{
  "Signatur": "CH_VB_015",
  "Spider": "CH_VB",
  "Datum": "1999-04-29",
  "PDF": {
    "Datei": "CH_VB/CH_VB_015_JAAC-64-51--_1999-04-29.pdf",
    "URL": "https://www.amtsdruckschriften.bar.admin.ch/viewOrigDoc/150004772.pdf?ID=150004772",
    "Checksum": "d6a73a7b991e73735069f4d8d1953b11"
  },
  "Scrapedate": "2026-03-20",
  "Num": [
    "JAAC 64.51 \r"
  ],
  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Verwaltungspraxis der Bundesbehörden (1987-2017) Steuerrekurskommission 29.04.1999 JAAC 64.51 \r"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Jurisprudence des autorités administratives de la Confédération (1987-2017)  Commission fédérale de recours en matière de contributions, jusqu'à 2006 29.04.1999 JAAC 64.51 \r"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Giurisprudenza delle autorità amministrative della Confederazione (1987-2017) Commissione federale di ricorso in materia di contribuzioni 29.04.1999 JAAC 64.51 \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 01:26:07",
  "Checksum": "04a038dcd761a0ef8d6247582b50d997",
  "Sprache": "de",
  "Chunktime": "15.04.2026 02:32:03",
  "Chunks": [
    {
      "id": "CH/VB/015/JAAC-64-51--_1999-04-29_C0001",
      "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-64-51--_1999-04-29_C0001.json",
      "offset": 0,
      "len": 4319,
      "MicroChunks": [
        {
          "id": "CH/VB/015/JAAC-64-51--_1999-04-29_MC00001",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-64-51--_1999-04-29_MC00001.txt",
          "offset": 0,
          "len": 140
        },
        {
          "id": "CH/VB/015/JAAC-64-51--_1999-04-29_MC00002",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-64-51--_1999-04-29_MC00002.txt",
          "offset": 140,
          "len": 621
        },
        {
          "id": "CH/VB/015/JAAC-64-51--_1999-04-29_MC00003",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-64-51--_1999-04-29_MC00003.txt",
          "offset": 761,
          "len": 650
        },
        {
          "id": "CH/VB/015/JAAC-64-51--_1999-04-29_MC00004",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-64-51--_1999-04-29_MC00004.txt",
          "offset": 1411,
          "len": 700
        },
        {
          "id": "CH/VB/015/JAAC-64-51--_1999-04-29_MC00005",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-64-51--_1999-04-29_MC00005.txt",
          "offset": 2111,
          "len": 698
        },
        {
          "id": "CH/VB/015/JAAC-64-51--_1999-04-29_MC00006",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-64-51--_1999-04-29_MC00006.txt",
          "offset": 2557,
          "len": 692
        },
        {
          "id": "CH/VB/015/JAAC-64-51--_1999-04-29_MC00007",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-64-51--_1999-04-29_MC00007.txt",
          "offset": 3237,
          "len": 682
        },
        {
          "id": "CH/VB/015/JAAC-64-51--_1999-04-29_MC00008",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-64-51--_1999-04-29_MC00008.txt",
          "offset": 3500,
          "len": 672
        },
        {
          "id": "CH/VB/015/JAAC-64-51--_1999-04-29_MC00009",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-64-51--_1999-04-29_MC00009.txt",
          "offset": 4172,
          "len": 147
        }
      ]
    },
    {
      "id": "CH/VB/015/JAAC-64-51--_1999-04-29_C0002",
      "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-64-51--_1999-04-29_C0002.json",
      "offset": 4319,
      "len": 3506,
      "MicroChunks": [
        {
          "id": "CH/VB/015/JAAC-64-51--_1999-04-29_MC00010",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-64-51--_1999-04-29_MC00010.txt",
          "offset": 4319,
          "len": 442
        },
        {
          "id": "CH/VB/015/JAAC-64-51--_1999-04-29_MC00011",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-64-51--_1999-04-29_MC00011.txt",
          "offset": 4538,
          "len": 530
        },
        {
          "id": "CH/VB/015/JAAC-64-51--_1999-04-29_MC00012",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-64-51--_1999-04-29_MC00012.txt",
          "offset": 4761,
          "len": 506
        },
        {
          "id": "CH/VB/015/JAAC-64-51--_1999-04-29_MC00013",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-64-51--_1999-04-29_MC00013.txt",
          "offset": 5068,
          "len": 465
        },
        {
          "id": "CH/VB/015/JAAC-64-51--_1999-04-29_MC00014",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-64-51--_1999-04-29_MC00014.txt",
          "offset": 5267,
          "len": 696
        },
        {
