{"Signatur": "CH_BGE_007", "Spider": "CH_BGE", "Sprache": "fr", "Datum": "1973-01-01", "HTML": {"Datei": "CH_BGE/CH_BGE_007_BGE-99-V-81_1973.html", "URL": "https://search.bger.ch/ext/eurospider/live/de/php/clir/http/index.php?lang=de&type=highlight_simple_query&page=12&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=120&highlight_docid=atf%3A%2F%2F99-V-81%3Ade&number_of_ranks=359&azaclir=clir", "Checksum": "7765327973c946d380c5fbdcfed864fe"}, "Scrapedate": "2025-05-15", "Num": ["BGE 99 V 81"], "Kopfzeile": [{"Sprachen": ["de"], "Text": "Bundesgericht (BGE) Band V 1973 BGE 99 V 81"}, {"Sprachen": ["fr"], "Text": "Tribunal f\u00e9d\u00e9ral (ATF) Volume V 1973 BGE 99 V 81"}, {"Sprachen": ["it"], "Text": "Tribunale federale (DTF) Volume V 1973 BGE 99 V 81"}], "Meta": [{"Sprachen": ["de"], "Text": "Eidgenossenschaft Bundesgericht (BGE) Band V"}, {"Sprachen": ["fr"], "Text": "Conf\u00e9deration Tribunal f\u00e9d\u00e9ral (ATF) Volume V"}, {"Sprachen": ["it"], "Text": "Confederazione Tribunale federale (DTF) Volume V"}], "Abstract": [{"Sprachen": ["de"], "Text": "Regeste\n<br>Beim Gesch\u00e4ftsverkauf realisierter \"Goodwill\" geh\u00f6rt zu dem f\u00fcr die Beitragspflicht des Verk\u00e4ufers massgebenden Einkommen (Art. 9 AHVG), gilt aber nicht als im Betrieb investiertes Eigenkapital (Art. 18 AHVV) des K\u00e4ufers."}, {"Sprachen": ["fr"], "Text": "Regeste\n<br>Le \"goodwill\" r\u00e9alis\u00e9 par le vendeur d'une exploitation constitue un \u00e9l\u00e9ment de revenu soumis \u00e0 cotisations (art. 9 LAVS), mais n'est pas consid\u00e9r\u00e9 comme capital propre investi dans l'exploitation (art. 18 RAVS) de l'acqu\u00e9reur."}, {"Sprachen": ["it"], "Text": "Regesto\n<br>Il valore d'avviamento realizzato dal venditore di un'azienda costituisce reddito imponibile giusta l'art. 9 LAVS, ma non \u00e8 considerato capitale proprio investito nell'azienda (art. 18 OAVS) dal compratore."}], "ScrapyJob": "446973/47/2450", "Zeit UTC": "15.05.2025 22:33:39", "Checksum": "c3eb0342baf7b24cce8fabd1487722be"}