{
  "Signatur": "CH_VB_015",
  "Spider": "CH_VB",
  "Datum": "1998-06-24",
  "PDF": {
    "Datei": "CH_VB/CH_VB_015_JAAC-63-26--_1998-06-24.pdf",
    "URL": "https://www.amtsdruckschriften.bar.admin.ch/viewOrigDoc/150004211.pdf?ID=150004211",
    "Checksum": "3be21e6831839f1365faad13ce62cb52"
  },
  "Scrapedate": "2026-03-20",
  "Num": [
    "JAAC 63.26 \r"
  ],
  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Verwaltungspraxis der Bundesbehörden (1987-2017) Steuerrekurskommission 24.06.1998 JAAC 63.26 \r"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Jurisprudence des autorités administratives de la Confédération (1987-2017)  Commission fédérale de recours en matière de contributions, jusqu'à 2006 24.06.1998 JAAC 63.26 \r"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Giurisprudenza delle autorità amministrative della Confederazione (1987-2017) Commissione federale di ricorso in materia di contribuzioni 24.06.1998 JAAC 63.26 \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 01:26:56",
  "Checksum": "62cc4aa9f9385e5851628fc796405dd0",
  "Sprache": "de",
  "Chunktime": "15.04.2026 02:31:42",
  "Chunks": [
    {
      "id": "CH/VB/015/JAAC-63-26--_1998-06-24_C0001",
      "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-63-26--_1998-06-24_C0001.json",
      "offset": 0,
      "len": 4052,
      "MicroChunks": [
        {
          "id": "CH/VB/015/JAAC-63-26--_1998-06-24_MC00001",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-63-26--_1998-06-24_MC00001.txt",
          "offset": 0,
          "len": 117
        },
        {
          "id": "CH/VB/015/JAAC-63-26--_1998-06-24_MC00002",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-63-26--_1998-06-24_MC00002.txt",
          "offset": 117,
          "len": 678
        },
        {
          "id": "CH/VB/015/JAAC-63-26--_1998-06-24_MC00003",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-63-26--_1998-06-24_MC00003.txt",
          "offset": 769,
          "len": 605
        },
        {
          "id": "CH/VB/015/JAAC-63-26--_1998-06-24_MC00004",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-63-26--_1998-06-24_MC00004.txt",
          "offset": 1374,
          "len": 269
        },
        {
          "id": "CH/VB/015/JAAC-63-26--_1998-06-24_MC00005",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-63-26--_1998-06-24_MC00005.txt",
          "offset": 1643,
          "len": 699
        },
        {
          "id": "CH/VB/015/JAAC-63-26--_1998-06-24_MC00006",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-63-26--_1998-06-24_MC00006.txt",
          "offset": 1910,
          "len": 552
        },
        {
          "id": "CH/VB/015/JAAC-63-26--_1998-06-24_MC00007",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-63-26--_1998-06-24_MC00007.txt",
          "offset": 2342,
          "len": 383
        },
        {
          "id": "CH/VB/015/JAAC-63-26--_1998-06-24_MC00008",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-63-26--_1998-06-24_MC00008.txt",
          "offset": 2725,
          "len": 669
        },
        {
          "id": "CH/VB/015/JAAC-63-26--_1998-06-24_MC00009",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-63-26--_1998-06-24_MC00009.txt",
          "offset": 3206,
          "len": 681
        },
        {
          "id": "CH/VB/015/JAAC-63-26--_1998-06-24_MC00010",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-63-26--_1998-06-24_MC00010.txt",
          "offset": 3778,
          "len": 274
        }
      ]
    },
    {
      "id": "CH/VB/015/JAAC-63-26--_1998-06-24_C0002",
      "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-63-26--_1998-06-24_C0002.json",
      "offset": 4052,
      "len": 4878,
      "MicroChunks": [
        {
          "id": "CH/VB/015/JAAC-63-26--_1998-06-24_MC00011",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-63-26--_1998-06-24_MC00011.txt",
          "offset": 4052,
          "len": 533
        },
        {
          "id": "CH/VB/015/JAAC-63-26--_1998-06-24_MC00012",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-63-26--_1998-06-24_MC00012.txt",
          "offset": 4555,
          "len": 689
        },
        {
          "id": "CH/VB/015/JAAC-63-26--_1998-06-24_MC00013",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-63-26--_1998-06-24_MC00013.txt",
          "offset": 5113,
          "len": 451
        },
        {
          "id": "CH/VB/015/JAAC-63-26--_1998-06-24_MC00014",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-63-26--_1998-06-24_MC00014.txt",
          "offset": 5432,
          "len": 477
