{"Signatur": "CH_BGE_999", "Spider": "CH_BGE", "Sprache": "de", "Datum": "1974-09-26", "HTML": {"Datei": "CH_BGE/CH_BGE_999_BGE-100-IB-283_1974-09-26.html", "URL": "https://search.bger.ch/ext/eurospider/live/de/php/clir/http/index.php?highlight_docid=atf%3A%2F%2F100-IB-283%3Ade&lang=de&zoom=&type=show_document", "Checksum": "4b5b11c70fe3eb23d730c5d8b3dd176a"}, "Scrapedate": "2026-04-30", "Num": ["BGE 100 IB 283"], "Kopfzeile": [{"Sprachen": ["de"], "Text": "Bundesgericht (BGE) sonstiges 26.09.1974 BGE 100 IB 283"}, {"Sprachen": ["fr"], "Text": "Tribunal f\u00e9d\u00e9ral (ATF) autres 26.09.1974 BGE 100 IB 283"}, {"Sprachen": ["it"], "Text": "Tribunale federale (DTF) diversi 26.09.1974 BGE 100 IB 283"}], "Meta": [{"Sprachen": ["de"], "Text": "Eidgenossenschaft Bundesgericht (BGE) sonstiges"}, {"Sprachen": ["fr"], "Text": "Conf\u00e9deration Tribunal f\u00e9d\u00e9ral (ATF) autres"}, {"Sprachen": ["it"], "Text": "Confederazione Tribunale federale (DTF) diversi"}], "Abstract": [{"Sprachen": ["de"], "Text": "Regeste\n<br>Warenumsatzsteuer: Steuerpflicht eines Kunstmalers. Best\u00e4tigung der Rechtsprechung (BGE 98 Ib 22)."}, {"Sprachen": ["fr"], "Text": "Regeste\n<br>Imp\u00f4t sur le chiffre d'affaires: Assujettissement d'un artiste-peintre. Confirmation de la jurisprudence (RO 98 Ib 22)."}, {"Sprachen": ["it"], "Text": "Regesto\n<br>Imposta sulla cifra d'affari: Assoggettamento all'imposta di un artista pittore. Conferma della giurisprudenza (RU 98 Ib 22)."}], "ScrapyJob": "446973/47/2897", "Zeit UTC": "30.04.2026 04:52:58", "Checksum": "466350f483d20bc14bc6a5301564afdb"}