{"Signatur": "CH_BGE_003", "Spider": "CH_BGE", "Sprache": "de", "Datum": "1988-01-01", "HTML": {"Datei": "CH_BGE/CH_BGE_003_BGE-114-Ib-94_1988.html", "URL": "https://search.bger.ch/ext/eurospider/live/de/php/clir/http/index.php?lang=de&type=highlight_simple_query&page=23&from_date=&to_date=&from_year=1988&to_year=1988&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=223&highlight_docid=atf%3A%2F%2F114-IB-94%3Ade&number_of_ranks=360&azaclir=clir", "Checksum": "3b183d906f5f615531ef3ae8970a1319"}, "Scrapedate": "2025-06-15", "Num": ["BGE 114 Ib 94"], "Kopfzeile": [{"Sprachen": ["de"], "Text": "Bundesgericht (BGE) Band Ib 1988 BGE 114 Ib 94"}, {"Sprachen": ["fr"], "Text": "Tribunal f\u00e9d\u00e9ral (ATF) Volume Ib 1988 BGE 114 Ib 94"}, {"Sprachen": ["it"], "Text": "Tribunale federale (DTF) Volume Ib 1988 BGE 114 Ib 94"}], "Meta": [{"Sprachen": ["de"], "Text": "Eidgenossenschaft Bundesgericht (BGE) Band Ib"}, {"Sprachen": ["fr"], "Text": "Conf\u00e9deration Tribunal f\u00e9d\u00e9ral (ATF) Volume Ib"}, {"Sprachen": ["it"], "Text": "Confederazione Tribunale federale (DTF) Volume Ib"}], "Abstract": [{"Sprachen": ["de"], "Text": "Regeste\n<br>Art. 12 VStrR; R\u00fcckleistungspflicht f\u00fcr zu Unrecht zur\u00fcckerstattete Alkoholgeb\u00fchren. 1. R\u00fcckleistungspflicht gem\u00e4ss Art. 12 Abs. 2 VStrR: Begriff des Empf\u00e4ngers der Verg\u00fctung (E. 4). 2. Solidarische Mithaftung gem\u00e4ss Art. 12 Abs. 3 VStrR: Zust\u00e4ndigkeit f\u00fcr die Entscheidung \u00fcber die Solidarhaft (E. 5)."}, {"Sprachen": ["fr"], "Text": "Regeste\n<br>Art. 12 DPA; obligation de restituer des taxes sur l'alcool rembours\u00e9es \u00e0 tort. 1. Assujettissement \u00e0 la restitution selon l'art. 12 al. 2 DPA: notion de b\u00e9n\u00e9ficiaire du remboursement (consid. 4). 2. Responsabilit\u00e9 solidaire selon l'art. 12 al. 3 DPA: autorit\u00e9 comp\u00e9tente pour d\u00e9cider de cette question (consid. 5)."}, {"Sprachen": ["it"], "Text": "Regesto\n<br>Art. 12 DPA; obbligo di restituzione di tasse di monopolio sull'alcool rimborsate a torto. 1. Obbligo di restituzione ai sensi dell'art. 12 cpv. 2 DPA: nozione di persona beneficiaria del rimborso (consid. 4). 2. Responsabilit\u00e0 solidale ai sensi dell'art. 12 cpv. 3 DPA; autorit\u00e0 competente per decidere su tale punto (consid. 5)."}], "ScrapyJob": "446973/47/2482", "Zeit UTC": "15.06.2025 22:58:26", "Checksum": "d206c856b00bbf632d9f70124669e547"}