{"Signatur": "CH_BGE_004", "Spider": "CH_BGE", "Sprache": "fr", "Datum": "2022-01-01", "HTML": {"Datei": "CH_BGE/CH_BGE_004_BGE-148-II-299_2022.html", "URL": "https://search.bger.ch/ext/eurospider/live/de/php/clir/http/index.php?highlight_docid=atf%3A%2F%2F148-II-299%3Ade&lang=de&zoom=&type=show_document", "Checksum": "669e58b8660ec2c9ab16da8d4aff2314"}, "Scrapedate": "2026-07-16", "Scrapetime": "09:50:45", "Num": ["BGE 148 II 299"], "Kopfzeile": [{"Sprachen": ["de"], "Text": "Bundesgericht (BGE) Teil II 2022 BGE 148 II 299"}, {"Sprachen": ["fr"], "Text": "Tribunal f\u00e9d\u00e9ral (ATF) Partie II 2022 BGE 148 II 299"}, {"Sprachen": ["it"], "Text": "Tribunale federale (DTF) Parte II 2022 BGE 148 II 299"}], "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"}], "Abstract": [{"Sprachen": ["de"], "Text": "Regeste\n<br>Art. 18a Abs. 1 DBG; Art. 8 Abs. 2<sup>bis</sup> StHG; Begriff der \"Ver\u00e4usserung\"; Schenkung. Der Begriff \"Ver\u00e4usserung\" gem\u00e4ss Art. 18a Abs. 1 DBG und Art. 8 Abs. 2<sup>bis</sup> StHG umfasst die Schenkung (E. 5, 7, 9 und 13)."}, {"Sprachen": ["fr"], "Text": "Regeste\n<br>Art. 18a al. 1 LIFD; art. 8 al. 2<sup>bis</sup> LHID; notion d'\"ali\u00e9nation\"; donation. La notion d'\"ali\u00e9nation\" des art. 18a al. 1 LIFD et 8 al. 2<sup>bis</sup> LHID englobe la donation (consid. 5, 7, 9 et 13)."}, {"Sprachen": ["it"], "Text": "Regesto\n<br>Art. 18a cpv. 1 LIFD; art. 8 cpv. 2<sup>bis</sup> LAID; nozione di \"alienazione\"; donazione. La nozione di \"alienazione\" di cui agli art. 18a cpv. 1 LIFD e 8 cpv. 2<sup>bis</sup> LAID include la donazione (consid. 5, 7, 9 e 13)."}], "ScrapyJob": "446973/47/2981", "Zeit UTC": "16.07.2026 09:50:45", "Checksum": "a638b68851f433d03054cd0fc01a03d7"}