{"Signatur": "CH_BGE_001", "Spider": "CH_BGE", "Sprache": "de", "Datum": "2021-01-01", "HTML": {"Datei": "CH_BGE/CH_BGE_001_BGE-80-I-184_nodate.html", "URL": "https://www.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=193&highlight_docid=atf%3A%2F%2F80-I-184%3Ade&number_of_ranks=224&azaclir=clir", "Checksum": "d41e9b7571a0ddec2e9b9cd827c80a1e"}, "Num": ["BGE 80 I 184"], "Kopfzeile": [{"Sprachen": ["de"], "Text": "Bundesgericht (BGE) Band I BGE 80 I 184"}, {"Sprachen": ["fr"], "Text": "Tribunal f\u00e9d\u00e9ral (ATF) Volume I BGE 80 I 184"}, {"Sprachen": ["it"], "Text": "Tribunale federale (DTF) Volume Ia BGE 80 I 184"}], "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>Der Steuerwohnsitz des unselbst\u00e4ndig erwerbst\u00e4tigen Minderj\u00e4hrigen befindet sich, sofern nicht intensivere pers\u00f6nliche oder famili\u00e4re Beziehungen zu einem andern Ort bestehen, am Arbeitsort (Anderung der Rechtsprechung)."}, {"Sprachen": ["fr"], "Text": "Regeste\n<br>Le mineur qui exerce une activit\u00e9 d\u00e9pendante poss\u00e8de son domicile fiscal \u00e0 son lieu de travail, \u00e0 moins que des liens plus \u00e9troits de nature personnelle ou familiale ne l'unissent \u00e0 un autre endroit (changement de jurisprudence)."}, {"Sprachen": ["it"], "Text": "Regesto\n<br>Il domicilio fiscale d'un minorenne che esercita un'attivit\u00e0 dipendente si trova al luogo dove lavora, tranne nel caso in cui esistano dei legami pi\u00f9 stretti di natura personale o familiare con un altro luogo (cambiamento di giurisprudenza)."}], "ScrapyJob": "446973/47/498", "Zeit UTC": "16.12.2021 02:17:06", "Checksum": "24b930c37fb8f17b2c7efa831b804f0d"}