{"Signatur": "CH_BGE_007", "Spider": "CH_BGE", "Sprache": "de", "Datum": "1977-03-01", "HTML": {"Datei": "CH_BGE/CH_BGE_007_BGE-103-V-1_1977-03-01.html", "URL": "https://search.bger.ch/ext/eurospider/live/de/php/clir/http/index.php?highlight_docid=atf%3A%2F%2F103-V-1%3Ade&lang=de&zoom=&type=show_document", "Checksum": "96eddb3d1e5d87a5267af322323e6400"}, "Scrapedate": "2023-01-01", "Num": ["BGE 103 V 1"], "Kopfzeile": [{"Sprachen": ["de"], "Text": "Bundesgericht (BGE) Teil V 01.03.1977 BGE 103 V 1"}, {"Sprachen": ["fr"], "Text": "Tribunal f\u00e9d\u00e9ral (ATF) Partie V 01.03.1977 BGE 103 V 1"}, {"Sprachen": ["it"], "Text": "Tribunale federale (DTF) Parte V 01.03.1977 BGE 103 V 1"}], "Meta": [{"Sprachen": ["de"], "Text": "Eidgenossenschaft Bundesgericht (BGE) Teil V"}, {"Sprachen": ["fr"], "Text": "Conf\u00e9deration Tribunal f\u00e9d\u00e9ral (ATF) Partie V"}, {"Sprachen": ["it"], "Text": "Confederazione Tribunale federale (DTF) Parte V"}], "Abstract": [{"Sprachen": ["de"], "Text": "Regeste\n<br>Art. 5 AHVG, Art. 7 lit. c und h AHVV. Beitragsrechtliche Qualifikation von sog. geldwerten Leistungen. Art. 16 Abs. 3 AHVG, Art. 23 Abs. 4 AHVV. Verh\u00e4ltnis der AHV-rechtlichen zur wehrsteuerrechtlichen Beurteilung."}, {"Sprachen": ["fr"], "Text": "Regeste\n<br>Art. 5 al. 2 LAVS, art. 7 lit. c et h RAVS. Cotisations: qualification des prestations appr\u00e9ciables en argent. Art. 16 al. 3 LAVS, art. 23 al. 4 RAVS. Rapports entre l'appr\u00e9ciation selon les crit\u00e8res du droit de l'AVS et celle suivant les crit\u00e8res de l'imp\u00f4t pour la d\u00e9fense nationale."}, {"Sprachen": ["it"], "Text": "Regesto\n<br>Art. 5 cpv. 2 LAVS, art. 7 lit. c e h OAVS. Contributi: qualificazione delle prestazioni apprezzabili in denaro. Art. 16 cpv. 3 LAVS, art. 23 cpv. 4 OAVS. Rapporti fra l'apprezzamento giusta i criteri giuridici dell'AVS e quello attinente ai criteri dell'imposta per la difesa nazionale."}], "ScrapyJob": "446973/47/2981", "Zeit UTC": "16.07.2026 08:21:05", "Checksum": "670384ac9f51dc6d44b92039a2a30d14"}