{"Signatur": "CH_BGE_003", "Spider": "CH_BGE", "Sprache": "de", "Datum": "1988-02-26", "HTML": {"Datei": "CH_BGE/CH_BGE_003_BGE-114-IB-27_1988-02-26.html", "URL": "https://search.bger.ch/ext/eurospider/live/de/php/clir/http/index.php?highlight_docid=atf%3A%2F%2F114-IB-27%3Ade&lang=de&zoom=&type=show_document", "Checksum": "96ee2185971443187845c738cab7f760"}, "Scrapedate": "2026-08-16", "Scrapetime": "07:50:15", "Num": ["BGE 114 IB 27"], "Kopfzeile": [{"Sprachen": ["de"], "Text": "Bundesgericht (BGE) Teil Ib 26.02.1988 BGE 114 IB 27"}, {"Sprachen": ["fr"], "Text": "Tribunal f\u00e9d\u00e9ral (ATF) Partie Ib 26.02.1988 BGE 114 IB 27"}, {"Sprachen": ["it"], "Text": "Tribunale federale (DTF) Parte Ib 26.02.1988 BGE 114 IB 27"}], "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"}, {"Sprachen": ["de", "fr", "it"], "Text": "II. \u00f6ffentlichrechtlichen Abteilung"}], "Abstract": [{"Sprachen": ["de"], "Text": "Regeste\n<br>Art. 131 Abs. 2 BdBSt. - Hinterziehungsversuch, Vorsatz (E. 1, 3). - Strafzumessungsregeln bei Hinterziehung (E. 4a); Anwendbarkeit des von der Eidgen\u00f6ssischen Steuerverwaltung herausgegebenen Bussentarifs (E. 4b). - Verfahren: Ber\u00fccksichtigung neuer Vorbringen bei der R\u00fcge wegen Verletzung von Art. 6 Ziff. 1 und 2 EMRK (Art. 105 Abs. 2 OG)? (E. 8)."}, {"Sprachen": ["fr"], "Text": "Regeste\n<br>Art. 131 al. 2 AIFD. - Tentative de soustraction, dol (consid. 1 et 3). - R\u00e8gles concernant la mesure de la peine en cas de soustraction; applicabilit\u00e9 du tarif des amendes \u00e9dict\u00e9 par l'Administration f\u00e9d\u00e9rale des contributions (consid. 4b). - Proc\u00e9dure: prise en consid\u00e9ration de moyens nouveaux lorsqu'est invoqu\u00e9 le grief de violation de l'art. 6 ch. 1 et 2 CEDH (art. 105 al. 2 OJ)? (consid. 8)."}, {"Sprachen": ["it"], "Text": "Regesto\n<br>Art. 131 cpv. 2 DIFD. - Tentativo di sottrazione, dolo (consid. 1, 3). - Norme concernenti la commisurazione della pena in caso di sottrazione; applicazione della tariffa delle multe emanata dall'Amministrazione federale delle contribuzioni (consid. 4b). - Procedura: devono essere prese in considerazione allegazioni nuove, ove sia sollevata la censura di violazione dell'art. 6 n.1 e 2 CEDU (art. 105 cpv. 2 OG)? (consid. 8)."}], "ScrapyJob": "446973/47/3013", "Zeit UTC": "16.08.2026 07:50:15", "Checksum": "c63cf33253562a8f818e9756b6fde501"}