{"Signatur": "CH_BGE_002", "Spider": "CH_BGE", "Sprache": "de", "Datum": "2021-01-01", "HTML": {"Datei": "CH_BGE/CH_BGE_002_BGE-104-Ia-22_nodate.html", "URL": "https://www.bger.ch/ext/eurospider/live/de/php/clir/http/index.php?lang=de&type=highlight_simple_query&page=28&from_date=&to_date=&from_year=1978&to_year=1978&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=271&highlight_docid=atf%3A%2F%2F104-IA-22%3Ade&number_of_ranks=339&azaclir=clir", "Checksum": "a65f75d87d0c4e4cfdbd833e68ea25ec"}, "Num": ["BGE 104 Ia 22"], "Kopfzeile": [{"Sprachen": ["de"], "Text": "Bundesgericht (BGE) Band Ia BGE 104 Ia 22"}, {"Sprachen": ["fr"], "Text": "Tribunal f\u00e9d\u00e9ral (ATF) Volume Ia BGE 104 Ia 22"}, {"Sprachen": ["it"], "Text": "Tribunale federale (DTF) Volume Ia BGE 104 Ia 22"}], "Meta": [{"Sprachen": ["de"], "Text": "Eidgenossenschaft Bundesgericht (BGE) Band Ia"}, {"Sprachen": ["fr"], "Text": "Conf\u00e9deration Tribunal f\u00e9d\u00e9ral (ATF) Volume Ia"}, {"Sprachen": ["it"], "Text": "Confederazione Tribunale federale (DTF) Volume Ia"}], "Abstract": [{"Sprachen": ["de"], "Text": "Regeste\n<br>Art. 4 BV; Grundst\u00fcckgewinnsteuer. Angebliche, vom Bauherrn selber erbrachte generalunternehmerische Leistungen sind nur dann als wertvermehrende Aufwendungen anzurechnen, wenn sie soweit m\u00f6glich nachgewiesen werden (Erg\u00e4nzung der Rechtsprechung)."}, {"Sprachen": ["fr"], "Text": "Regeste\n<br>Art. 4 Cst.; imp\u00f4t sur les gains immobiliers. Les pr\u00e9tendues prestations d'entreprise g\u00e9n\u00e9rale faites par le ma\u00eetre de l'oeuvre ne sont \u00e0 consid\u00e9rer comme augmentation de la valeur immobili\u00e8re que si elles sont, autant qu'il est possible, prouv\u00e9es (compl\u00e9ment de jurisprudence)."}, {"Sprachen": ["it"], "Text": "Regesto\n<br>Art. 4 Cost.; imposta sul maggior valore immobiliare. Pretese prestazioni d'imprenditore generale effettuate dal committente vanno considerate quali spese destinate all'aumento del valore immobiliare solo nella misura in cui siano, per quanto possibile, provate (complemento della giurisprudenza)."}], "ScrapyJob": "446973/47/498", "Zeit UTC": "16.12.2021 20:44:35", "Checksum": "91a2c9f4bf0cb58b79781fb599c63534"}