{"Signatur": "CH_BGE_001", "Spider": "CH_BGE", "Sprache": "fr", "Datum": "1955-06-08", "HTML": {"Datei": "CH_BGE/CH_BGE_001_BGE-81-I-212_1955-06-08.html", "URL": "https://search.bger.ch/ext/eurospider/live/de/php/clir/http/index.php?highlight_docid=atf%3A%2F%2F81-I-212%3Ade&lang=de&zoom=&type=show_document", "Checksum": "3b12d0973aa9faf24f0246e6231f3fac"}, "Scrapedate": "2026-05-01", "Num": ["BGE 81 I 212"], "Kopfzeile": [{"Sprachen": ["de"], "Text": "Bundesgericht (BGE) Teil I 08.06.1955 BGE 81 I 212"}, {"Sprachen": ["fr"], "Text": "Tribunal f\u00e9d\u00e9ral (ATF) Partie I 08.06.1955 BGE 81 I 212"}, {"Sprachen": ["it"], "Text": "Tribunale federale (DTF) Parte I 08.06.1955 BGE 81 I 212"}], "Meta": [{"Sprachen": ["de"], "Text": "Eidgenossenschaft Bundesgericht (BGE) Teil I"}, {"Sprachen": ["fr"], "Text": "Conf\u00e9deration Tribunal f\u00e9d\u00e9ral (ATF) Partie I"}, {"Sprachen": ["it"], "Text": "Confederazione Tribunale federale (DTF) Parte I"}], "Abstract": [{"Sprachen": ["de"], "Text": "Regeste\n<br>Interkantonale Doppelbesteuerung (Art. 46 Abs. 2 BV). Interkantonale Verteilung des bei der Emission von Bankaktien bezahlten Agios (\u00c4nderung der Rechtsprechung)."}, {"Sprachen": ["fr"], "Text": "Regeste\n<br>Double imposition intercantonale (art. 46 al. 2 Cst.). R\u00e9partition intercantonale de l'agio per\u00e7u lors de l'\u00e9mission d'actions bancaires (changement de jurisprudence)."}, {"Sprachen": ["it"], "Text": "Regesto\n<br>Doppia imposizione intercantonale (art. 46 cp. 2 CF). Ripartizione intercantonale dell'agio riscosso all'atto dell'emissione di azioni bancarie (cambiamento di giurisprudenza)."}], "ScrapyJob": "446973/47/2900", "Zeit UTC": "01.05.2026 09:09:07", "Checksum": "7027250ee7c9dfaf242db5bd953190f8"}