{"Signatur": "CH_BGE_002", "Spider": "CH_BGE", "Sprache": "it", "Datum": "1975-01-01", "HTML": {"Datei": "CH_BGE/CH_BGE_002_BGE-101-Ia-19_1975.html", "URL": "https://search.bger.ch/ext/eurospider/live/de/php/clir/http/index.php?lang=de&type=highlight_simple_query&page=36&from_date=&to_date=&from_year=1975&to_year=1975&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=352&highlight_docid=atf%3A%2F%2F101-IA-19%3Ade&number_of_ranks=408&azaclir=clir", "Checksum": "b0450b6e0079aa4be626c4a876db5d60"}, "Scrapedate": "2025-05-16", "Num": ["BGE 101 Ia 19"], "Kopfzeile": [{"Sprachen": ["de"], "Text": "Bundesgericht (BGE) Band Ia 1975 BGE 101 Ia 19"}, {"Sprachen": ["fr"], "Text": "Tribunal f\u00e9d\u00e9ral (ATF) Volume Ia 1975 BGE 101 Ia 19"}, {"Sprachen": ["it"], "Text": "Tribunale federale (DTF) Volume Ia 1975 BGE 101 Ia 19"}], "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>Verj\u00e4hrung \u00f6ffentlichrechtlicher Geldforderungen. Sind \u00f6ffentlichrechtliche Geldforderungen stets als verj\u00e4hrbar anzusehen? (Frage offengelassen, E. 4a). Im Tessiner Steuersystem kann die Verj\u00e4hrung der Steuerschuld auch w\u00e4hrend des Veranlagungsverfahrens eintreten (E. 4b)."}, {"Sprachen": ["fr"], "Text": "Regeste\n<br>Prescription des cr\u00e9ances de droit public. Les cr\u00e9ances de droit public sont-elles toujours soumises \u00e0 la prescription? (question laiss\u00e9e ind\u00e9cise) (consid. 4a). Dans le syst\u00e8me fiscal tessinois, la prescription de la cr\u00e9ance d'imp\u00f4t peut intervenir aussi pendant la proc\u00e9dure de taxation (consid. 4b)."}, {"Sprachen": ["it"], "Text": "Regesto\n<br>Prescrizione delle pretese pecuniarie di diritto pubblico. Le pretese pecuniarie di diritto pubblico sono da ritenersi sempre prescrittibili? (questione lasciata indecisa) (consid. 4a). Nel sistema tributario ticinese la prescrizione del credito d'imposta pu\u00f2 intervenire anche nelle more della procedura di tassazione (consid. 4b)."}], "ScrapyJob": "446973/47/2450", "Zeit UTC": "16.05.2025 00:20:56", "Checksum": "71ac099d73668d82b93ae83ea7b89942"}