{"Signatur": "CH_BGE_002", "Spider": "CH_BGE", "Sprache": "de", "Datum": "1989-01-01", "HTML": {"Datei": "CH_BGE/CH_BGE_002_BGE-115-Ia-212_1989.html", "URL": "https://search.bger.ch/ext/eurospider/live/de/php/clir/http/index.php?lang=de&type=highlight_simple_query&page=16&from_date=&to_date=&from_year=1989&to_year=1989&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=157&highlight_docid=atf%3A%2F%2F115-IA-212%3Ade&number_of_ranks=372&azaclir=clir", "Checksum": "74ae8f44caaffa06edb9cbdc16483abc"}, "Scrapedate": "2025-06-15", "Num": ["BGE 115 Ia 212"], "Kopfzeile": [{"Sprachen": ["de"], "Text": "Bundesgericht (BGE) Band Ia 1989 BGE 115 Ia 212"}, {"Sprachen": ["fr"], "Text": "Tribunal f\u00e9d\u00e9ral (ATF) Volume Ia 1989 BGE 115 Ia 212"}, {"Sprachen": ["it"], "Text": "Tribunale federale (DTF) Volume Ia 1989 BGE 115 Ia 212"}], "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; Art. 6 lit. c des Konkordats \u00fcber die Gew\u00e4hrung gegenseitiger Rechtshilfe. 1. Rechts\u00f6ffnung f\u00fcr eine ausserkantonale Steuerforderung; Zul\u00e4ssigkeit der Einrede der Doppelbesteuerung (E. 1 u. 2). 2. Steuerdomizil eines in ehe\u00e4hnlicher Gemeinschaft lebenden Steuerpflichtigen (E. 3)."}, {"Sprachen": ["fr"], "Text": "Regeste\n<br>Art. 46 al. 2 Cst.; art. 6 let. c du Concordat sur l'entraide judiciaire pour l'ex\u00e9cution des pr\u00e9tentions de droit public. 1. Mainlev\u00e9e pour une cr\u00e9ance d'imp\u00f4t d'un autre canton; admissibilit\u00e9 de l'exception de double imposition (consid. 1 et 2). 2. Domicile fiscal d'un contribuable vivant dans une communaut\u00e9 comparable au mariage (consid. 3)."}, {"Sprachen": ["it"], "Text": "Regesto\n<br>Art. 46 cpv. 2 Cost.; art. 16 lett. c del Concordato sull'assistenza giudiziaria reciproca per l'esecuzione di pretese di diritto pubblico. 1. Rigetto dell'opposizione per un credito d'imposta di un altro cantone; ammissibilit\u00e0 dell'eccezione di doppia imposizione (consid. 1 e 2). 2. Domicilio fiscale di un contribuente che vive in un'unione analoga a quella coniugale (consid. 3)."}], "ScrapyJob": "446973/47/2482", "Zeit UTC": "15.06.2025 23:18:31", "Checksum": "b8d49f2b226665efe975476b23aba2fe"}