{"Signatur": "CH_BGE_003", "Spider": "CH_BGE", "Sprache": "fr", "Datum": "1979-01-01", "HTML": {"Datei": "CH_BGE/CH_BGE_003_BGE-105-Ib-175_1979.html", "URL": "https://search.bger.ch/ext/eurospider/live/de/php/clir/http/index.php?lang=de&type=highlight_simple_query&page=31&from_date=&to_date=&from_year=1979&to_year=1979&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=310&highlight_docid=atf%3A%2F%2F105-IB-175%3Ade&number_of_ranks=371&azaclir=clir", "Checksum": "5dc08d83754ad92ad19d4efd048a14cc"}, "Scrapedate": "2025-05-16", "Num": ["BGE 105 Ib 175"], "Kopfzeile": [{"Sprachen": ["de"], "Text": "Bundesgericht (BGE) Band Ib 1979 BGE 105 Ib 175"}, {"Sprachen": ["fr"], "Text": "Tribunal f\u00e9d\u00e9ral (ATF) Volume Ib 1979 BGE 105 Ib 175"}, {"Sprachen": ["it"], "Text": "Tribunale federale (DTF) Volume Ib 1979 BGE 105 Ib 175"}], "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>Bundesgesetz \u00fcber die Stempelabgaben vom 27. Juni 1973 (StG). Die Umwandlung von Partizipationsscheinen in Aktien schafft neue Beteiligungsrechte, was die Erhebung der Emissionsabgabe nach Art. 5 Abs. 1 lit. a StG erlaubt, selbst wenn diese Abgabe bereits bei der Schaffung der Partizipationsscheine entrichtet worden ist (E. 2). Begriff der \"Zusch\u00fcsse\" i.S. von Art. 6 Abs. 1 lit. d StG (E. 3)."}, {"Sprachen": ["fr"], "Text": "Regeste\n<br>Loi f\u00e9d\u00e9rale sur les droits de timbre du 27 juin 1973 (LT) La conversion de bons de participation en actions cr\u00e9e de nouveaux rapports de droit, ce qui permet la perception du droit d'\u00e9mission selon l'art. 5 al. 1 lit. a LT, m\u00eame si ce droit a \u00e9t\u00e9 pay\u00e9 lors de la cr\u00e9ation des bons (consid. 2). Notions de \"versements\" au sens de l'art. 6 al. 1 lit. d LT (consid. 3)."}, {"Sprachen": ["it"], "Text": "Regesto\n<br>Legge federale sulle tasse di bollo, del 27 giugno 1973 (LTB). La conversione di buoni di partecipazione in azioni crea nuovi rapporti di diritto, ci\u00f2 che consente di prelevare la tassa d'emissione ai sensi dell'art. 5 cpv. 1 lett. a LTB anche laddove tale tassa sia gi\u00e0 stata corrisposta in occasione dell'emissione dei buoni di partecipazione (consid. 2). Nozione di \"anticipazioni\" ai sensi dell'art. 6 cpv. 1 lett. d LTB (consid. 3)."}], "ScrapyJob": "446973/47/2450", "Zeit UTC": "16.05.2025 13:36:55", "Checksum": "10c8b0fe59182248dd40f20de1df2ca7"}