{
  "Signatur": "CH_VB_015",
  "Spider": "CH_VB",
  "Datum": "1997-04-04",
  "PDF": {
    "Datei": "CH_VB/CH_VB_015_JAAC-61-94--_1997-04-04.pdf",
    "URL": "https://www.amtsdruckschriften.bar.admin.ch/viewOrigDoc/150003671.pdf?ID=150003671",
    "Checksum": "ddb792db562b60f8d7c3ff5289d5e5e2"
  },
  "Scrapedate": "2026-03-20",
  "Num": [
    "JAAC 61.94 \r"
  ],
  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Verwaltungspraxis der Bundesbehörden (1987-2017) Steuerrekurskommission 04.04.1997 JAAC 61.94 \r"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Jurisprudence des autorités administratives de la Confédération (1987-2017)  Commission fédérale de recours en matière de contributions, jusqu'à 2006 04.04.1997 JAAC 61.94 \r"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Giurisprudenza delle autorità amministrative della Confederazione (1987-2017) Commissione federale di ricorso in materia di contribuzioni 04.04.1997 JAAC 61.94 \r"
    }
  ],
  "Meta": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Eidgenossenschaft Verwaltungspraxis der Bundesbehörden (1987-2017) Steuerrekurskommission"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Conféderation Jurisprudence des autorités administratives de la Confédération (1987-2017)  Commission fédérale de recours en matière de contributions, jusqu'à 2006"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Confederazione Giurisprudenza delle autorità amministrative della Confederazione (1987-2017) Commissione federale di ricorso in materia di contribuzioni"
    }
  ],
  "ScrapyJob": "446973/70/126",
  "Zeit UTC": "20.03.2026 01:28:08",
  "Checksum": "218a99b08a04db378834472d5014cf60",
  "Sprache": "de",
  "Chunktime": "15.04.2026 02:31:29",
  "Chunks": [
    {
      "id": "CH/VB/015/JAAC-61-94--_1997-04-04_C0001",
      "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-61-94--_1997-04-04_C0001.json",
      "offset": 0,
      "len": 4406,
      "MicroChunks": [
        {
          "id": "CH/VB/015/JAAC-61-94--_1997-04-04_MC00001",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-61-94--_1997-04-04_MC00001.txt",
          "offset": 0,
          "len": 119
        },
        {
          "id": "CH/VB/015/JAAC-61-94--_1997-04-04_MC00002",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-61-94--_1997-04-04_MC00002.txt",
          "offset": 119,
          "len": 699
        },
        {
          "id": "CH/VB/015/JAAC-61-94--_1997-04-04_MC00003",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-61-94--_1997-04-04_MC00003.txt",
          "offset": 807,
          "len": 650
        },
        {
          "id": "CH/VB/015/JAAC-61-94--_1997-04-04_MC00004",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-61-94--_1997-04-04_MC00004.txt",
          "offset": 1457,
          "len": 286
        },
        {
          "id": "CH/VB/015/JAAC-61-94--_1997-04-04_MC00005",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-61-94--_1997-04-04_MC00005.txt",
          "offset": 1743,
          "len": 548
        },
        {
          "id": "CH/VB/015/JAAC-61-94--_1997-04-04_MC00006",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-61-94--_1997-04-04_MC00006.txt",
          "offset": 1980,
          "len": 667
        },
        {
          "id": "CH/VB/015/JAAC-61-94--_1997-04-04_MC00007",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-61-94--_1997-04-04_MC00007.txt",
          "offset": 2538,
          "len": 233
        },
        {
          "id": "CH/VB/015/JAAC-61-94--_1997-04-04_MC00008",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-61-94--_1997-04-04_MC00008.txt",
          "offset": 2771,
          "len": 696
        },
        {
          "id": "CH/VB/015/JAAC-61-94--_1997-04-04_MC00009",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-61-94--_1997-04-04_MC00009.txt",
          "offset": 3467,
          "len": 679
        },
        {
          "id": "CH/VB/015/JAAC-61-94--_1997-04-04_MC00010",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-61-94--_1997-04-04_MC00010.txt",
          "offset": 4146,
          "len": 260
        }
      ]
    },
    {
      "id": "CH/VB/015/JAAC-61-94--_1997-04-04_C0002",
      "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-61-94--_1997-04-04_C0002.json",
      "offset": 4406,
      "len": 3461,
      "MicroChunks": [
        {
          "id": "CH/VB/015/JAAC-61-94--_1997-04-04_MC00011",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-61-94--_1997-04-04_MC00011.txt",
          "offset": 4406,
          "len": 507
        },
        {
          "id": "CH/VB/015/JAAC-61-94--_1997-04-04_MC00012",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-61-94--_1997-04-04_MC00012.txt",
          "offset": 4825,
          "len": 539
        },
        {
          "id": "CH/VB/015/JAAC-61-94--_1997-04-04_MC00013",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-61-94--_1997-04-04_MC00013.txt",
          "offset": 5254,
