{"Signatur": "CH_BGE_999", "Spider": "CH_BGE", "Sprache": "de", "Datum": "1972-10-13", "HTML": {"Datei": "CH_BGE/CH_BGE_999_BGE-98-IB-197_1972-10-13.html", "URL": "https://search.bger.ch/ext/eurospider/live/de/php/clir/http/index.php?highlight_docid=atf%3A%2F%2F98-IB-197%3Ade&lang=de&zoom==&type=show_document", "Checksum": "92e7b86fa90df7f0075b3c95006c9dac"}, "Scrapedate": "2026-04-09", "Num": ["BGE 98 IB 197"], "Kopfzeile": [{"Sprachen": ["de"], "Text": "Bundesgericht (BGE) sonstiges 13.10.1972 BGE 98 IB 197"}, {"Sprachen": ["fr"], "Text": "Tribunal f\u00e9d\u00e9ral (ATF) autres 13.10.1972 BGE 98 IB 197"}, {"Sprachen": ["it"], "Text": "Tribunale federale (DTF) diversi 13.10.1972 BGE 98 IB 197"}], "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>Emissionsabgabe; Verrechnungssteuer. Begriff des Verm\u00f6gens \"\u00e4hnlicher Art\" im Sinne von Art. 48 Abs. 1 StG und Art. 4 Abs. 1 lit. c VStG; Abgrenzung vom Sonderverm\u00f6gen sogenannter \"Investment-Clubs.\""}, {"Sprachen": ["fr"], "Text": "Regeste\n<br>Droit de timbre \u00e0 l'\u00e9mission; imp\u00f4t anticip\u00e9. Notion d'ensemble de biens de caract\u00e8re semblable (\u00e0 un fonds de placement) au sens de l'art. 48 al. 1 LT et de l'art. 4 al. 1 lit. c de la loi f\u00e9d\u00e9rale sur l'imp\u00f4t anticip\u00e9; crit\u00e8res de distinction d'avec les biens d'un \"Investment-Club\"."}, {"Sprachen": ["it"], "Text": "Regesto\n<br>Tassa di bollo d'emissione; imposta preventiva. Nozione di patrimonio \"dello stesso genere\" (d'un fondo di investimento) ai sensi dell'art. 48 cpv. 1 LB e dell'art. 4 cpv. 1 lett. c della legge federale sull'imposta preventiva; caratteristiche che lo distinguono dal patrimonio d'un cosiddetto \"Investment-Club\"."}], "ScrapyJob": "446973/47/2860", "Zeit UTC": "09.04.2026 20:19:29", "Checksum": "518f57906ff5f8503622fb47a1a4079e"}