{"Signatur": "CH_BGE_001", "Spider": "CH_BGE", "Sprache": "de", "Datum": "1960-04-01", "HTML": {"Datei": "CH_BGE/CH_BGE_001_BGE-86-I-42_1960-04-01.html", "URL": "https://search.bger.ch/ext/eurospider/live/de/php/clir/http/index.php?highlight_docid=atf%3A%2F%2F86-I-42%3Ade&lang=de&zoom=&type=show_document", "Checksum": "bb72410267e521e8c511de5ceefb0272"}, "Scrapedate": "2023-01-01", "Num": ["BGE 86 I 42"], "Kopfzeile": [{"Sprachen": ["de"], "Text": "Bundesgericht (BGE) Teil I 01.04.1960 BGE 86 I 42"}, {"Sprachen": ["fr"], "Text": "Tribunal f\u00e9d\u00e9ral (ATF) Partie I 01.04.1960 BGE 86 I 42"}, {"Sprachen": ["it"], "Text": "Tribunale federale (DTF) Parte I 01.04.1960 BGE 86 I 42"}], "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>Wehrsteuer: Der Anteil des Aktion\u00e4rs am \u00dcberschuss aus der Teilliquidation einer amerikanischen Aktiengesellschaft unterliegt der Steuer vom Einkommen (Art. 21 Abs. 1 lit. c WStB). Berechnung des \u00dcberschusses."}, {"Sprachen": ["fr"], "Text": "Regeste\n<br>Imp\u00f4t pour la d\u00e9fense nationale: La part de l'actionnaire \u00e0 l'exc\u00e9dent que laisse la liquidation partielle d'une soci\u00e9t\u00e9 anonyme am\u00e9ricaine est soumise \u00e0 l'imp\u00f4t sur le revenu (art. 21 al. 1 lit. c AIN). Calcul de l'exc\u00e9dent."}, {"Sprachen": ["it"], "Text": "Regesto\n<br>Imposta per la difesa nazionale. La quota dell'azionista nell'eccedenza risultante dalla liquidazione parziale di una societ\u00e0 anonima americana \u00e8 soggetta all'imposta sul reddito (art. 21 cp. 1 lett. c DIN). Calcolo dell'eccedenza."}], "ScrapyJob": "446973/47/2916", "Zeit UTC": "15.05.2026 21:11:23", "Checksum": "c3c36296d8e3ca583b9fd06e9e918d9a"}