{"Signatur": "CH_BGE_002", "Spider": "CH_BGE", "Sprache": "de", "Datum": "1976-10-13", "HTML": {"Datei": "CH_BGE/CH_BGE_002_BGE-102-IA-339_1976-10-13.html", "URL": "https://search.bger.ch/ext/eurospider/live/de/php/clir/http/index.php?highlight_docid=atf%3A%2F%2F102-IA-339%3Ade&lang=de&zoom=&type=show_document", "Checksum": "5511ccac4290dfcbc7933afc83c4ea69"}, "Scrapedate": "2023-01-01", "Num": ["BGE 102 IA 339"], "Kopfzeile": [{"Sprachen": ["de"], "Text": "Bundesgericht (BGE) Teil Ia 13.10.1976 BGE 102 IA 339"}, {"Sprachen": ["fr"], "Text": "Tribunal f\u00e9d\u00e9ral (ATF) Partie Ia 13.10.1976 BGE 102 IA 339"}, {"Sprachen": ["it"], "Text": "Tribunale federale (DTF) Parte Ia 13.10.1976 BGE 102 IA 339"}], "Meta": [{"Sprachen": ["de"], "Text": "Eidgenossenschaft Bundesgericht (BGE) Teil Ia"}, {"Sprachen": ["fr"], "Text": "Conf\u00e9deration Tribunal f\u00e9d\u00e9ral (ATF) Partie Ia"}, {"Sprachen": ["it"], "Text": "Confederazione Tribunale federale (DTF) Parte Ia"}], "Abstract": [{"Sprachen": ["de"], "Text": "Regeste\n<br>Art. 4 BV; Grundst\u00fcckgewinnsteuer. Unzul\u00e4ssigkeit der \"aufgespaltenen\" Haltezeitberechnung f\u00fcr Bestandteile desselben Grundst\u00fcckes wegen Fehlens der erforderlichen gesetzlichen Grundlage."}, {"Sprachen": ["fr"], "Text": "Regeste\n<br>Art. 4 Cst; imp\u00f4t sur les gains immobiliers. A d\u00e9faut d'une base l\u00e9gale autorisant un tel proc\u00e9d\u00e9, il n'est pas admissible d'\u00e9tablir des distinctions, en ce qui concerne la dur\u00e9e de possession, entre diverses parties d'un m\u00eame immeuble."}, {"Sprachen": ["it"], "Text": "Regesto\n<br>Art. 4 Cost; imposta sui profitti immobiliari. In assenza di una base legale che autorizzi tale modo di procedere, non \u00e8 consentito operare distinzioni, per quanto concerne la durata della propriet\u00e0, tra varie parti di uno stesso fondo."}], "ScrapyJob": "446973/47/2981", "Zeit UTC": "16.07.2026 08:27:56", "Checksum": "13ad1c8396c0b42bab599b128ad14d5e"}