{"Signatur": "SH_OG_001", "Spider": "SH_OG", "Datum": "2025-04-01", "PDF": {"Datei": "SH_OG/SH_OG_001_66-2023-4_2025-04-01.pdf", "URL": "https://obergerichtsentscheide.sh.ch/CMS/get/file/b2497f65-3d47-4bfb-9964-a09ca3429035", "Checksum": "0f7203e2c82a1d485de3d99c7275dc6a"}, "Scrapedate": "2025-09-09", "Num": ["66/2023/4"], "Kopfzeile": [{"Sprachen": ["de"], "Text": "Schaffhausen Obergericht 01.04.2025 66/2023/4"}, {"Sprachen": ["fr"], "Text": "Schaffhouse Obergericht 01.04.2025 66/2023/4"}, {"Sprachen": ["it"], "Text": "Sciaffusa Obergericht 01.04.2025 66/2023/4"}], "Meta": [{"Sprachen": ["de"], "Text": "Schaffhausen Obergericht "}, {"Sprachen": ["fr"], "Text": "Schaffhouse Obergericht "}, {"Sprachen": ["it"], "Text": "Sciaffusa Obergericht "}], "Abstract": [{"Sprachen": ["de", "fr", "it"], "Text": "Rekursbegr\u00fcndung; Massgeblichkeitsprinzip; Bilanzierungspflicht; steuerliche Bilanzberichtigung; wertaufhellende Tatsachen \u2013 Art. 959 Abs. 1 und 2 OR; Art. 44 Abs. 1 lit. b und d, Art. 65 sowie Art. 161 Abs. 2 StG. "}], "ScrapyJob": "446973/57/1934", "Zeit UTC": "09.09.2025 02:17:15", "Checksum": "3db54ea05c479de0d105cf782b8f740c"}