        },
        {
          "id": "CH/VB/015/JAAC-63-26--_1998-06-24_MC00015",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-63-26--_1998-06-24_MC00015.txt",
          "offset": 5574,
          "len": 672
        },
        {
          "id": "CH/VB/015/JAAC-63-26--_1998-06-24_MC00016",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-63-26--_1998-06-24_MC00016.txt",
          "offset": 6188,
          "len": 601
        },
        {
          "id": "CH/VB/015/JAAC-63-26--_1998-06-24_MC00017",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-63-26--_1998-06-24_MC00017.txt",
          "offset": 6612,
          "len": 651
        },
        {
          "id": "CH/VB/015/JAAC-63-26--_1998-06-24_MC00018",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-63-26--_1998-06-24_MC00018.txt",
          "offset": 7152,
          "len": 211
        },
        {
          "id": "CH/VB/015/JAAC-63-26--_1998-06-24_MC00019",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-63-26--_1998-06-24_MC00019.txt",
          "offset": 7363,
          "len": 602
        },
        {
          "id": "CH/VB/015/JAAC-63-26--_1998-06-24_MC00020",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-63-26--_1998-06-24_MC00020.txt",
          "offset": 7754,
          "len": 522
        },
        {
          "id": "CH/VB/015/JAAC-63-26--_1998-06-24_MC00021",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-63-26--_1998-06-24_MC00021.txt",
          "offset": 8114,
          "len": 451
        },
        {
          "id": "CH/VB/015/JAAC-63-26--_1998-06-24_MC00022",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-63-26--_1998-06-24_MC00022.txt",
          "offset": 8276,
          "len": 654
        }
      ]
    },
    {
      "id": "CH/VB/015/JAAC-63-26--_1998-06-24_C0003",
      "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-63-26--_1998-06-24_C0003.json",
      "offset": 8930,
      "len": 4723,
      "MicroChunks": [
        {
          "id": "CH/VB/015/JAAC-63-26--_1998-06-24_MC00023",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-63-26--_1998-06-24_MC00023.txt",
          "offset": 8930,
          "len": 583
        },
        {
          "id": "CH/VB/015/JAAC-63-26--_1998-06-24_MC00024",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-63-26--_1998-06-24_MC00024.txt",
          "offset": 9440,
          "len": 698
        },
        {
          "id": "CH/VB/015/JAAC-63-26--_1998-06-24_MC00025",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-63-26--_1998-06-24_MC00025.txt",
          "offset": 10138,
          "len": 151
        },
        {
          "id": "CH/VB/015/JAAC-63-26--_1998-06-24_MC00026",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-63-26--_1998-06-24_MC00026.txt",
          "offset": 10289,
          "len": 644
        },
        {
          "id": "CH/VB/015/JAAC-63-26--_1998-06-24_MC00027",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-63-26--_1998-06-24_MC00027.txt",
          "offset": 10719,
          "len": 602
        },
        {
          "id": "CH/VB/015/JAAC-63-26--_1998-06-24_MC00028",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-63-26--_1998-06-24_MC00028.txt",
          "offset": 11117,
          "len": 615
        },
        {
          "id": "CH/VB/015/JAAC-63-26--_1998-06-24_MC00029",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-63-26--_1998-06-24_MC00029.txt",
          "offset": 11321,
          "len": 635
        },
        {
          "id": "CH/VB/015/JAAC-63-26--_1998-06-24_MC00030",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-63-26--_1998-06-24_MC00030.txt",
          "offset": 11933,
          "len": 647
        },
        {
          "id": "CH/VB/015/JAAC-63-26--_1998-06-24_MC00031",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-63-26--_1998-06-24_MC00031.txt",
          "offset": 12136,
          "len": 552
        },
        {
          "id": "CH/VB/015/JAAC-63-26--_1998-06-24_MC00032",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-63-26--_1998-06-24_MC00032.txt",
          "offset": 12580,
          "len": 672
        },
        {
          "id": "CH/VB/015/JAAC-63-26--_1998-06-24_MC00033",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-63-26--_1998-06-24_MC00033.txt",
          "offset": 13049,
          "len": 604
        }
      ]
    },
    {
      "id": "CH/VB/015/JAAC-63-26--_1998-06-24_C0004",
      "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-63-26--_1998-06-24_C0004.json",
      "offset": 13653,
      "len": 3123,
      "MicroChunks": [
