{"Signatur": "CH_BGE_002", "Spider": "CH_BGE", "Sprache": "fr", "Datum": "1988-10-28", "HTML": {"Datei": "CH_BGE/CH_BGE_002_BGE-114-IA-317_1988-10-28.html", "URL": "https://search.bger.ch/ext/eurospider/live/de/php/clir/http/index.php?highlight_docid=atf%3A%2F%2F114-IA-317%3Ade&lang=de&zoom=&type=show_document", "Checksum": "69f74b084ed893168d5aea6d7a9613f0"}, "Scrapedate": "2023-01-01", "Num": ["BGE 114 IA 317"], "Kopfzeile": [{"Sprachen": ["de"], "Text": "Bundesgericht (BGE) Teil Ia 28.10.1988 BGE 114 IA 317"}, {"Sprachen": ["fr"], "Text": "Tribunal f\u00e9d\u00e9ral (ATF) Partie Ia 28.10.1988 BGE 114 IA 317"}, {"Sprachen": ["it"], "Text": "Tribunale federale (DTF) Parte Ia 28.10.1988 BGE 114 IA 317"}], "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"}, {"Sprachen": ["de", "fr", "it"], "Text": "IIe Cour de droit public"}], "Abstract": [{"Sprachen": ["de"], "Text": "Regeste\n<br>Art. 90 Abs. 1 lit. b OG; Die Doppelbesteuerungsr\u00fcge ist zu begr\u00fcnden, besonders wenn kein typischer Anwendungsfall von Art. 46 Abs. 2 BV vorliegt."}, {"Sprachen": ["fr"], "Text": "Regeste\n<br>Art. 90 al. 1 lettre b OJ; le grief de double imposition doit \u00eatre motiv\u00e9, en particulier lorsqu'il ne s'agit pas d'un cas typique d'application de l'art. 46 al. 2 Cst."}, {"Sprachen": ["it"], "Text": "Regesto\n<br>Art. 90 cpv. 1 lett. b OG: la censura con cui ci si duole di una doppia imposizione dev'essere motivata, in particolare ove non si tratti di un caso tipico di applicazione dell'art. 46 cpv. 2 Cost."}], "ScrapyJob": "446973/47/2981", "Zeit UTC": "16.07.2026 07:40:45", "Checksum": "9af15b064870a2e22ea3bcdde52ec630"}