{"Signatur": "CH_BGE_003", "Spider": "CH_BGE", "Sprache": "de", "Datum": "1973-04-06", "HTML": {"Datei": "CH_BGE/CH_BGE_003_BGE-99-IB-371_1973-04-06.html", "URL": "https://search.bger.ch/ext/eurospider/live/de/php/clir/http/index.php?highlight_docid=atf%3A%2F%2F99-IB-371%3Ade&lang=de&zoom=&type=show_document", "Checksum": "58266b01b1bac96a128683133c365e6c"}, "Scrapedate": "2023-01-01", "Num": ["BGE 99 IB 371"], "Kopfzeile": [{"Sprachen": ["de"], "Text": "Bundesgericht (BGE) Teil Ib 06.04.1973 BGE 99 IB 371"}, {"Sprachen": ["fr"], "Text": "Tribunal f\u00e9d\u00e9ral (ATF) Partie Ib 06.04.1973 BGE 99 IB 371"}, {"Sprachen": ["it"], "Text": "Tribunale federale (DTF) Parte Ib 06.04.1973 BGE 99 IB 371"}], "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>Wehrsteuer: Merkmale der Steuerumgehung. Besteuerung einer Genossenschaft f\u00fcr verdecktes Eigenkapital (Darlehen der Mitglieder) und darauf entfallende Zinsen."}, {"Sprachen": ["fr"], "Text": "Regeste\n<br>Imp\u00f4t pour la d\u00e9fense nationale: \u00e9l\u00e9ments caract\u00e9ristiques de l'\u00e9vasion fiscale. Imposition d'une soci\u00e9t\u00e9 coop\u00e9rative sur son capital propre dissimul\u00e9 (pr\u00eats des membres) et sur les int\u00e9r\u00eats y aff\u00e9rents."}, {"Sprachen": ["it"], "Text": "Regesto\n<br>Imposta per la difesa nazionale: elementi caratteristici dell'evasione fiscale. Imponibilit\u00e0 del capitale proprio dissimulato (mutui dei soci), e dei relativi interessi, di una societ\u00e0 cooperativa."}], "ScrapyJob": "446973/47/2981", "Zeit UTC": "16.07.2026 08:42:00", "Checksum": "55d5970708d0a8254a686317b0aba510"}