{ "Signatur": "VS_BZG_999", "Spider": "VS_Gerichte", "Datum": "2005-02-11", "PDF": { "Datei": "VS_Gerichte/VS_BZG_999_A1-04-208_2005-02-11.pdf", "URL": "https://api-justsearche.vs.ch/api/documents/15bb2910bd94a1a3590e7cb305615173/file/", "Checksum": "dbd392e66f33042ce14c4828609aef3e" }, "Scrapedate": "2023-01-01", "Num": [ "A1 04 208" ], "Kopfzeile": [ { "Sprachen": [ "de" ], "Text": "Wallis Sonstiges Gericht Sonstige Kammer 11.02.2005 A1 04 208" }, { "Sprachen": [ "fr" ], "Text": "Valais Autre tribunal Autre chambre 11.02.2005 A1 04 208" }, { "Sprachen": [ "it" ], "Text": "Vallese Altro tribunale Altro camera 11.02.2005 A1 04 208" } ], "Meta": [ { "Sprachen": [ "de" ], "Text": "Wallis Sonstiges Gericht Sonstige Kammer" }, { "Sprachen": [ "fr" ], "Text": "Valais Autre tribunal Autre chambre" }, { "Sprachen": [ "it" ], "Text": "Vallese Altro tribunale Altro camera" }, { "Sprachen": [ "de", "fr", "it" ], "Text": "KGVS A1 Oeffentliches Recht ordentlich" } ], "Abstract": [ { "Sprachen": [ "de", "fr", "it" ], "Text": "ACDP du 11 février 2005 X. c. Commission cantonale de recours en matière fiscale Accord entre le contribuable et le fisc sur des facteurs prêtant à discussion – Admissibilité, en droit public, d’un accord transactionnel qui, lorsqu’il est conclu entre le fisc et le contribuable ne peut équivaloir à une remise totale et partielle d’impôt, sauf si une base légale prévoit cette solution. Ne nécessitent, en revanche, pas une base légale expresse les accords de ce genre qui portent uniquement sur des facteurs prêtant à discussion (consid. 2). – Interprétation d’un accord de ce genre au vu du procès-verbal de taxation établi ensuite (consid. 3). 46 TCVS A1 04 208" } ], "ScrapyJob": "446973/52/2024", "Zeit UTC": "21.01.2026 02:07:08", "Checksum": "423a13d42f02ba361df45be60fd70c18", "Sprache": "fr", "Chunktime": "12.04.2026 07:30:40", "Chunks": [ { "id": { "id": "VS/BZG/999/A1-04-208_2005-02-11_C0001", "url": "https://files.entscheidsuche.ch/chunks/VS/BZG/999/A1-04-208_2005-02-11_C0001.json" }, "offset": 0, "len": 4773, "MicroChunks": [ { "id": "VS/BZG/999/A1-04-208_2005-02-11_MC00001", "url": "https://files.entscheidsuche.ch/chunks/VS/BZG/999/A1-04-208_2005-02-11_MC00001.txt", "offset": 0, "len": 631 }, { "id": "VS/BZG/999/A1-04-208_2005-02-11_MC00002", "url": "https://files.entscheidsuche.ch/chunks/VS/BZG/999/A1-04-208_2005-02-11_MC00002.txt", "offset": 616, "len": 150 }, 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