          "id": "CH/VB/015/JAAC-64-51--_1999-04-29_MC00015",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-64-51--_1999-04-29_MC00015.txt",
          "offset": 5946,
          "len": 577
        },
        {
          "id": "CH/VB/015/JAAC-64-51--_1999-04-29_MC00016",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-64-51--_1999-04-29_MC00016.txt",
          "offset": 6445,
          "len": 683
        },
        {
          "id": "CH/VB/015/JAAC-64-51--_1999-04-29_MC00017",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-64-51--_1999-04-29_MC00017.txt",
          "offset": 7051,
          "len": 544
        },
        {
          "id": "CH/VB/015/JAAC-64-51--_1999-04-29_MC00018",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-64-51--_1999-04-29_MC00018.txt",
          "offset": 7277,
          "len": 548
        }
      ]
    },
    {
      "id": "CH/VB/015/JAAC-64-51--_1999-04-29_C0003",
      "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-64-51--_1999-04-29_C0003.json",
      "offset": 7825,
      "len": 3546,
      "MicroChunks": [
        {
          "id": "CH/VB/015/JAAC-64-51--_1999-04-29_MC00019",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-64-51--_1999-04-29_MC00019.txt",
          "offset": 7825,
          "len": 506
        },
        {
          "id": "CH/VB/015/JAAC-64-51--_1999-04-29_MC00020",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-64-51--_1999-04-29_MC00020.txt",
          "offset": 8180,
          "len": 617
        },
        {
          "id": "CH/VB/015/JAAC-64-51--_1999-04-29_MC00021",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-64-51--_1999-04-29_MC00021.txt",
          "offset": 8671,
          "len": 593
        },
        {
          "id": "CH/VB/015/JAAC-64-51--_1999-04-29_MC00022",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-64-51--_1999-04-29_MC00022.txt",
          "offset": 9187,
          "len": 596
        },
        {
          "id": "CH/VB/015/JAAC-64-51--_1999-04-29_MC00023",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-64-51--_1999-04-29_MC00023.txt",
          "offset": 9672,
          "len": 673
        },
        {
          "id": "CH/VB/015/JAAC-64-51--_1999-04-29_MC00024",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-64-51--_1999-04-29_MC00024.txt",
          "offset": 10112,
          "len": 624
        },
        {
          "id": "CH/VB/015/JAAC-64-51--_1999-04-29_MC00025",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-64-51--_1999-04-29_MC00025.txt",
          "offset": 10606,
          "len": 572
        },
        {
          "id": "CH/VB/015/JAAC-64-51--_1999-04-29_MC00026",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-64-51--_1999-04-29_MC00026.txt",
          "offset": 11019,
          "len": 352
        }
      ]
    },
    {
      "id": "CH/VB/015/JAAC-64-51--_1999-04-29_C0004",
      "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-64-51--_1999-04-29_C0004.json",
      "offset": 11371,
      "len": 3495,
      "MicroChunks": [
        {
          "id": "CH/VB/015/JAAC-64-51--_1999-04-29_MC00027",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-64-51--_1999-04-29_MC00027.txt",
          "offset": 11371,
          "len": 479
        },
        {
          "id": "CH/VB/015/JAAC-64-51--_1999-04-29_MC00028",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-64-51--_1999-04-29_MC00028.txt",
          "offset": 11672,
          "len": 562
        },
        {
          "id": "CH/VB/015/JAAC-64-51--_1999-04-29_MC00029",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-64-51--_1999-04-29_MC00029.txt",
          "offset": 12103,
          "len": 631
        },
        {
          "id": "CH/VB/015/JAAC-64-51--_1999-04-29_MC00030",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-64-51--_1999-04-29_MC00030.txt",
          "offset": 12538,
          "len": 554
        },
        {
          "id": "CH/VB/015/JAAC-64-51--_1999-04-29_MC00031",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-64-51--_1999-04-29_MC00031.txt",
          "offset": 12933,
          "len": 698
        },
        {
          "id": "CH/VB/015/JAAC-64-51--_1999-04-29_MC00032",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-64-51--_1999-04-29_MC00032.txt",
          "offset": 13631,
          "len": 689
        },
        {
          "id": "CH/VB/015/JAAC-64-51--_1999-04-29_MC00033",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-64-51--_1999-04-29_MC00033.txt",
          "offset": 14168,
          "len": 698
        }
      ]
    },
    {
      "id": "CH/VB/015/JAAC-64-51--_1999-04-29_C0005",
      "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-64-51--_1999-04-29_C0005.json",
