{"Signatur": "CH_BGE_003", "Spider": "CH_BGE", "Sprache": "de", "Datum": "1974-03-28", "HTML": {"Datei": "CH_BGE/CH_BGE_003_BGE-100-IB-67_1974-03-28.html", "URL": "https://search.bger.ch/ext/eurospider/live/de/php/clir/http/index.php?highlight_docid=atf%3A%2F%2F100-IB-67%3Ade&lang=de&zoom=&type=show_document", "Checksum": "9a8e34081dcfea01b8599fbddf32da9f"}, "Scrapedate": "2023-01-01", "Num": ["BGE 100 IB 67"], "Kopfzeile": [{"Sprachen": ["de"], "Text": "Bundesgericht (BGE) Teil Ib 28.03.1974 BGE 100 IB 67"}, {"Sprachen": ["fr"], "Text": "Tribunal f\u00e9d\u00e9ral (ATF) Partie Ib 28.03.1974 BGE 100 IB 67"}, {"Sprachen": ["it"], "Text": "Tribunale federale (DTF) Parte Ib 28.03.1974 BGE 100 IB 67"}], "Meta": [{"Sprachen": ["de"], "Text": "Eidgenossenschaft Bundesgericht (BGE) Teil Ib"}, {"Sprachen": ["fr"], "Text": "Conf\u00e9deration Tribunal f\u00e9d\u00e9ral (ATF) Partie Ib"}, {"Sprachen": ["it"], "Text": "Confederazione Tribunale federale (DTF) Parte Ib"}], "Abstract": [{"Sprachen": ["de"], "Text": "Regeste\n<br>Warenumsatzsteuer: Das Zurverf\u00fcgungstellen von Arbeitskr\u00e4ften stellt keine steuerbare Warenlieferung dar."}, {"Sprachen": ["fr"], "Text": "Regeste\n<br>Imp\u00f4t sur le chiffre d'affaires: Le fait de mettre du personnel \u00e0 la disposition d'autrui ne constitue pas une livraison de marchandises soumises \u00e0 l'imp\u00f4t."}, {"Sprachen": ["it"], "Text": "Regesto\n<br>Imposta sulla cifra d'affari: Il fatto di mettere personale alla disposizione di terzi non costituisce una fornitura di merci soggetta all'imposta."}], "ScrapyJob": "446973/47/2948", "Zeit UTC": "15.06.2026 21:12:23", "Checksum": "8395421bded94883cc154015ac8d2976"}