{ "Signatur": "VS_BZG_999", "Spider": "VS_Gerichte", "Datum": "2006-08-31", "PDF": { "Datei": "VS_Gerichte/VS_BZG_999_A1-06-109_2006-08-31.pdf", "URL": "https://api-justsearche.vs.ch/api/documents/0239684d1ba8e94f88d7a2bab79696a4/file/", "Checksum": "45b191cb5f3602f48a2c78d664729d3b" }, "Scrapedate": "2023-01-01", "Num": [ "A1 06 109" ], "Kopfzeile": [ { "Sprachen": [ "de" ], "Text": "Wallis Sonstiges Gericht Sonstige Kammer 31.08.2006 A1 06 109" }, { "Sprachen": [ "fr" ], "Text": "Valais Autre tribunal Autre chambre 31.08.2006 A1 06 109" }, { "Sprachen": [ "it" ], "Text": "Vallese Altro tribunale Altro camera 31.08.2006 A1 06 109" } ], "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": "Droit fiscal Steuerrecht ACDP du 31 août 2006, Service cantonal des contributions c. CCR Imposition dans le temps; taxation des revenus extraordinaires; commerce d’immeubles; qualité pour recourir du fisc – Recevabilité du recours de droit administratif du SCC contre les décisions de la CCR en matière d’IFD (consid. 2) et d’impôt cantonal et communal (consid. 6). – Justification et objet de la taxation des revenus extraordinaires réalisés durant la brèche de calcul résultant du passage de l’imposition praenumerando à l’im- position postnumerando (consid. 3). – L’impôt ainsi prévu frappe uniquement des bénéfices en capital; définition de cette notion (consid. 4a). – Règles jurisprudentielles applicables au bénéfice en capital provenant de la vente d’immeubles (consid. 4b-c). – Ces règles valent également pour les contribuables dont le commerce d’immeu- bles est la profession principale (consid. 5). – Elles sont identiques pour l’IFD et pour l’impôt cantonal et communal (consid. 7). Zeitliche Bemessung; Veranlagung ausserordentlicher Einkommen; Immobilien- handel; Beschwerdelegitimation des Fiskus – Zulässigkeit von Verwaltungsgerichtsbeschwerden der kantonalen Steuerver-" } ], "ScrapyJob": "446973/52/2024", "Zeit UTC": "21.01.2026 02:07:15", "Checksum": "9e58faa83f687234e69949de90f5ebfc", "Sprache": "fr", "Chunktime": "12.04.2026 07:30:46", "Chunks": [ { "id": { "id": "VS/BZG/999/A1-06-109_2006-08-31_C0001", "url": "https://files.entscheidsuche.ch/chunks/VS/BZG/999/A1-06-109_2006-08-31_C0001.json" }, "offset": 0, "len": 4671, "MicroChunks": [ { "id": "VS/BZG/999/A1-06-109_2006-08-31_MC00001", "url": "https://files.entscheidsuche.ch/chunks/VS/BZG/999/A1-06-109_2006-08-31_MC00001.txt", "offset": 0, "len": 215 }, { "id": "VS/BZG/999/A1-06-109_2006-08-31_MC00002", "url": "https://files.entscheidsuche.ch/chunks/VS/BZG/999/A1-06-109_2006-08-31_MC00002.txt", "offset": 215, "len": 588 }, { "id": "VS/BZG/999/A1-06-109_2006-08-31_MC00003", "url": "https://files.entscheidsuche.ch/chunks/VS/BZG/999/A1-06-109_2006-08-31_MC00003.txt", "offset": 765, "len": 374 }, { "id": "VS/BZG/999/A1-06-109_2006-08-31_MC00004", "url": "https://files.entscheidsuche.ch/chunks/VS/BZG/999/A1-06-109_2006-08-31_MC00004.txt", "offset": 1139, "len": 698 }, { "id": "VS/BZG/999/A1-06-109_2006-08-31_MC00005", "url": "https://files.entscheidsuche.ch/chunks/VS/BZG/999/A1-06-109_2006-08-31_MC00005.txt", "offset": 1791, "len": 343 }, { "id": "VS/BZG/999/A1-06-109_2006-08-31_MC00006", "url": "https://files.entscheidsuche.ch/chunks/VS/BZG/999/A1-06-109_2006-08-31_MC00006.txt", "offset": 