{
  "Signatur": "CH_VB_015",
  "Spider": "CH_VB",
  "Datum": "2000-01-31",
  "PDF": {
    "Datei": "CH_VB/CH_VB_015_JAAC-64-82--_2000-01-31.pdf",
    "URL": "https://www.amtsdruckschriften.bar.admin.ch/viewOrigDoc/150004874.pdf?ID=150004874",
    "Checksum": "0bd69f4149378de666eddae5cf26484c"
  },
  "Scrapedate": "2026-03-20",
  "Num": [
    "JAAC 64.82 \r"
  ],
  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Verwaltungspraxis der Bundesbehörden (1987-2017) Steuerrekurskommission 31.01.2000 JAAC 64.82 \r"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Jurisprudence des autorités administratives de la Confédération (1987-2017)  Commission fédérale de recours en matière de contributions, jusqu'à 2006 31.01.2000 JAAC 64.82 \r"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Giurisprudenza delle autorità amministrative della Confederazione (1987-2017) Commissione federale di ricorso in materia di contribuzioni 31.01.2000 JAAC 64.82 \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 01:25:21",
  "Checksum": "33bc6f002b3f7cff3af323112c29de36",
  "Sprache": "de",
  "Chunktime": "15.04.2026 02:32:06",
  "Chunks": [
    {
      "id": "CH/VB/015/JAAC-64-82--_2000-01-31_C0001",
      "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-64-82--_2000-01-31_C0001.json",
      "offset": 0,
      "len": 4245,
      "MicroChunks": [
        {
          "id": "CH/VB/015/JAAC-64-82--_2000-01-31_MC00001",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-64-82--_2000-01-31_MC00001.txt",
          "offset": 0,
          "len": 144
        },
        {
          "id": "CH/VB/015/JAAC-64-82--_2000-01-31_MC00002",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-64-82--_2000-01-31_MC00002.txt",
          "offset": 144,
          "len": 698
        },
        {
          "id": "CH/VB/015/JAAC-64-82--_2000-01-31_MC00003",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-64-82--_2000-01-31_MC00003.txt",
          "offset": 828,
          "len": 115
        },
        {
          "id": "CH/VB/015/JAAC-64-82--_2000-01-31_MC00004",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-64-82--_2000-01-31_MC00004.txt",
          "offset": 943,
          "len": 687
        },
        {
          "id": "CH/VB/015/JAAC-64-82--_2000-01-31_MC00005",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-64-82--_2000-01-31_MC00005.txt",
          "offset": 1630,
          "len": 683
        },
        {
          "id": "CH/VB/015/JAAC-64-82--_2000-01-31_MC00006",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-64-82--_2000-01-31_MC00006.txt",
          "offset": 2272,
          "len": 229
        },
        {
          "id": "CH/VB/015/JAAC-64-82--_2000-01-31_MC00007",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-64-82--_2000-01-31_MC00007.txt",
          "offset": 2501,
          "len": 690
        },
        {
          "id": "CH/VB/015/JAAC-64-82--_2000-01-31_MC00008",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-64-82--_2000-01-31_MC00008.txt",
          "offset": 3150,
          "len": 686
        },
        {
          "id": "CH/VB/015/JAAC-64-82--_2000-01-31_MC00009",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-64-82--_2000-01-31_MC00009.txt",
          "offset": 3777,
          "len": 468
        }
      ]
    },
    {
      "id": "CH/VB/015/JAAC-64-82--_2000-01-31_C0002",
      "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-64-82--_2000-01-31_C0002.json",
      "offset": 4245,
      "len": 3421,
      "MicroChunks": [
        {
          "id": "CH/VB/015/JAAC-64-82--_2000-01-31_MC00010",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-64-82--_2000-01-31_MC00010.txt",
          "offset": 4245,
          "len": 637
        },
        {
          "id": "CH/VB/015/JAAC-64-82--_2000-01-31_MC00011",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-64-82--_2000-01-31_MC00011.txt",
          "offset": 4784,
          "len": 670
        },
        {
          "id": "CH/VB/015/JAAC-64-82--_2000-01-31_MC00012",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-64-82--_2000-01-31_MC00012.txt",
          "offset": 5246,
          "len": 611
        },
        {
          "id": "CH/VB/015/JAAC-64-82--_2000-01-31_MC00013",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-64-82--_2000-01-31_MC00013.txt",
          "offset": 5843,
          "len": 651
        },
        {
          "id": "CH/VB/015/JAAC-64-82--_2000-01-31_MC00014",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-64-82--_2000-01-31_MC00014.txt",