      "offset": 14866,
      "len": 3321,
      "MicroChunks": [
        {
          "id": "CH/VB/015/JAAC-64-51--_1999-04-29_MC00034",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-64-51--_1999-04-29_MC00034.txt",
          "offset": 14866,
          "len": 639
        },
        {
          "id": "CH/VB/015/JAAC-64-51--_1999-04-29_MC00035",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-64-51--_1999-04-29_MC00035.txt",
          "offset": 15422,
          "len": 640
        },
        {
          "id": "CH/VB/015/JAAC-64-51--_1999-04-29_MC00036",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-64-51--_1999-04-29_MC00036.txt",
          "offset": 15988,
          "len": 533
        },
        {
          "id": "CH/VB/015/JAAC-64-51--_1999-04-29_MC00037",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-64-51--_1999-04-29_MC00037.txt",
          "offset": 16411,
          "len": 686
        },
        {
          "id": "CH/VB/015/JAAC-64-51--_1999-04-29_MC00038",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-64-51--_1999-04-29_MC00038.txt",
          "offset": 16991,
          "len": 672
        },
        {
          "id": "CH/VB/015/JAAC-64-51--_1999-04-29_MC00039",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-64-51--_1999-04-29_MC00039.txt",
          "offset": 17553,
          "len": 634
        }
      ]
    },
    {
      "id": "CH/VB/015/JAAC-64-51--_1999-04-29_C0006",
      "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-64-51--_1999-04-29_C0006.json",
      "offset": 18187,
      "len": 5770,
      "MicroChunks": [
        {
          "id": "CH/VB/015/JAAC-64-51--_1999-04-29_MC00040",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-64-51--_1999-04-29_MC00040.txt",
          "offset": 18187,
          "len": 695
        },
        {
          "id": "CH/VB/015/JAAC-64-51--_1999-04-29_MC00041",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-64-51--_1999-04-29_MC00041.txt",
          "offset": 18792,
          "len": 626
        },
        {
          "id": "CH/VB/015/JAAC-64-51--_1999-04-29_MC00042",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-64-51--_1999-04-29_MC00042.txt",
          "offset": 19406,
          "len": 647
        },
        {
          "id": "CH/VB/015/JAAC-64-51--_1999-04-29_MC00043",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-64-51--_1999-04-29_MC00043.txt",
          "offset": 19912,
          "len": 596
        },
        {
          "id": "CH/VB/015/JAAC-64-51--_1999-04-29_MC00044",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-64-51--_1999-04-29_MC00044.txt",
          "offset": 20351,
          "len": 693
        },
        {
          "id": "CH/VB/015/JAAC-64-51--_1999-04-29_MC00045",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-64-51--_1999-04-29_MC00045.txt",
          "offset": 21016,
          "len": 578
        },
        {
          "id": "CH/VB/015/JAAC-64-51--_1999-04-29_MC00046",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-64-51--_1999-04-29_MC00046.txt",
          "offset": 21594,
          "len": 447
        },
        {
          "id": "CH/VB/015/JAAC-64-51--_1999-04-29_MC00047",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-64-51--_1999-04-29_MC00047.txt",
          "offset": 21942,
          "len": 552
        },
        {
          "id": "CH/VB/015/JAAC-64-51--_1999-04-29_MC00048",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-64-51--_1999-04-29_MC00048.txt",
          "offset": 22330,
          "len": 692
        },
        {
          "id": "CH/VB/015/JAAC-64-51--_1999-04-29_MC00049",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-64-51--_1999-04-29_MC00049.txt",
          "offset": 22892,
          "len": 599
        },
        {
          "id": "CH/VB/015/JAAC-64-51--_1999-04-29_MC00050",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-64-51--_1999-04-29_MC00050.txt",
          "offset": 23294,
          "len": 663
        }
      ]
    },
    {
      "id": "CH/VB/015/JAAC-64-51--_1999-04-29_C0007",
      "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-64-51--_1999-04-29_C0007.json",
      "offset": 23957,
      "len": 1087,
      "MicroChunks": [
        {
          "id": "CH/VB/015/JAAC-64-51--_1999-04-29_MC00051",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-64-51--_1999-04-29_MC00051.txt",
          "offset": 23957,
          "len": 655
        },
        {
          "id": "CH/VB/015/JAAC-64-51--_1999-04-29_MC00052",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-64-51--_1999-04-29_MC00052.txt",
          "offset": 24612,
          "len": 432
        }
      ]
    }
  ]
}