2134, "len": 538 }, { "id": "VS/BZG/999/A1-06-109_2006-08-31_MC00007", "url": "https://files.entscheidsuche.ch/chunks/VS/BZG/999/A1-06-109_2006-08-31_MC00007.txt", "offset": 2586, "len": 662 }, { "id": "VS/BZG/999/A1-06-109_2006-08-31_MC00008", "url": "https://files.entscheidsuche.ch/chunks/VS/BZG/999/A1-06-109_2006-08-31_MC00008.txt", "offset": 2672, "len": 639 }, { "id": "VS/BZG/999/A1-06-109_2006-08-31_MC00009", "url": "https://files.entscheidsuche.ch/chunks/VS/BZG/999/A1-06-109_2006-08-31_MC00009.txt", "offset": 3311, "len": 529 }, { "id": "VS/BZG/999/A1-06-109_2006-08-31_MC00010", "url": "https://files.entscheidsuche.ch/chunks/VS/BZG/999/A1-06-109_2006-08-31_MC00010.txt", "offset": 3840, "len": 593 }, { "id": "VS/BZG/999/A1-06-109_2006-08-31_MC00011", "url": "https://files.entscheidsuche.ch/chunks/VS/BZG/999/A1-06-109_2006-08-31_MC00011.txt", "offset": 4433, "len": 238 } ] }, { "id": { "id": "VS/BZG/999/A1-06-109_2006-08-31_C0002", "url": "https://files.entscheidsuche.ch/chunks/VS/BZG/999/A1-06-109_2006-08-31_C0002.json" }, "offset": 4671, "len": 3529, "MicroChunks": [ { "id": "VS/BZG/999/A1-06-109_2006-08-31_MC00012", "url": "https://files.entscheidsuche.ch/chunks/VS/BZG/999/A1-06-109_2006-08-31_MC00012.txt", "offset": 4671, "len": 655 }, { "id": "VS/BZG/999/A1-06-109_2006-08-31_MC00013", "url": "https://files.entscheidsuche.ch/chunks/VS/BZG/999/A1-06-109_2006-08-31_MC00013.txt", "offset": 5223, "len": 482 }, { "id": "VS/BZG/999/A1-06-109_2006-08-31_MC00014", "url": "https://files.entscheidsuche.ch/chunks/VS/BZG/999/A1-06-109_2006-08-31_MC00014.txt", "offset": 5562, "len": 605 }, { "id": "VS/BZG/999/A1-06-109_2006-08-31_MC00015", "url": "https://files.entscheidsuche.ch/chunks/VS/BZG/999/A1-06-109_2006-08-31_MC00015.txt", "offset": 6140, "len": 346 }, { "id": "VS/BZG/999/A1-06-109_2006-08-31_MC00016", "url": "https://files.entscheidsuche.ch/chunks/VS/BZG/999/A1-06-109_2006-08-31_MC00016.txt", "offset": 6477, "len": 485 }, { "id": "VS/BZG/999/A1-06-109_2006-08-31_MC00017", "url": "https://files.entscheidsuche.ch/chunks/VS/BZG/999/A1-06-109_2006-08-31_MC00017.txt", "offset": 6962, "len": 622 }, { "id": "VS/BZG/999/A1-06-109_2006-08-31_MC00018", "url": "https://files.entscheidsuche.ch/chunks/VS/BZG/999/A1-06-109_2006-08-31_MC00018.txt", "offset": 7329, "len": 619 }, { "id": "VS/BZG/999/A1-06-109_2006-08-31_MC00019", "url": "https://files.entscheidsuche.ch/chunks/VS/BZG/999/A1-06-109_2006-08-31_MC00019.txt", "offset": 7849, "len": 351 } ] }, { "id": { "id": "VS/BZG/999/A1-06-109_2006-08-31_C0003", "url": "https://files.entscheidsuche.ch/chunks/VS/BZG/999/A1-06-109_2006-08-31_C0003.json" }, "offset": 8200, "len": 4150, "MicroChunks": [ { "id": "VS/BZG/999/A1-06-109_2006-08-31_MC00020", "url": "https://files.entscheidsuche.ch/chunks/VS/BZG/999/A1-06-109_2006-08-31_MC00020.txt", "offset": 8200, "len": 650 }, { "id": "VS/BZG/999/A1-06-109_2006-08-31_MC00021", "url": "https://files.entscheidsuche.ch/chunks/VS/BZG/999/A1-06-109_2006-08-31_MC00021.txt", "offset": 8592, "len": 648 }, { "id": "VS/BZG/999/A1-06-109_2006-08-31_MC00022", "url": "https://files.entscheidsuche.ch/chunks/VS/BZG/999/A1-06-109_2006-08-31_MC00022.txt", "offset": 