{"Signatur": "CH_BGE_004", "Spider": "CH_BGE", "Sprache": "de", "Datum": "2021-01-01", "HTML": {"Datei": "CH_BGE/CH_BGE_004_BGE-124-II-383_nodate.html", "URL": "https://www.bger.ch/ext/eurospider/live/de/php/clir/http/index.php?lang=de&type=highlight_simple_query&page=22&from_date=&to_date=&from_year=1998&to_year=1998&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=211&highlight_docid=atf%3A%2F%2F124-II-383%3Ade&number_of_ranks=320&azaclir=clir", "Checksum": "e5303c0d2390cc471716e3947af0b32b"}, "Num": ["BGE 124 II 383"], "Kopfzeile": [{"Sprachen": ["de"], "Text": "Bundesgericht (BGE) Band II BGE 124 II 383"}, {"Sprachen": ["fr"], "Text": "Tribunal f\u00e9d\u00e9ral (ATF) Volume II BGE 124 II 383"}, {"Sprachen": ["it"], "Text": "Tribunale federale (DTF) Volume II BGE 124 II 383"}], "Meta": [{"Sprachen": ["de"], "Text": "Eidgenossenschaft Bundesgericht (BGE) Band II"}, {"Sprachen": ["fr"], "Text": "Conf\u00e9deration Tribunal f\u00e9d\u00e9ral (ATF) Volume II"}, {"Sprachen": ["it"], "Text": "Confederazione Tribunale federale (DTF) Volume II"}], "Abstract": [{"Sprachen": ["de"], "Text": "Regeste\n<br>Art. 5 VwVG (Feststellungsverf\u00fcgung); Art. 82 BVG, Art. 1 BVV 3 (Anerkennung von Formen der gebundenen Selbstvorsorge, S\u00e4ule 3a). Instanzenzug (E. 1). \u00dcber die Anerkennung eines Vertragsmodells als Vorsorgeversicherung oder Vorsorgevereinbarung der S\u00e4ule 3a hat die Eidgen\u00f6ssische Steuerverwaltung mit beschwerdef\u00e4higer Verf\u00fcgung zu entscheiden (E. 2 u. 3)."}, {"Sprachen": ["fr"], "Text": "Regeste\n<br>Art. 5 PA (d\u00e9cision de constatation); art. 82 LPP, art. 1 OPP 3 (reconnaissance de formes de pr\u00e9voyance assimil\u00e9es \u00e0 la pr\u00e9voyance professionnelle, 3\u00e8me pilier). Voies de droit (consid. 1). Le probl\u00e8me de la reconnaissance d'un mod\u00e8le de contrat comme contrat de pr\u00e9voyance li\u00e9e ou convention de pr\u00e9voyance li\u00e9e (3\u00e8me pilier) est du ressort de l'Administration f\u00e9d\u00e9rale des contributions, \u00e0 qui il appartient de prendre une d\u00e9cision susceptible de recours (consid. 2 et 3)."}, {"Sprachen": ["it"], "Text": "Regesto\n<br>Art. 5 PA (decisione di constatazione); art. 82 LPP, art. 1 OPP 3 (riconoscimento di forme di previdenza individuale vincolata, pilastro 3a). Rimedi di diritto (consid. 1). Il riconoscimento di un modello di contratto quale contratto di previdenza vincolata o convenzione di previdenza vincolata (pilastro 3a) incombe all'Amministrazione federale delle contribuzioni, la quale deve emanare una decisione suscettibile di ricorso (consid. 2 e 3)."}], "ScrapyJob": "446973/47/498", "Zeit UTC": "16.12.2021 15:25:53", "Checksum": "3b1b4fcf5a476832f3f5911d1b19c37b"}