          "len": 667
        },
        {
          "id": "CH/VB/015/JAAC-61-94--_1997-04-04_MC00014",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-61-94--_1997-04-04_MC00014.txt",
          "offset": 5757,
          "len": 451
        },
        {
          "id": "CH/VB/015/JAAC-61-94--_1997-04-04_MC00015",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-61-94--_1997-04-04_MC00015.txt",
          "offset": 5921,
          "len": 578
        },
        {
          "id": "CH/VB/015/JAAC-61-94--_1997-04-04_MC00016",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-61-94--_1997-04-04_MC00016.txt",
          "offset": 6208,
          "len": 660
        },
        {
          "id": "CH/VB/015/JAAC-61-94--_1997-04-04_MC00017",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-61-94--_1997-04-04_MC00017.txt",
          "offset": 6627,
          "len": 642
        },
        {
          "id": "CH/VB/015/JAAC-61-94--_1997-04-04_MC00018",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-61-94--_1997-04-04_MC00018.txt",
          "offset": 6982,
          "len": 602
        },
        {
          "id": "CH/VB/015/JAAC-61-94--_1997-04-04_MC00019",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-61-94--_1997-04-04_MC00019.txt",
          "offset": 7388,
          "len": 479
        }
      ]
    },
    {
      "id": "CH/VB/015/JAAC-61-94--_1997-04-04_C0003",
      "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-61-94--_1997-04-04_C0003.json",
      "offset": 7867,
      "len": 5489,
      "MicroChunks": [
        {
          "id": "CH/VB/015/JAAC-61-94--_1997-04-04_MC00020",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-61-94--_1997-04-04_MC00020.txt",
          "offset": 7867,
          "len": 683
        },
        {
          "id": "CH/VB/015/JAAC-61-94--_1997-04-04_MC00021",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-61-94--_1997-04-04_MC00021.txt",
          "offset": 8355,
          "len": 654
        },
        {
          "id": "CH/VB/015/JAAC-61-94--_1997-04-04_MC00022",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-61-94--_1997-04-04_MC00022.txt",
          "offset": 8824,
          "len": 699
        },
        {
          "id": "CH/VB/015/JAAC-61-94--_1997-04-04_MC00023",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-61-94--_1997-04-04_MC00023.txt",
          "offset": 9523,
          "len": 623
        },
        {
          "id": "CH/VB/015/JAAC-61-94--_1997-04-04_MC00024",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-61-94--_1997-04-04_MC00024.txt",
          "offset": 9998,
          "len": 679
        },
        {
          "id": "CH/VB/015/JAAC-61-94--_1997-04-04_MC00025",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-61-94--_1997-04-04_MC00025.txt",
          "offset": 10406,
          "len": 568
        },
        {
          "id": "CH/VB/015/JAAC-61-94--_1997-04-04_MC00026",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-61-94--_1997-04-04_MC00026.txt",
          "offset": 10844,
          "len": 542
        },
        {
          "id": "CH/VB/015/JAAC-61-94--_1997-04-04_MC00027",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-61-94--_1997-04-04_MC00027.txt",
          "offset": 11386,
          "len": 355
        },
        {
          "id": "CH/VB/015/JAAC-61-94--_1997-04-04_MC00028",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-61-94--_1997-04-04_MC00028.txt",
          "offset": 11451,
          "len": 640
        },
        {
          "id": "CH/VB/015/JAAC-61-94--_1997-04-04_MC00029",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-61-94--_1997-04-04_MC00029.txt",
          "offset": 12091,
          "len": 603
        },
        {
          "id": "CH/VB/015/JAAC-61-94--_1997-04-04_MC00030",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-61-94--_1997-04-04_MC00030.txt",
          "offset": 12603,
          "len": 580
        },
        {
          "id": "CH/VB/015/JAAC-61-94--_1997-04-04_MC00031",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-61-94--_1997-04-04_MC00031.txt",
          "offset": 12822,
          "len": 534
        }
      ]
    },
    {
      "id": "CH/VB/015/JAAC-61-94--_1997-04-04_C0004",
      "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-61-94--_1997-04-04_C0004.json",
      "offset": 13356,
      "len": 4152,
      "MicroChunks": [
        {
          "id": "CH/VB/015/JAAC-61-94--_1997-04-04_MC00032",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-61-94--_1997-04-04_MC00032.txt",
          "offset": 13356,
          "len": 659
        },
        {
          "id": "CH/VB/015/JAAC-61-94--_1997-04-04_MC00033",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-61-94--_1997-04-04_MC00033.txt",
          "offset": 13999,
          "len": 292
        },
        {
          "id": "CH/VB/015/JAAC-61-94--_1997-04-04_MC00034",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-61-94--_1997-04-04_MC00034.txt",