        {
          "id": "CH/VB/015/JAAC-63-26--_1998-06-24_MC00034",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-63-26--_1998-06-24_MC00034.txt",
          "offset": 13653,
          "len": 460
        },
        {
          "id": "CH/VB/015/JAAC-63-26--_1998-06-24_MC00035",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-63-26--_1998-06-24_MC00035.txt",
          "offset": 14113,
          "len": 392
        },
        {
          "id": "CH/VB/015/JAAC-63-26--_1998-06-24_MC00036",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-63-26--_1998-06-24_MC00036.txt",
          "offset": 14340,
          "len": 534
        },
        {
          "id": "CH/VB/015/JAAC-63-26--_1998-06-24_MC00037",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-63-26--_1998-06-24_MC00037.txt",
          "offset": 14505,
          "len": 641
        },
        {
          "id": "CH/VB/015/JAAC-63-26--_1998-06-24_MC00038",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-63-26--_1998-06-24_MC00038.txt",
          "offset": 14874,
          "len": 651
        },
        {
          "id": "CH/VB/015/JAAC-63-26--_1998-06-24_MC00039",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-63-26--_1998-06-24_MC00039.txt",
          "offset": 15400,
          "len": 645
        },
        {
          "id": "CH/VB/015/JAAC-63-26--_1998-06-24_MC00040",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-63-26--_1998-06-24_MC00040.txt",
          "offset": 15972,
          "len": 696
        },
        {
          "id": "CH/VB/015/JAAC-63-26--_1998-06-24_MC00041",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-63-26--_1998-06-24_MC00041.txt",
          "offset": 16410,
          "len": 366
        }
      ]
    },
    {
      "id": "CH/VB/015/JAAC-63-26--_1998-06-24_C0005",
      "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-63-26--_1998-06-24_C0005.json",
      "offset": 16776,
      "len": 5612,
      "MicroChunks": [
        {
          "id": "CH/VB/015/JAAC-63-26--_1998-06-24_MC00042",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-63-26--_1998-06-24_MC00042.txt",
          "offset": 16776,
          "len": 605
        },
        {
          "id": "CH/VB/015/JAAC-63-26--_1998-06-24_MC00043",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-63-26--_1998-06-24_MC00043.txt",
          "offset": 17286,
          "len": 619
        },
        {
          "id": "CH/VB/015/JAAC-63-26--_1998-06-24_MC00044",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-63-26--_1998-06-24_MC00044.txt",
          "offset": 17831,
          "len": 597
        },
        {
          "id": "CH/VB/015/JAAC-63-26--_1998-06-24_MC00045",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-63-26--_1998-06-24_MC00045.txt",
          "offset": 18307,
          "len": 623
        },
        {
          "id": "CH/VB/015/JAAC-63-26--_1998-06-24_MC00046",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-63-26--_1998-06-24_MC00046.txt",
          "offset": 18858,
          "len": 551
        },
        {
          "id": "CH/VB/015/JAAC-63-26--_1998-06-24_MC00047",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-63-26--_1998-06-24_MC00047.txt",
          "offset": 19177,
          "len": 462
        },
        {
          "id": "CH/VB/015/JAAC-63-26--_1998-06-24_MC00048",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-63-26--_1998-06-24_MC00048.txt",
          "offset": 19409,
          "len": 652
        },
        {
          "id": "CH/VB/015/JAAC-63-26--_1998-06-24_MC00049",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-63-26--_1998-06-24_MC00049.txt",
          "offset": 19639,
          "len": 569
        },
        {
          "id": "CH/VB/015/JAAC-63-26--_1998-06-24_MC00050",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-63-26--_1998-06-24_MC00050.txt",
          "offset": 20208,
          "len": 684
        },
        {
          "id": "CH/VB/015/JAAC-63-26--_1998-06-24_MC00051",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-63-26--_1998-06-24_MC00051.txt",
          "offset": 20758,
          "len": 566
        },
        {
          "id": "CH/VB/015/JAAC-63-26--_1998-06-24_MC00052",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-63-26--_1998-06-24_MC00052.txt",
          "offset": 21324,
          "len": 684
        },
        {
          "id": "CH/VB/015/JAAC-63-26--_1998-06-24_MC00053",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-63-26--_1998-06-24_MC00053.txt",
          "offset": 22008,
          "len": 380
        }
      ]
    }
  ]
}