{"Signatur": "CH_BGE_003", "Spider": "CH_BGE", "Sprache": "de", "Datum": "1984-01-01", "HTML": {"Datei": "CH_BGE/CH_BGE_003_BGE-110-Ib-24_1984.html", "URL": "https://search.bger.ch/ext/eurospider/live/de/php/clir/http/index.php?lang=de&type=highlight_simple_query&page=21&from_date=&to_date=&from_year=1984&to_year=1984&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=203&highlight_docid=atf%3A%2F%2F110-IB-24%3Ade&number_of_ranks=332&azaclir=clir", "Checksum": "7363351c2ee242e641fb7ba57f475d60"}, "Scrapedate": "2025-06-15", "Num": ["BGE 110 Ib 24"], "Kopfzeile": [{"Sprachen": ["de"], "Text": "Bundesgericht (BGE) Band Ib 1984 BGE 110 Ib 24"}, {"Sprachen": ["fr"], "Text": "Tribunal f\u00e9d\u00e9ral (ATF) Volume Ib 1984 BGE 110 Ib 24"}, {"Sprachen": ["it"], "Text": "Tribunale federale (DTF) Volume Ib 1984 BGE 110 Ib 24"}], "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. 21 Abs. 1 lit. d WStB. 1. Wann ist ein Landwirtschaftsbetrieb buchf\u00fchrungspflichtig? (E. 2b) 2. Fall eines Unternehmers, der neben buchf\u00fchrungspflichtigen Gewerben einen Landwirtschaftsbetrieb f\u00fchrt (E. 2c-e)."}, {"Sprachen": ["fr"], "Text": "Regeste\n<br>Art. 21 al. 1 lettre d AIN. 1. Quand une exploitation agricole est-elle astreinte \u00e0 tenir une comptabilit\u00e9? (consid. 2b) 2. Cas d'un entrepreneur qui, \u00e0 c\u00f4t\u00e9 d'une entreprise astreinte \u00e0 tenir une comptabilit\u00e9, dirige une exploitation agricole."}, {"Sprachen": ["it"], "Text": "Regesto\n<br>Art. 21 cpv. 1 lett. d DIN. 1. Quando un'azienda agricola ha l'obbligo di tenere una contabilit\u00e0? (consid. 2b) 2. Caso di un imprenditore che dirige un'azienda agricola accanto ad un'impresa obbligata a tenere una contabilit\u00e0 (consid. 2c-e)."}], "ScrapyJob": "446973/47/2482", "Zeit UTC": "15.06.2025 21:48:33", "Checksum": "818380022809ba53fcea175739fbef14"}