider/live/de/php/clir/http/index.php?lang=de&type=highlight_simple_query&page=29&from_date=&to_date=&from_year=1985&to_year=1985&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=290&highlight_docid=atf%3A%2F%2F111-IB-6%3Ade&number_of_ranks=357&azaclir=clir", "Checksum": "b13c2672b423dab91b99883031888fe6"}, "Scrapedate": "2025-06-15", "Num": ["BGE 111 Ib 6"], "Kopfzeile": [{"Sprachen": ["de"], "Text": "Bundesgericht (BGE) Band Ib 1985 BGE 111 Ib 6"}, {"Sprachen": ["fr"], "Text": "Tribunal f\u00e9d\u00e9ral (ATF) Volume Ib 1985 BGE 111 Ib 6"}, {"Sprachen": ["it"], "Text": "Tribunale federale (DTF) Volume Ib 1985 BGE 111 Ib 6"}], "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>Steuerbefreiung des Bundes nach der Revision von Art. 10 Abs. 1 GarG. Wie schon unter dem alten Recht ist der Bund von der Grundst\u00fcckgewinnsteuer befreit. Neu ist die Befreiung von der Hand\u00e4nderungssteuer.."}, {"Sprachen": ["fr"], "Text": "Regeste\n<br>Exemption d'imp\u00f4t de la Conf\u00e9d\u00e9ration apr\u00e8s la r\u00e9vision de l'art. 10 al. 1 LGar. Comme sous l'ancien droit, la Conf\u00e9d\u00e9ration est exon\u00e9r\u00e9e de l'imp\u00f4t sur le gain immobilier. En revanche, l'exemption de l'imp\u00f4t sur le transfert immobilier (droit de mutation) est nouvelle."}, {"Sprachen": ["it"], "Text": "Regesto\n<br>Esenzione fiscale della Confederazione dopo la revisione dell'art. 10 cpv. 1 LGar. Come sotto l'imperio del diritto previgente, la Confederazione \u00e8 esonerata dall'imposta sul maggior valore immobiliare. Nuova \u00e8, per converso, la sua esenzione dall'imposta sui trasferimenti immobiliari."}], "ScrapyJob": "446973/47/2482", "Zeit UTC": "15.06.2025 22:39:34", "Checksum": "faa5f2cb55ff05fe7238278e5653e75d"}