{"Signatur": "CH_BGE_999", "Spider": "CH_BGE", "Sprache": "fr", "Datum": "1954-11-26", "HTML": {"Datei": "CH_BGE/CH_BGE_999_BGE-80-I-364_1954-11-26.html", "URL": "https://search.bger.ch/ext/eurospider/live/de/php/clir/http/index.php?highlight_docid=atf%3A%2F%2F80-I-364%3Ade&lang=de&zoom=&type=show_document", "Checksum": "96c0482ec772582290a6a8e032ad6e2e"}, "Scrapedate": "2026-04-27", "Num": ["BGE 80 I 364"], "Kopfzeile": [{"Sprachen": ["de"], "Text": "Bundesgericht (BGE) sonstiges 26.11.1954 BGE 80 I 364"}, {"Sprachen": ["fr"], "Text": "Tribunal f\u00e9d\u00e9ral (ATF) autres 26.11.1954 BGE 80 I 364"}, {"Sprachen": ["it"], "Text": "Tribunale federale (DTF) diversi 26.11.1954 BGE 80 I 364"}], "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. 21, Abs. 1 lit. e WStB: Gewinne beim \"Sport-Toto\". Steuerbarkeit und Steuerberechnung."}, {"Sprachen": ["fr"], "Text": "Regeste\n<br>Art. 21 al. 1 lit. e AIN. Imposition des gains r\u00e9alis\u00e9s par les participants aux concours dits \"Sport-Toto\"."}, {"Sprachen": ["it"], "Text": "Regesto\n<br>Art. 21 cp. 1 lett. e DIN: Imponibilit\u00e0 dei guadagni realizzati allo \"Sport-Toto\"."}], "ScrapyJob": "446973/47/2886", "Zeit UTC": "27.04.2026 17:36:21", "Checksum": "b1cf49f6cf245271344c5af11b3d3849"}