          "offset": 14291,
          "len": 690
        },
        {
          "id": "CH/VB/015/JAAC-61-94--_1997-04-04_MC00035",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-61-94--_1997-04-04_MC00035.txt",
          "offset": 14926,
          "len": 693
        },
        {
          "id": "CH/VB/015/JAAC-61-94--_1997-04-04_MC00036",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-61-94--_1997-04-04_MC00036.txt",
          "offset": 15574,
          "len": 611
        },
        {
          "id": "CH/VB/015/JAAC-61-94--_1997-04-04_MC00037",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-61-94--_1997-04-04_MC00037.txt",
          "offset": 15980,
          "len": 639
        },
        {
          "id": "CH/VB/015/JAAC-61-94--_1997-04-04_MC00038",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-61-94--_1997-04-04_MC00038.txt",
          "offset": 16600,
          "len": 594
        },
        {
          "id": "CH/VB/015/JAAC-61-94--_1997-04-04_MC00039",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-61-94--_1997-04-04_MC00039.txt",
          "offset": 17013,
          "len": 495
        }
      ]
    },
    {
      "id": "CH/VB/015/JAAC-61-94--_1997-04-04_C0005",
      "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-61-94--_1997-04-04_C0005.json",
      "offset": 17508,
      "len": 3161,
      "MicroChunks": [
        {
          "id": "CH/VB/015/JAAC-61-94--_1997-04-04_MC00040",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-61-94--_1997-04-04_MC00040.txt",
          "offset": 17508,
          "len": 557
        },
        {
          "id": "CH/VB/015/JAAC-61-94--_1997-04-04_MC00041",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-61-94--_1997-04-04_MC00041.txt",
          "offset": 17957,
          "len": 408
        },
        {
          "id": "CH/VB/015/JAAC-61-94--_1997-04-04_MC00042",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-61-94--_1997-04-04_MC00042.txt",
          "offset": 18065,
          "len": 648
        },
        {
          "id": "CH/VB/015/JAAC-61-94--_1997-04-04_MC00043",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-61-94--_1997-04-04_MC00043.txt",
          "offset": 18710,
          "len": 342
        },
        {
          "id": "CH/VB/015/JAAC-61-94--_1997-04-04_MC00044",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-61-94--_1997-04-04_MC00044.txt",
          "offset": 18888,
          "len": 666
        },
        {
          "id": "CH/VB/015/JAAC-61-94--_1997-04-04_MC00045",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-61-94--_1997-04-04_MC00045.txt",
          "offset": 19437,
          "len": 578
        },
        {
          "id": "CH/VB/015/JAAC-61-94--_1997-04-04_MC00046",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-61-94--_1997-04-04_MC00046.txt",
          "offset": 19995,
          "len": 674
        }
      ]
    },
    {
      "id": "CH/VB/015/JAAC-61-94--_1997-04-04_C0006",
      "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-61-94--_1997-04-04_C0006.json",
      "offset": 20669,
      "len": 3404,
      "MicroChunks": [
        {
          "id": "CH/VB/015/JAAC-61-94--_1997-04-04_MC00047",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-61-94--_1997-04-04_MC00047.txt",
          "offset": 20669,
          "len": 375
        },
        {
          "id": "CH/VB/015/JAAC-61-94--_1997-04-04_MC00048",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-61-94--_1997-04-04_MC00048.txt",
          "offset": 21024,
          "len": 400
        },
        {
          "id": "CH/VB/015/JAAC-61-94--_1997-04-04_MC00049",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-61-94--_1997-04-04_MC00049.txt",
          "offset": 21044,
          "len": 670
        },
        {
          "id": "CH/VB/015/JAAC-61-94--_1997-04-04_MC00050",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-61-94--_1997-04-04_MC00050.txt",
          "offset": 21714,
          "len": 462
        },
        {
          "id": "CH/VB/015/JAAC-61-94--_1997-04-04_MC00051",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-61-94--_1997-04-04_MC00051.txt",
          "offset": 21854,
          "len": 664
        },
        {
          "id": "CH/VB/015/JAAC-61-94--_1997-04-04_MC00052",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-61-94--_1997-04-04_MC00052.txt",
          "offset": 22518,
          "len": 138
        },
        {
          "id": "CH/VB/015/JAAC-61-94--_1997-04-04_MC00053",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-61-94--_1997-04-04_MC00053.txt",
          "offset": 22656,
          "len": 530
        },
        {
          "id": "CH/VB/015/JAAC-61-94--_1997-04-04_MC00054",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-61-94--_1997-04-04_MC00054.txt",
          "offset": 22978,
          "len": 679
        },
        {