9240, "len": 534 }, { "id": "VS/BZG/999/A1-06-109_2006-08-31_MC00023", "url": "https://files.entscheidsuche.ch/chunks/VS/BZG/999/A1-06-109_2006-08-31_MC00023.txt", "offset": 9774, "len": 386 }, { "id": "VS/BZG/999/A1-06-109_2006-08-31_MC00024", "url": "https://files.entscheidsuche.ch/chunks/VS/BZG/999/A1-06-109_2006-08-31_MC00024.txt", "offset": 10160, "len": 683 }, { "id": "VS/BZG/999/A1-06-109_2006-08-31_MC00025", "url": "https://files.entscheidsuche.ch/chunks/VS/BZG/999/A1-06-109_2006-08-31_MC00025.txt", "offset": 10843, "len": 696 }, { "id": "VS/BZG/999/A1-06-109_2006-08-31_MC00026", "url": "https://files.entscheidsuche.ch/chunks/VS/BZG/999/A1-06-109_2006-08-31_MC00026.txt", "offset": 11539, "len": 550 }, { "id": "VS/BZG/999/A1-06-109_2006-08-31_MC00027", "url": "https://files.entscheidsuche.ch/chunks/VS/BZG/999/A1-06-109_2006-08-31_MC00027.txt", "offset": 11854, "len": 496 } ] }, { "id": { "id": "VS/BZG/999/A1-06-109_2006-08-31_C0004", "url": "https://files.entscheidsuche.ch/chunks/VS/BZG/999/A1-06-109_2006-08-31_C0004.json" }, "offset": 12350, "len": 4492, "MicroChunks": [ { "id": "VS/BZG/999/A1-06-109_2006-08-31_MC00028", "url": "https://files.entscheidsuche.ch/chunks/VS/BZG/999/A1-06-109_2006-08-31_MC00028.txt", "offset": 12350, "len": 551 }, { "id": "VS/BZG/999/A1-06-109_2006-08-31_MC00029", "url": "https://files.entscheidsuche.ch/chunks/VS/BZG/999/A1-06-109_2006-08-31_MC00029.txt", "offset": 12719, "len": 643 }, { "id": "VS/BZG/999/A1-06-109_2006-08-31_MC00030", "url": "https://files.entscheidsuche.ch/chunks/VS/BZG/999/A1-06-109_2006-08-31_MC00030.txt", "offset": 13362, "len": 692 }, { "id": "VS/BZG/999/A1-06-109_2006-08-31_MC00031", "url": "https://files.entscheidsuche.ch/chunks/VS/BZG/999/A1-06-109_2006-08-31_MC00031.txt", "offset": 13869, "len": 491 }, { "id": "VS/BZG/999/A1-06-109_2006-08-31_MC00032", "url": "https://files.entscheidsuche.ch/chunks/VS/BZG/999/A1-06-109_2006-08-31_MC00032.txt", "offset": 14107, "len": 544 }, { "id": "VS/BZG/999/A1-06-109_2006-08-31_MC00033", "url": "https://files.entscheidsuche.ch/chunks/VS/BZG/999/A1-06-109_2006-08-31_MC00033.txt", "offset": 14651, "len": 256 }, { "id": "VS/BZG/999/A1-06-109_2006-08-31_MC00034", "url": "https://files.entscheidsuche.ch/chunks/VS/BZG/999/A1-06-109_2006-08-31_MC00034.txt", "offset": 14907, "len": 504 }, { "id": "VS/BZG/999/A1-06-109_2006-08-31_MC00035", "url": "https://files.entscheidsuche.ch/chunks/VS/BZG/999/A1-06-109_2006-08-31_MC00035.txt", "offset": 15378, "len": 471 }, { "id": "VS/BZG/999/A1-06-109_2006-08-31_MC00036", "url": "https://files.entscheidsuche.ch/chunks/VS/BZG/999/A1-06-109_2006-08-31_MC00036.txt", "offset": 15798, "len": 663 }, { "id": "VS/BZG/999/A1-06-109_2006-08-31_MC00037", "url": "https://files.entscheidsuche.ch/chunks/VS/BZG/999/A1-06-109_2006-08-31_MC00037.txt", "offset": 16445, "len": 397 } ] }, { "id": { "id": "VS/BZG/999/A1-06-109_2006-08-31_C0005", "url": "https://files.entscheidsuche.ch/chunks/VS/BZG/999/A1-06-109_2006-08-31_C0005.json" }, "offset": 16842, "len": 425, "MicroChunks": [ { "id": "VS/BZG/999/A1-06-109_2006-08-31_MC00038", "url": "https://files.entscheidsuche.ch/chunks/VS/BZG/999/A1-06-109_2006-08-31_MC00038.txt", "offset": 16842, "len": 425 } ] } ] }