{"Signatur": "CH_BGE_001", "Spider": "CH_BGE", "Sprache": "de", "Datum": "2006-11-03", "HTML": {"Datei": "CH_BGE/CH_BGE_001_BGE-133-I-19_2006-11-03.html", "URL": "https://search.bger.ch/ext/eurospider/live/de/php/clir/http/index.php?lang=de&type=highlight_simple_query&page=5&from_date=&to_date=&from_year=2006&to_year=2006&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=48&highlight_docid=atf%3A%2F%2F133-I-19%3Ade&number_of_ranks=233&azaclir=clir", "Checksum": "844e9747cc9dbe5d7f2a315484a8de3c"}, "Scrapedate": "2025-06-16", "Num": ["BGE 133 I 19"], "Kopfzeile": [{"Sprachen": ["de"], "Text": "Bundesgericht (BGE) Band I 03.11.2006 BGE 133 I 19"}, {"Sprachen": ["fr"], "Text": "Tribunal f\u00e9d\u00e9ral (ATF) Volume I 03.11.2006 BGE 133 I 19"}, {"Sprachen": ["it"], "Text": "Tribunale federale (DTF) Volume Ia 03.11.2006 BGE 133 I 19"}], "Meta": [{"Sprachen": ["de"], "Text": "Eidgenossenschaft Bundesgericht (BGE) Band I"}, {"Sprachen": ["fr"], "Text": "Conf\u00e9deration Tribunal f\u00e9d\u00e9ral (ATF) Volume I"}, {"Sprachen": ["it"], "Text": "Confederazione Tribunale federale (DTF) Volume Ia"}, {"Sprachen": ["de", "fr", "it"], "Text": "II. \u00f6ffentlichrechtlichen Abteilung"}], "Abstract": [{"Sprachen": ["de"], "Text": "Regeste\n<br>Art. 127 Abs. 3 BV; interkantonale Doppelbesteuerung; Schuldzinsenverlegung bei Liegenschaftenh\u00e4ndlern. Behandlung von Schuldzinsen in der interkantonalen Steuerausscheidung; bisherige Praxis zum Liegenschaftenhandel (E. 3 und 5). Die Schuldzinsen sind bei Liegenschaftenh\u00e4ndlern nach dem quotenm\u00e4ssigen System proportional nach Lage der gesch\u00e4ftlichen und privaten Aktiven zu verlegen (Praxis\u00e4nderung; E. 6)."}, {"Sprachen": ["fr"], "Text": "Regeste\n<br>Art. 127 al. 3 Cst.; double imposition intercantonale; r\u00e9partition des int\u00e9r\u00eats passifs des commer\u00e7ants en immeubles. R\u00e9partition des int\u00e9r\u00eats passifs; jurisprudence appliqu\u00e9e jusqu'ici en mati\u00e8re de commerce d'immeubles (consid. 3 et 5). S'agissant des commer\u00e7ants en immeubles, les int\u00e9r\u00eats passifs doivent \u00eatre r\u00e9partis proportionnellement aux actifs commerciaux et priv\u00e9s localis\u00e9s (syst\u00e8me de la quote-part) (changement de jurisprudence; consid. 6)."}, {"Sprachen": ["it"], "Text": "Regesto\n<br>Art. 127 cpv. 3 Cost.; doppia imposizione intercantonale; ripartizione degli interessi passivi nel caso di commercianti d'immobili. Regime degli interessi passivi nel riparto cantonale dell'imposta; prassi finora applicata riguardo al commercio d'immobili (consid. 3 e 5). Nel caso di commercianti d'immobili, gli interessi passivi vanno ripartiti in base al sistema delle quote, in modo proporzionale secondo la situazione degli attivi commerciali e privati (cambiamento di giurisprudenza; consid. 6)."}], "ScrapyJob": "446973/47/2482", "Zeit UTC": "16.06.2025 05:09:22", "Checksum": "1b94bb02a2a7a291aeac6b75cd03273a"}