{"Signatur": "CH_BGE_001", "Spider": "CH_BGE", "Sprache": "de", "Datum": "1954-01-01", "HTML": {"Datei": "CH_BGE/CH_BGE_001_BGE-80-I-39_1954.html", "URL": "https://search.bger.ch/ext/eurospider/live/de/php/clir/http/index.php?lang=de&type=highlight_simple_query&page=20&from_date=&to_date=&from_year=1954&to_year=1954&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=199&highlight_docid=atf%3A%2F%2F80-I-39%3Ade&number_of_ranks=224&azaclir=clir", "Checksum": "d6e8d941bc0f8e03b5dff50d57611cff"}, "Scrapedate": "2025-06-16", "Num": ["BGE 80 I 39"], "Kopfzeile": [{"Sprachen": ["de"], "Text": "Bundesgericht (BGE) Band I 1954 BGE 80 I 39"}, {"Sprachen": ["fr"], "Text": "Tribunal f\u00e9d\u00e9ral (ATF) Volume I 1954 BGE 80 I 39"}, {"Sprachen": ["it"], "Text": "Tribunale federale (DTF) Volume Ia 1954 BGE 80 I 39"}], "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"}], "Abstract": [{"Sprachen": ["de"], "Text": "Regeste\n<br>Wehrsteuer: Der Vorteil, den der Aktion\u00e4r von der Aktiengesellschaft durch Gratiserh\u00f6hung des Nennwerts der Aktien erh\u00e4lt, unterliegt der Steuer vom Einkommen."}, {"Sprachen": ["fr"], "Text": "Regeste\n<br>Imp\u00f4t pour la d\u00e9fense nationale: L'avantage que l'actionnaire retire d'une augmentation gratuite de la valeur nominale de ses actions est imposable au titre du revenu."}, {"Sprachen": ["it"], "Text": "Regesto\n<br>Imposta per la difesa nazionale: Il profitto che l'azionista trae dall'aumento gratuito del valore nominale delle sue azioni \u00e8 imponibile quale reddito."}], "ScrapyJob": "446973/47/2482", "Zeit UTC": "16.06.2025 01:24:05", "Checksum": "fc2c05ef0e8e8ce8e31eba69e22d1801"}