{"Signatur": "CH_BGE_004", "Spider": "CH_BGE", "Sprache": "de", "Datum": "2000-01-31", "HTML": {"Datei": "CH_BGE/CH_BGE_004_BGE-126-II-49_2000-01-31.html", "URL": "https://search.bger.ch/ext/eurospider/live/de/php/clir/http/index.php?highlight_docid=atf%3A%2F%2F126-II-49%3Ade&lang=de&zoom=&type=show_document", "Checksum": "6e3fe0c56bc41e73567de3afc05cfa9a"}, "Scrapedate": "2023-01-01", "Num": ["BGE 126 II 49"], "Kopfzeile": [{"Sprachen": ["de"], "Text": "Bundesgericht (BGE) Teil II 31.01.2000 BGE 126 II 49"}, {"Sprachen": ["fr"], "Text": "Tribunal f\u00e9d\u00e9ral (ATF) Partie II 31.01.2000 BGE 126 II 49"}, {"Sprachen": ["it"], "Text": "Tribunale federale (DTF) Parte II 31.01.2000 BGE 126 II 49"}], "Meta": [{"Sprachen": ["de"], "Text": "Eidgenossenschaft Bundesgericht (BGE) Teil II"}, {"Sprachen": ["fr"], "Text": "Conf\u00e9deration Tribunal f\u00e9d\u00e9ral (ATF) Partie II"}, {"Sprachen": ["it"], "Text": "Confederazione Tribunale federale (DTF) Parte II"}, {"Sprachen": ["de", "fr", "it"], "Text": "II. \u00f6ffentlichrechtlichen Abteilung"}], "Abstract": [{"Sprachen": ["de"], "Text": "Regeste\n<br>Art. 17 VStG (Verj\u00e4hrung). Die Verrechnungssteuer unterliegt keiner absoluten Verj\u00e4hrung (E. 2)."}, {"Sprachen": ["fr"], "Text": "Regeste\n<br>Art. 17 LIA: prescription. L'imp\u00f4t anticip\u00e9 n'est soumis \u00e0 aucune prescription absolue (consid. 2)."}, {"Sprachen": ["it"], "Text": "Regesto\n<br>Art. 17 LIP: prescrizione. L'imposta preventiva non \u00e8 soggetta a prescrizione assoluta (consid. 2)."}], "ScrapyJob": "446973/47/2948", "Zeit UTC": "15.06.2026 21:09:55", "Checksum": "64d862522b591f5114ebd31e8b9977df"}