          "id": "CH/VB/015/JAAC-61-94--_1997-04-04_MC00055",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-61-94--_1997-04-04_MC00055.txt",
          "offset": 23497,
          "len": 576
        }
      ]
    },
    {
      "id": "CH/VB/015/JAAC-61-94--_1997-04-04_C0007",
      "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-61-94--_1997-04-04_C0007.json",
      "offset": 24073,
      "len": 3336,
      "MicroChunks": [
        {
          "id": "CH/VB/015/JAAC-61-94--_1997-04-04_MC00056",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-61-94--_1997-04-04_MC00056.txt",
          "offset": 24073,
          "len": 476
        },
        {
          "id": "CH/VB/015/JAAC-61-94--_1997-04-04_MC00057",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-61-94--_1997-04-04_MC00057.txt",
          "offset": 24345,
          "len": 656
        },
        {
          "id": "CH/VB/015/JAAC-61-94--_1997-04-04_MC00058",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-61-94--_1997-04-04_MC00058.txt",
          "offset": 24838,
          "len": 683
        },
        {
          "id": "CH/VB/015/JAAC-61-94--_1997-04-04_MC00059",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-61-94--_1997-04-04_MC00059.txt",
          "offset": 25359,
          "len": 677
        },
        {
          "id": "CH/VB/015/JAAC-61-94--_1997-04-04_MC00060",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-61-94--_1997-04-04_MC00060.txt",
          "offset": 25521,
          "len": 666
        },
        {
          "id": "CH/VB/015/JAAC-61-94--_1997-04-04_MC00061",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-61-94--_1997-04-04_MC00061.txt",
          "offset": 26187,
          "len": 584
        },
        {
          "id": "CH/VB/015/JAAC-61-94--_1997-04-04_MC00062",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-61-94--_1997-04-04_MC00062.txt",
          "offset": 26675,
          "len": 625
        },
        {
          "id": "CH/VB/015/JAAC-61-94--_1997-04-04_MC00063",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-61-94--_1997-04-04_MC00063.txt",
          "offset": 27048,
          "len": 361
        }
      ]
    },
    {
      "id": "CH/VB/015/JAAC-61-94--_1997-04-04_C0008",
      "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-61-94--_1997-04-04_C0008.json",
      "offset": 27409,
      "len": 5515,
      "MicroChunks": [
        {
          "id": "CH/VB/015/JAAC-61-94--_1997-04-04_MC00064",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-61-94--_1997-04-04_MC00064.txt",
          "offset": 27409,
          "len": 658
        },
        {
          "id": "CH/VB/015/JAAC-61-94--_1997-04-04_MC00065",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-61-94--_1997-04-04_MC00065.txt",
          "offset": 27816,
          "len": 424
        },
        {
          "id": "CH/VB/015/JAAC-61-94--_1997-04-04_MC00066",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-61-94--_1997-04-04_MC00066.txt",
          "offset": 28067,
          "len": 593
        },
        {
          "id": "CH/VB/015/JAAC-61-94--_1997-04-04_MC00067",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-61-94--_1997-04-04_MC00067.txt",
          "offset": 28549,
          "len": 672
        },
        {
          "id": "CH/VB/015/JAAC-61-94--_1997-04-04_MC00068",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-61-94--_1997-04-04_MC00068.txt",
          "offset": 29104,
          "len": 697
        },
        {
          "id": "CH/VB/015/JAAC-61-94--_1997-04-04_MC00069",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-61-94--_1997-04-04_MC00069.txt",
          "offset": 29801,
          "len": 646
        },
        {
          "id": "CH/VB/015/JAAC-61-94--_1997-04-04_MC00070",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-61-94--_1997-04-04_MC00070.txt",
          "offset": 30265,
          "len": 424
        },
        {
          "id": "CH/VB/015/JAAC-61-94--_1997-04-04_MC00071",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-61-94--_1997-04-04_MC00071.txt",
          "offset": 30689,
          "len": 618
        },
        {
          "id": "CH/VB/015/JAAC-61-94--_1997-04-04_MC00072",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-61-94--_1997-04-04_MC00072.txt",
          "offset": 31134,
          "len": 619
        },
        {
          "id": "CH/VB/015/JAAC-61-94--_1997-04-04_MC00073",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-61-94--_1997-04-04_MC00073.txt",
          "offset": 31664,
          "len": 510
        },
        {
          "id": "CH/VB/015/JAAC-61-94--_1997-04-04_MC00074",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-61-94--_1997-04-04_MC00074.txt",
          "offset": 32174,
          "len": 470
        },
        {
          "id": "CH/VB/015/JAAC-61-94--_1997-04-04_MC00075",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-61-94--_1997-04-04_MC00075.txt",
          "offset": 32644,
          "len": 280
        }
      ]
    }
  ]
}