          "offset": 6481,
          "len": 645
        },
        {
          "id": "CH/VB/015/JAAC-64-82--_2000-01-31_MC00015",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-64-82--_2000-01-31_MC00015.txt",
          "offset": 6908,
          "len": 688
        },
        {
          "id": "CH/VB/015/JAAC-64-82--_2000-01-31_MC00016",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-64-82--_2000-01-31_MC00016.txt",
          "offset": 7415,
          "len": 251
        }
      ]
    },
    {
      "id": "CH/VB/015/JAAC-64-82--_2000-01-31_C0003",
      "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-64-82--_2000-01-31_C0003.json",
      "offset": 7666,
      "len": 3123,
      "MicroChunks": [
        {
          "id": "CH/VB/015/JAAC-64-82--_2000-01-31_MC00017",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-64-82--_2000-01-31_MC00017.txt",
          "offset": 7666,
          "len": 673
        },
        {
          "id": "CH/VB/015/JAAC-64-82--_2000-01-31_MC00018",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-64-82--_2000-01-31_MC00018.txt",
          "offset": 8294,
          "len": 567
        },
        {
          "id": "CH/VB/015/JAAC-64-82--_2000-01-31_MC00019",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-64-82--_2000-01-31_MC00019.txt",
          "offset": 8832,
          "len": 524
        },
        {
          "id": "CH/VB/015/JAAC-64-82--_2000-01-31_MC00020",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-64-82--_2000-01-31_MC00020.txt",
          "offset": 9284,
          "len": 689
        },
        {
          "id": "CH/VB/015/JAAC-64-82--_2000-01-31_MC00021",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-64-82--_2000-01-31_MC00021.txt",
          "offset": 9951,
          "len": 556
        },
        {
          "id": "CH/VB/015/JAAC-64-82--_2000-01-31_MC00022",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-64-82--_2000-01-31_MC00022.txt",
          "offset": 10412,
          "len": 377
        }
      ]
    },
    {
      "id": "CH/VB/015/JAAC-64-82--_2000-01-31_C0004",
      "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-64-82--_2000-01-31_C0004.json",
      "offset": 10789,
      "len": 3461,
      "MicroChunks": [
        {
          "id": "CH/VB/015/JAAC-64-82--_2000-01-31_MC00023",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-64-82--_2000-01-31_MC00023.txt",
          "offset": 10789,
          "len": 662
        },
        {
          "id": "CH/VB/015/JAAC-64-82--_2000-01-31_MC00024",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-64-82--_2000-01-31_MC00024.txt",
          "offset": 11430,
          "len": 619
        },
        {
          "id": "CH/VB/015/JAAC-64-82--_2000-01-31_MC00025",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-64-82--_2000-01-31_MC00025.txt",
          "offset": 11981,
          "len": 517
        },
        {
          "id": "CH/VB/015/JAAC-64-82--_2000-01-31_MC00026",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-64-82--_2000-01-31_MC00026.txt",
          "offset": 12480,
          "len": 647
        },
        {
          "id": "CH/VB/015/JAAC-64-82--_2000-01-31_MC00027",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-64-82--_2000-01-31_MC00027.txt",
          "offset": 13106,
          "len": 575
        },
        {
          "id": "CH/VB/015/JAAC-64-82--_2000-01-31_MC00028",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-64-82--_2000-01-31_MC00028.txt",
          "offset": 13571,
          "len": 679
        }
      ]
    },
    {
      "id": "CH/VB/015/JAAC-64-82--_2000-01-31_C0005",
      "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-64-82--_2000-01-31_C0005.json",
      "offset": 14250,
      "len": 3523,
      "MicroChunks": [
        {
          "id": "CH/VB/015/JAAC-64-82--_2000-01-31_MC00029",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-64-82--_2000-01-31_MC00029.txt",
          "offset": 14250,
          "len": 678
        },
        {
          "id": "CH/VB/015/JAAC-64-82--_2000-01-31_MC00030",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-64-82--_2000-01-31_MC00030.txt",
          "offset": 14905,
          "len": 345
        },
        {
          "id": "CH/VB/015/JAAC-64-82--_2000-01-31_MC00031",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-64-82--_2000-01-31_MC00031.txt",
          "offset": 15188,
          "len": 682
        },
        {
          "id": "CH/VB/015/JAAC-64-82--_2000-01-31_MC00032",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-64-82--_2000-01-31_MC00032.txt",
