{"Signatur": "CH_BGE_999", "Spider": "CH_BGE", "Sprache": "de", "Datum": "1975-10-29", "HTML": {"Datei": "CH_BGE/CH_BGE_999_BGE-101-IA-210_1975-10-29.html", "URL": "https://search.bger.ch/ext/eurospider/live/de/php/clir/http/index.php?highlight_docid=atf%3A%2F%2F101-IA-210%3Ade&lang=de&zoom==&type=show_document", "Checksum": "a5bd97f454981a89f2ccbeb39d43bdfc"}, "Scrapedate": "2026-04-09", "Num": ["BGE 101 IA 210"], "Kopfzeile": [{"Sprachen": ["de"], "Text": "Bundesgericht (BGE) sonstiges 29.10.1975 BGE 101 IA 210"}, {"Sprachen": ["fr"], "Text": "Tribunal f\u00e9d\u00e9ral (ATF) autres 29.10.1975 BGE 101 IA 210"}, {"Sprachen": ["it"], "Text": "Tribunale federale (DTF) diversi 29.10.1975 BGE 101 IA 210"}], "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>Art. 4 BV; kantonales Steuerrecht. Eigenleistungen beim Bau eines Hauses als steuerbarer Einkommensbestandteil (E. 1a); Abkl\u00e4rungspflicht der Steuerbeh\u00f6rden (E. 1b)."}, {"Sprachen": ["fr"], "Text": "Regeste\n<br>Art. 4 Cst.; droit fiscal cantonal. Prestation \u00e0 soi-m\u00eame, en cas de construction d'une maison, qualifi\u00e9e de revenu imposable (consid. 1a); obligation des autorit\u00e9s fiscales d'\u00e9tablir les faits (consid. 1b)."}, {"Sprachen": ["it"], "Text": "Regesto\n<br>Art. 4 Cost.; diritto fiscale cantonale. Prestazione effettuata a se stesso, in occasione della costruzione di una casa, considerata quale reddito imponibile (consid. 1a); obbligo delle autorit\u00e0 fiscali di accertare i fatti (consid. 1b)."}], "ScrapyJob": "446973/47/2860", "Zeit UTC": "09.04.2026 20:04:18", "Checksum": "ebf490ee60bbb95833ad29fe8bb5177c"}