{"Signatur": "CH_BGE_001", "Spider": "CH_BGE", "Sprache": "de", "Datum": "2021-01-01", "HTML": {"Datei": "CH_BGE/CH_BGE_001_BGE-82-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=6&from_date=&to_date=&from_year=1956&to_year=1956&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=56&highlight_docid=atf%3A%2F%2F82-I-184%3Ade&number_of_ranks=207&azaclir=clir", "Checksum": "8fa5378c5cbe5219b39e8ea7912d34b9"}, "Num": ["BGE 82 I 184"], "Kopfzeile": [{"Sprachen": ["de"], "Text": "Bundesgericht (BGE) Band I BGE 82 I 184"}, {"Sprachen": ["fr"], "Text": "Tribunal f\u00e9d\u00e9ral (ATF) Volume I BGE 82 I 184"}, {"Sprachen": ["it"], "Text": "Tribunale federale (DTF) Volume Ia BGE 82 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>Warenumsatzsteuer: Wer im eigenen Namen, wenn auch f\u00fcr fremde Rechnung, Waren ver\u00e4ussert, ist Lieferer im Sinne des Warenumsatzsteuerbeschlusses. Fall der stillen Gesellschaft."}, {"Sprachen": ["fr"], "Text": "Regeste\n<br>Imp\u00f4t sur le chiffre d'affaires: Celui qui ali\u00e8ne des marchandises en son propre nom, f\u00fbt-ce pour le compte d'autrui, est fournisseur au sens de l'arr\u00eat\u00e9 instituant un imp\u00f4t sur le chiffre d'affaires. Cas de la soci\u00e9t\u00e9 tacite."}, {"Sprachen": ["it"], "Text": "Regesto\n<br>Imposta sulla cifra d'affari: Chi vende merce a proprio nome, anche se per conto di terzi, \u00e8 fornitore a'sensi del decreto istituente l'imposta sulla cifra d'affari. Fattispecie della societ\u00e0 tacita."}], "ScrapyJob": "446973/47/498", "Zeit UTC": "15.12.2021 22:48:44", "Checksum": "e235a26b2d385b8dbf7ca0ebccb8d775"}