{"Signatur": "CH_BGE_999", "Spider": "CH_BGE", "Sprache": "fr", "Datum": "1957-01-01", "HTML": {"Datei": "CH_BGE/CH_BGE_999_BGE-83-I-191_1957.html", "URL": "https://search.bger.ch/ext/eurospider/live/de/php/clir/http/index.php?highlight_docid=atf%3A%2F%2F83-I-191%3Ade&lang=de&zoom=&type=show_document", "Checksum": "683c78ead83e6015fbad1fe9de07812a"}, "Scrapedate": "2026-04-27", "Num": ["BGE 83 I 191"], "Kopfzeile": [{"Sprachen": ["de"], "Text": "Bundesgericht (BGE) sonstiges 1957 BGE 83 I 191"}, {"Sprachen": ["fr"], "Text": "Tribunal f\u00e9d\u00e9ral (ATF) autres 1957 BGE 83 I 191"}, {"Sprachen": ["it"], "Text": "Tribunale federale (DTF) diversi 1957 BGE 83 I 191"}], "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. 49 Abs. 1 WStB. Unterliegen Gratisaktien, welche eine Aktiengesellschaft erh\u00e4lt, der Steuer vom Reingewinn?"}, {"Sprachen": ["fr"], "Text": "Regeste\n<br>Art. 49 al. 1 AIN. Y a-t-il lieu d'imposer au titre du b\u00e9n\u00e9fice net les actions gratuites que re\u00e7oit une soci\u00e9t\u00e9 anonyme?"}, {"Sprachen": ["it"], "Text": "Regesto\n<br>Art. 49 cp. 1 DIN. Sono soggette all'imposta sull'utile netto le azioni gratuite che riceve una societ\u00e0 anonima?"}], "ScrapyJob": "446973/47/2886", "Zeit UTC": "27.04.2026 17:13:13", "Checksum": "22a681e136b81e616abf9623e9abdfaf"}