{"Signatur": "CH_BGE_005", "Spider": "CH_BGE", "Sprache": "de", "Datum": "2024-04-02", "HTML": {"Datei": "CH_BGE/CH_BGE_005_BGE-150-III-332_2024-04-02.html", "URL": "https://search.bger.ch/ext/eurospider/live/de/php/clir/http/index.php?lang=de&type=highlight_simple_query&page=12&from_date=&to_date=&from_year=2024&to_year=2024&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=118&highlight_docid=atf%3A%2F%2F150-III-332%3Ade&number_of_ranks=177&azaclir=clir", "Checksum": "d074e7fc908afdfe19f13ede4d7f2d53"}, "Scrapedate": "2025-06-16", "Num": ["BGE 150 III 332", "5A_487/2023"], "Kopfzeile": [{"Sprachen": ["de"], "Text": "Bundesgericht (BGE) Band III 02.04.2024 BGE 150 III 332 (5A_487/2023)"}, {"Sprachen": ["fr"], "Text": "Tribunal f\u00e9d\u00e9ral (ATF) Volume III 02.04.2024 BGE 150 III 332 (5A_487/2023)"}, {"Sprachen": ["it"], "Text": "Tribunale federale (DTF) Volume III 02.04.2024 BGE 150 III 332 (5A_487/2023)"}], "Meta": [{"Sprachen": ["de"], "Text": "Eidgenossenschaft Bundesgericht (BGE) Band III"}, {"Sprachen": ["fr"], "Text": "Conf\u00e9deration Tribunal f\u00e9d\u00e9ral (ATF) Volume III"}, {"Sprachen": ["it"], "Text": "Confederazione Tribunale federale (DTF) Volume III"}, {"Sprachen": ["de", "fr", "it"], "Text": "II. zivilrechtlichen Abteilung"}], "Abstract": [{"Sprachen": ["de"], "Text": "Regeste\n<br>Art. 273 SchKG; Art. 170 DBG; Art. 78 StHG; Haftung f\u00fcr Arrestschaden; Steuerarrest. Die Steuerbeh\u00f6rden haften wie jeder andere Gl\u00e4ubiger nach Art. 273 Abs. 1 SchKG f\u00fcr den aus einem ungerechtfertigten Steuerarrest entstandenen Schaden (E. 2-2.6). Die Schadenersatzklage kann beim Richter des Arrestortes eingereicht werden (E. 2.7)."}, {"Sprachen": ["fr"], "Text": "Regeste\n<br>Art. 273 LP; art. 170 LIFD; art. 78 LHID; responsabilit\u00e9 en cas de s\u00e9questre injustifi\u00e9; s\u00e9questre fiscal. Conform\u00e9ment \u00e0 l'art. 273 al. 1 LP, les autorit\u00e9s fiscales r\u00e9pondent, comme tout autre cr\u00e9ancier, du dommage que peut causer un s\u00e9questre fiscal injustifi\u00e9 (consid. 2-2.6). L'action en dommages-int\u00e9r\u00eats peut \u00eatre intent\u00e9e au for du s\u00e9questre (consid. 2.7)."}, {"Sprachen": ["it"], "Text": "Regesto\n<br>Art. 273 LEF; art. 170 LIFD; art. 78 LAID; responsabilit\u00e0 per sequestro infondato; sequestro fiscale. Le autorit\u00e0 fiscali sono responsabili ai sensi dell'art. 273 cpv. 1 LEF, come qualsiasi altro creditore, dei danni cagionati con un sequestro fiscale infondato (consid. 2-2.6). L'azione di risarcimento pu\u00f2 essere promossa avanti al giudice del luogo del sequestro (consid. 2.7)."}], "ScrapyJob": "446973/47/2482", "Zeit UTC": "16.06.2025 01:39:15", "Checksum": "f852b85f0c00ac8c4ca63283b3e03f54"}