{"Signatur": "CH_BGE_999", "Spider": "CH_BGE", "Sprache": "de", "Datum": "1969-12-19", "HTML": {"Datei": "CH_BGE/CH_BGE_999_BGE-95-I-599_1969-12-19.html", "URL": "https://search.bger.ch/ext/eurospider/live/de/php/clir/http/index.php?highlight_docid=atf%3A%2F%2F95-I-599%3Ade&lang=de&zoom==&type=show_document", "Checksum": "fabe34d8c61ec7e936868504e2e74ad7"}, "Scrapedate": "2026-04-09", "Num": ["BGE 95 I 599"], "Kopfzeile": [{"Sprachen": ["de"], "Text": "Bundesgericht (BGE) sonstiges 19.12.1969 BGE 95 I 599"}, {"Sprachen": ["fr"], "Text": "Tribunal f\u00e9d\u00e9ral (ATF) autres 19.12.1969 BGE 95 I 599"}, {"Sprachen": ["it"], "Text": "Tribunale federale (DTF) diversi 19.12.1969 BGE 95 I 599"}], "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>Verrechnungssteuer auf Kapitalertr\u00e4gen (BG vom 13. Oktober 1965). Die Gratisaktien unterliegen dieser Steuer."}, {"Sprachen": ["fr"], "Text": "Regeste\n<br>Imp\u00f4t anticip\u00e9 sur les revenus des capitaux mobiliers (LF du 13 octobre 1965). Les actions gratuites sont soumises \u00e0 cet imp\u00f4t."}, {"Sprachen": ["it"], "Text": "Regesto\n<br>Imposta preventiva sui redditi di capitali mobili (LF del 13 ottobre 1965). Le azioni gratuite soggiacciono a questa imposta."}], "ScrapyJob": "446973/47/2860", "Zeit UTC": "09.04.2026 20:30:52", "Checksum": "3691cb9ee9177d16f849cea9ccf55188"}