{"Signatur": "CH_BGE_999", "Spider": "CH_BGE", "Sprache": "de", "Datum": "1974-03-28", "HTML": {"Datei": "CH_BGE/CH_BGE_999_BGE-100-IB-56_1974-03-28.html", "URL": "https://search.bger.ch/ext/eurospider/live/de/php/clir/http/index.php?highlight_docid=atf%3A%2F%2F100-IB-56%3Ade&lang=de&zoom==&type=show_document", "Checksum": "2076011ef8c94e176ca71ea2a0916b41"}, "Scrapedate": "2026-04-09", "Num": ["BGE 100 IB 56"], "Kopfzeile": [{"Sprachen": ["de"], "Text": "Bundesgericht (BGE) sonstiges 28.03.1974 BGE 100 IB 56"}, {"Sprachen": ["fr"], "Text": "Tribunal f\u00e9d\u00e9ral (ATF) autres 28.03.1974 BGE 100 IB 56"}, {"Sprachen": ["it"], "Text": "Tribunale federale (DTF) diversi 28.03.1974 BGE 100 IB 56"}], "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: Reinigungsarbeiten an Bauwerken und Grundst\u00fccken (f\u00fcr fremde Rechnung) geh\u00f6ren zu den steuerbaren baugewerblichen Lieferungen (Art. 15bis und 18bis WUStB)."}, {"Sprachen": ["fr"], "Text": "Regeste\n<br>Imp\u00f4t sur le chiffre d'affaires: Les travaux de nettoyage accomplis, pour compte d'autrui, sur des b\u00e2timents et des terrains font partie des travaux d'ex\u00e9cution de constructions soumis \u00e0 l'imp\u00f4t en vertu des art. 15bis et 18bis AChA."}, {"Sprachen": ["it"], "Text": "Regesto\n<br>Imposta sulla cifra d'affari: I lavori di pulizia effettuati per conto di terzi su fabbricati e terreni sono reputati forniture di lavori di costruzione, soggette all'imposta ai sensi degli art. 15bis e 18bis DCA."}], "ScrapyJob": "446973/47/2860", "Zeit UTC": "09.04.2026 20:13:41", "Checksum": "0ca548e0126fcf4ed93fc3840561a37e"}