          "offset": 15853,
          "len": 668
        },
        {
          "id": "CH/VB/015/JAAC-64-82--_2000-01-31_MC00033",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-64-82--_2000-01-31_MC00033.txt",
          "offset": 16489,
          "len": 680
        },
        {
          "id": "CH/VB/015/JAAC-64-82--_2000-01-31_MC00034",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-64-82--_2000-01-31_MC00034.txt",
          "offset": 17074,
          "len": 699
        }
      ]
    },
    {
      "id": "CH/VB/015/JAAC-64-82--_2000-01-31_C0006",
      "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-64-82--_2000-01-31_C0006.json",
      "offset": 17773,
      "len": 5746,
      "MicroChunks": [
        {
          "id": "CH/VB/015/JAAC-64-82--_2000-01-31_MC00035",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-64-82--_2000-01-31_MC00035.txt",
          "offset": 17773,
          "len": 581
        },
        {
          "id": "CH/VB/015/JAAC-64-82--_2000-01-31_MC00036",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-64-82--_2000-01-31_MC00036.txt",
          "offset": 18192,
          "len": 650
        },
        {
          "id": "CH/VB/015/JAAC-64-82--_2000-01-31_MC00037",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-64-82--_2000-01-31_MC00037.txt",
          "offset": 18738,
          "len": 497
        },
        {
          "id": "CH/VB/015/JAAC-64-82--_2000-01-31_MC00038",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-64-82--_2000-01-31_MC00038.txt",
          "offset": 19061,
          "len": 685
        },
        {
          "id": "CH/VB/015/JAAC-64-82--_2000-01-31_MC00039",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-64-82--_2000-01-31_MC00039.txt",
          "offset": 19558,
          "len": 665
        },
        {
          "id": "CH/VB/015/JAAC-64-82--_2000-01-31_MC00040",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-64-82--_2000-01-31_MC00040.txt",
          "offset": 20042,
          "len": 477
        },
        {
          "id": "CH/VB/015/JAAC-64-82--_2000-01-31_MC00041",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-64-82--_2000-01-31_MC00041.txt",
          "offset": 20426,
          "len": 534
        },
        {
          "id": "CH/VB/015/JAAC-64-82--_2000-01-31_MC00042",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-64-82--_2000-01-31_MC00042.txt",
          "offset": 20782,
          "len": 517
        },
        {
          "id": "CH/VB/015/JAAC-64-82--_2000-01-31_MC00043",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-64-82--_2000-01-31_MC00043.txt",
          "offset": 21299,
          "len": 600
        },
        {
          "id": "CH/VB/015/JAAC-64-82--_2000-01-31_MC00044",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-64-82--_2000-01-31_MC00044.txt",
          "offset": 21638,
          "len": 599
        },
        {
          "id": "CH/VB/015/JAAC-64-82--_2000-01-31_MC00045",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-64-82--_2000-01-31_MC00045.txt",
          "offset": 22003,
          "len": 515
        },
        {
          "id": "CH/VB/015/JAAC-64-82--_2000-01-31_MC00046",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-64-82--_2000-01-31_MC00046.txt",
          "offset": 22237,
          "len": 505
        },
        {
          "id": "CH/VB/015/JAAC-64-82--_2000-01-31_MC00047",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-64-82--_2000-01-31_MC00047.txt",
          "offset": 22518,
          "len": 658
        },
        {
          "id": "CH/VB/015/JAAC-64-82--_2000-01-31_MC00048",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-64-82--_2000-01-31_MC00048.txt",
          "offset": 23176,
          "len": 661
        }
      ]
    },
    {
      "id": "CH/VB/015/JAAC-64-82--_2000-01-31_C0007",
      "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-64-82--_2000-01-31_C0007.json",
      "offset": 23519,
      "len": 750,
      "MicroChunks": [
        {
          "id": "CH/VB/015/JAAC-64-82--_2000-01-31_MC00048",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-64-82--_2000-01-31_MC00048.txt",
          "offset": 23176,
          "len": 661
        },
        {
          "id": "CH/VB/015/JAAC-64-82--_2000-01-31_MC00049",
          "url": "https://files.entscheidsuche.ch/chunks/CH/VB/015/JAAC-64-82--_2000-01-31_MC00049.txt",
          "offset": 23837,
          "len": 432
        }
      ]
    }
  ]
}