{"Signatur": "CH_BGE_002", "Spider": "CH_BGE", "Sprache": "de", "Datum": "1992-01-01", "HTML": {"Datei": "CH_BGE/CH_BGE_002_BGE-118-Ia-41_1992.html", "URL": "https://search.bger.ch/ext/eurospider/live/de/php/clir/http/index.php?lang=de&type=highlight_simple_query&page=31&from_date=&to_date=&from_year=1992&to_year=1992&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=302&highlight_docid=atf%3A%2F%2F118-IA-41%3Ade&number_of_ranks=372&azaclir=clir", "Checksum": "c4438aa6221f4774493302bdf80365a2"}, "Scrapedate": "2025-06-16", "Num": ["BGE 118 Ia 41"], "Kopfzeile": [{"Sprachen": ["de"], "Text": "Bundesgericht (BGE) Band Ia 1992 BGE 118 Ia 41"}, {"Sprachen": ["fr"], "Text": "Tribunal f\u00e9d\u00e9ral (ATF) Volume Ia 1992 BGE 118 Ia 41"}, {"Sprachen": ["it"], "Text": "Tribunale federale (DTF) Volume Ia 1992 BGE 118 Ia 41"}], "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. 46 Abs. 2 BV; Doppelbesteuerung; unverteilte Erbschaft. 1. Besteuerung des beweglichen und des unbeweglichen Verm\u00f6gens (E. 3). 2. Besteuerung der Erbanspr\u00fcche bei streitiger Erbfolge oder umstrittenen Erbquoten (E. 4-5). 3. Bedeutung von Teilungsvorschriften des Erblassers f\u00fcr die Besteuerung (E. 6)."}, {"Sprachen": ["fr"], "Text": "Regeste\n<br>Art. 46 al. 2 Cst.; double imposition; succession non partag\u00e9e. 1. Imposition de la fortune mobili\u00e8re et immobili\u00e8re (consid. 3). 2. Imposition des pr\u00e9tentions successorales lorsque la succession ou les quotes-parts d'h\u00e9ritage sont contest\u00e9es (consid. 4-5). 3. Signification des dispositions de partage du de cujus pour l'imposition (consid. 6)."}, {"Sprachen": ["it"], "Text": "Regesto\n<br>Art. 46 cpv. 2 Cost.; doppia imposizione; eredit\u00e0 indivisa. 1. Imposizione del patrimonio mobiliare e immobiliare (consid. 3). 2. Imposizione delle pretese successorie quando la successione o le quote di eredit\u00e0 sono contestate (consid. 4-5). 3. Portata delle disposizioni del defunto sulla divisione in materia di tassazione (consid. 6)."}], "ScrapyJob": "446973/47/2482", "Zeit UTC": "16.06.2025 00:41:28", "Checksum": "2a8891952a3eee45e89377c03438555f"}